PREVIOUS YEAR'S INVOICE DEBIT NOTE

This discussion addresses how to include previous financial year's missing invoices and debit notes in the current month's GSTR1 filing. It clarifies that such adjustments are permissible up to the September 2020 GSTR1, provided the invoices relate to FY 2019-20 or later. However, if issues from FY 2018-19 are only discovered during a GST audit, it's noted that no further action can be taken via GSTR1 for those specific periods.