Sale invoice of June 2020 not repoted

It should be noted that the actual tax liability and payment, at present, is completely determined by information filed in GSTR 3B.  So even if you missed out some of your invoices in GSTR 1, still you can consider those invoices while filing your GSTR 3B.

Hai Kiran,

It is advisable to show the missed invoice(s) in GSTR-1, on or before September 2021, otherwise, your client won't get the input tax credit on the said invoice(s), even if you show the same in Annual return-GSTR-9. 

If you have not considered the said invoice(s) in tax calculations, while filing the GSTR-3B, you still have the time to show in GSTR-3B up to September 2021 return. Rate of interest is 18%.

Hope Iam clear.

Gstr1 of sep 21 shall be preferred to disclose invoice of June 20