GST INVOICE

[Kiran Ray]

I forgot to upload few invoice of October 2017 in GSTR3B. Can I now upload the same in GSTR3B of December 2017. The missing invoice already auto populated in my GSTR2A.

THANKS

KIRAN RAY

[MUKUND THAKKAR]

yes you can, but paid interest of non considering invoice of Octo-2017. and regulerised your liabilit.

[Kiran Ray]

How to set off the liability & calculate the penalty

Kiran ray

[KASTURI SETHI]

The Common Portal will calculate liability, if due.

AI Summary

Late GST invoice reporting requires declaration in a later GSTR-3B with interest payment and liability regularisation.
Omitted invoices may be reported in a subsequent GSTR-3B; the supplier must declare auto-populated GSTR-2A invoices, pay interest for delayed tax and regularise the liability; the GST portal will compute outstanding liability if due.