TaxTMI 
TaxTMI 
sir
WE have missed bills in March19 (many bills) B2B / can we pay now with interest now in
sep 3B(due 21.10 not filed) and add the bills in Oct GSTR-1 due 11.11.2019.
j mani
NOORI TRAVELS
MARCH BILL19 OMIITED NOW CAN WE ADD BILL HOW TO PAY
22 Oct 2019 
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GST missed invoices: include tax and interest in September GSTR 3B and add invoices in October GSTR 1.
Missed March 2019 B2B invoices can be regularised by paying tax and interest in the yet-to-be-filed GSTR 3B for the period when payment is made, and by reporting invoice details in the later GSTR 1 using original invoice dates; the portal will accept earlier dates and account the supplies in the portal's fiscal period. GSTR 9 is prepared from GSTR 3B figures, so GSTR 3B payment will reflect in annual reconciliation. If returns cannot accommodate the correction, payment via DRC 03 is advised, though impact on recipients' GSTR 2A credit visibility is uncertain. (AI Summary)
Missed March 2019 B2B invoices can be regularised by paying tax and interest in the yet-to-be-filed GSTR 3B for the period when payment is made, and by reporting invoice details in the later GSTR 1 using original invoice dates; the portal will accept earlier dates and account the supplies in the portal's fiscal period. GSTR 9 is prepared from GSTR 3B figures, so GSTR 3B payment will reflect in annual reconciliation. If returns cannot accommodate the correction, payment via DRC 03 is advised, though impact on recipients' GSTR 2A credit visibility is uncertain. (AI Summary)