Forgot Purchase Invoice Entry in Last Quarter GSTR 3B filing

[Bill Bohm]

I forgot Purchase Invoice Entry in Last Quarter GSTR-3B filing.

Now, in this quarter, when I try to file GSTR-3B with previous invoice included (of course the ITC increases more than 5% of total) - GSTR-3B @portal says:

"For table 4 - The information entered by you in tiles which are highlighted in red is in variance with the auto-populated data in table 4A and 4B. The input tax credit has been auto-populated based on the GSTR-2B generated for you. Also, please note that any variance above 5% of the input tax credit is in contravention to Rule 36(4) of the CGST Rules, 2017. Kindly recheck and proceed."

Should i go ahead and file OR is there a way out?

AI Summary

Input tax credit variance under Rule 36(4) triggers portal mismatch warnings; declare missed invoice and reconcile records.
A taxpayer omitted a purchase invoice in a prior quarter GSTR-3B; adding it now raises input tax credit above the GSTR-2B auto-populated figure and triggers a portal warning under Rule 36(4). Advisers recommend declaring the missed invoice in the current return, noting a mismatch between the Common Portal auto-population and the statutory reconciliation process and that the validity of Rule 36(4) is contested, with annual-return reconciliation remaining the taxpayer's means to substantiate ITC.