https://www.taxtmi.com/forum/issue?id=120689 Missed FY 2024-25 B2B supplies must be disclosed as B2B; reporting them as B2C is not permissible and may amount to misreporting. E invoice non issuance does not change supply character. The correct approach is to declare the transactions as B2B, pay outstanding tax with interest, and make a voluntary disclosure in the annual return and through the statutory payment process to mitigate enforcement risk, although penalties for non issuance of e invoices may still apply. en-us Sat, 03 Jan 2026 16:46:13 +0530 Sun, 11 Jan 2026 11:09:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120689 Missed FY 2024-25 B2B supplies must be disclosed as B2B; reporting them as B2C is not permissible and may amount to misreporting. E invoice non issuance does not change supply character. The correct approach is to declare the transactions as B2B, pay outstanding tax with interest, and make a voluntary disclosure in the annual return and through the statutory payment process to mitigate enforcement risk, although penalties for non issuance of e invoices may still apply. Discussion-Forum GST Sat, 03 Jan 2026 16:46:13 +0530 https://www.taxtmi.com/forum/issue?id=120689