Missing an invoice in your GSTR-1 is a common mistake among businesses. Fortunately, GST law provides a clear way to correct it.
This guide explains how to add a missed B2B invoice, when interest applies, and how it affects both GSTR-1 and GSTR-3B.
🔹 What Is GSTR-1 and Why It Matters
GSTR-1 is the return where you report outward supplies (sales) every month or quarter.
- It determines what appears in your buyer’s GSTR-2A/2B for ITC.
- Missing a B2B invoice means your buyer can’t claim ITC until you upload it.
🔹 Step-by-Step Process to Add a Missed Invoice
1. Log in to GST Portal
Visit https://www.gst.gov.in
2. Go to Return Dashboard
Services → Returns → Returns Dashboard → Select the current period (e.g., November 2025)
3. Prepare GSTR-1
Click Prepare Online → Go to the B2B section
4. Add the Missed Invoice
- Enter the same invoice number and date as per your original record
- Fill in taxable value, tax rate, IGST/CGST/SGST split
- Save and submit the return normally
✅ Note: Even though the invoice date is old (say April 2025), the portal will accept it — it just classifies it as a current reporting adjustment.
🔹 Legal Time Limit
You can report missed invoices up to the due date of GSTR-1 for September of the next financial year, or before filing GSTR-9 (whichever is earlier).
Example:
For FY 2025–26, you can add missed invoices from April 2025 until 30 September 2026 (subject to extensions).
🔹 Now, Let’s Understand the Impact and Scenarios
🔸 Scenario 1: Invoice Missed in Both GSTR-1 and GSTR-3B
(You didn’t report the sale or pay tax earlier)
Action:
- Add the missed invoice now in GSTR-1 of November 2025
- Pay the tax in GSTR-3B of November 2025
Interest:
You must pay 18% interest (as per Section 50 of the CGST Act)
on the tax amount from the due date of April’s GSTR-3B (around 20 May 2025)
to the date of actual payment in November 2025.
Effect on Returns:
| Return | Effect |
|---|---|
| GSTR-1 | Invoice now visible to buyer; reflects in Nov 2025 GSTR-2B |
| GSTR-3B | Tax liability paid late + interest |
Buyer’s ITC:
Buyer can now claim ITC only after you upload this invoice in GSTR-1.
🔸 Scenario 2: Invoice Missed in GSTR-1 but Included in GSTR-3B
(You paid tax already, but forgot to upload the invoice)
Action:
- Add the missed invoice now in GSTR-1 (Nov 2025)
- Do not pay any extra tax (since it was already paid earlier)
Interest/Late Fee:
- No interest (tax was already paid)
- No late fee (unless your Nov return itself is delayed)
Effect on Returns:
| Return | Effect |
| GSTR-1 | Buyer will now see the invoice in their ITC for Nov 2025 |
| GSTR-3B | No change; tax was already accounted for earlier |
Buyer’s ITC:
Buyer could not see the invoice earlier, so they can only claim ITC now when it appears in GSTR-2B for November 2025.
🔸 Scenario 3: Wrongly Reported in Another Month’s GSTR-1
(You entered the invoice in the wrong month)
Action:
- Amend or delete the incorrect entry (if applicable)
- Add the correct invoice in the right month’s GSTR-1
Effect:
No interest if tax was already paid.
If not paid, follow Scenario 1 (pay tax + interest).
🔹 Interest Calculation Example
Suppose:
- Tax amount: ₹10,000
- Invoice month: April 2025
- Actual payment month: November 2025
- Delay: ~6 months
Interest = ₹10,000 × 18% × (6/12) = ₹900
So you’ll pay ₹10,900 total in GSTR-3B (₹10,000 tax + ₹900 interest).
🔹 Key Takeaways
✅ You can’t revise GSTR-1, but you can add missed invoices in later months.
✅ Interest applies only if tax wasn’t paid earlier.
✅ No late fee for adding missed invoices — only for delayed GSTR-1 filing.
✅ Always cross-check GSTR-3B and GSTR-1 every month to ensure all invoices are synced.
✅ Buyers’ ITC is affected until you report the invoice in GSTR-1.
🔹 Pro Tip
Regularly reconcile:
- Books vs. GSTR-1 (Sales Register)
- GSTR-1 vs. GSTR-3B
This ensures no invoice is missed and prevents future interest liabilities.
💡 Final Thought
Missing a B2B invoice is fixable, but timing matters.
Paying tax late triggers interest, but if you’ve already paid tax and only missed uploading the invoice, you can correct it smoothly in your next GSTR-1 — no penalty involved.
Ravi’s Note:
Always reconcile monthly before filing GSTR-3B. If you use accounting software, enable GSTR-1 & 3B matching reports to catch such issues early.