Answer

1. F

   Facts

   Every taxable sale must be reported in GSTR-1 under Sec 37. A sale missed in GSTR-1 also means tax was not paid in GSTR-3B. Add it through GSTR-1A before GSTR-3B, or in the next GSTR-1 with interest on the delayed tax.

2. P

   Provisions and law

   • Sec 37, CGST Act 2017Details of outward supplies to be furnished in GSTR-1
   • Sec 50(1), CGST Act 2017Interest at 18 percent a year on tax paid late, on the part paid in cash
   • Sec 39(9), CGST Act 2017Errors in a return are corrected in a later return, within the time limit
3. A

   Analysis

   If a ₹2,50,000 invoice was left out of September's GSTR-1, add it through GSTR-1A before filing September's GSTR-3B and there is no interest. If GSTR-3B is already filed, report it in October and pay interest for the month. Missing B2B invoices also deny your buyer credit, so tell him.

4. C

   Conclusion

   1. 1Export the sales register and GSTR-1 invoice list
   2. 2Match invoice numbers and amounts
   3. 3Add missing invoices through GSTR-1A or the next GSTR-1
   4. 4Pay interest on any delayed tax
   5. 5Find the cause, such as a second billing series

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.