Question – an Export Invoice Without Payment of IGST was not considered in the particular month(December) in which the actual sale was there, in GSTR1 and GSTR3B and it was not considered during the Financial Year. How that can be rectified?

(Asked by Swathi Jyothsana)

Answer – You can furnish the details now in GSTR1, but make sure that the invoice is furnished at latest in the return for the month of September. As GST law mandates that the invoice belonging to any particular financial year can be furnished at latest in the month of september or the month in which annual return is filed, whichever is earlier. So, while return for month of September in October, make sure you include that invoice.