Ans:
Suppliers can upload invoices at any time before September of the following fiscal year and pay duty and interest on any missing invoices in their GSTR-3 for the month in which they failed to upload the invoice.
The recipient is entitled to a reduction in his output tax due to the amount by which the provider has corrected the mismatch. The recipient will be repaid the interest paid at the time of reversal by crediting the amount in the corresponding head of his electronic cash ledger.