System reconciliation of GSTR returns triggers adjustments to tax payable or input tax credit and enables ledger-based payment or credit. System-based reconciliation aligns provisional return figures with details in outward and inward supply statements; recipients may amend auto-populated inward data and corrections to the provisional return must be made via outward or inward statements. The portal auto-drafts definitive return tables, requires additional payment via electronic cash or credit ledger with interest where payable, and credits additional eligible ITC to the electronic credit ledger when established. Excess reductions in liability may be carried forward; provisional returns filed without payment remain subject to reconciliation and interest, with matching and amendment following statutory rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
System reconciliation of GSTR returns triggers adjustments to tax payable or input tax credit and enables ledger-based payment or credit.
System-based reconciliation aligns provisional return figures with details in outward and inward supply statements; recipients may amend auto-populated inward data and corrections to the provisional return must be made via outward or inward statements. The portal auto-drafts definitive return tables, requires additional payment via electronic cash or credit ledger with interest where payable, and credits additional eligible ITC to the electronic credit ledger when established. Excess reductions in liability may be carried forward; provisional returns filed without payment remain subject to reconciliation and interest, with matching and amendment following statutory rules.
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