System-based reconciliation of provisional returns with supplier and recipient filings ensures adjusted tax liability and ITC are auto-populated and settled. System-based reconciliation aligns provisional tax reported in FORM GSTR-3B with detailed supplier and recipient returns by auto-drafting FORM GSTR-2A and auto-populating FORM GSTR-3. Taxpayers must complete FORM GSTR-2, amend GSTR-1/GSTR-2 to correct GSTR-3B errors, and pay any additional tax by debiting electronic cash or credit ledgers with interest for delayed payment. Excess eligible ITC shown in GSTR-2 is credited to the electronic credit ledger on submission of FORM GSTR-3 and may be used to meet increased tax liability; reductions in liability are carried forward when applicable.