GST return reconciliation: portal-driven matching of GSTR-1/GSTR-2 with GSTR-3B requires adjustments to tax payable and ITC. System-based reconciliation aligns FORM GSTR-1 and FORM GSTR-2 with the provisional FORM GSTR-3B and the auto-drafted FORM GSTR-3; recipients must confirm or amend auto-populated GSTR-2A entries, corrections to GSTR-3B are made via GSTR-1/GSTR-2, and discrepancies lead to either crediting excess ITC to the electronic credit ledger or requiring additional tax payment via electronic cash/credit ledgers with applicable interest. Transitional credit from FORM GST TRAN-1 may be used for additional liabilities.
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.
GST return reconciliation: portal-driven matching of GSTR-1/GSTR-2 with GSTR-3B requires adjustments to tax payable and ITC.
System-based reconciliation aligns FORM GSTR-1 and FORM GSTR-2 with the provisional FORM GSTR-3B and the auto-drafted FORM GSTR-3; recipients must confirm or amend auto-populated GSTR-2A entries, corrections to GSTR-3B are made via GSTR-1/GSTR-2, and discrepancies lead to either crediting excess ITC to the electronic credit ledger or requiring additional tax payment via electronic cash/credit ledgers with applicable interest. Transitional credit from FORM GST TRAN-1 may be used for additional liabilities.
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