MISMATCH IN GSTR-3B AND GSTR-1

[Deepak Garg]

SIR

I HAVE FILED GSTR-3B SHOWING SALES/SUPPLY OF RS. 1 LAC AGAINST ACTUAL SUPPLY OF RS. 10 LAC IN THE MONTH OF AUGUST 2017. NOW I HAVE TO FILED GSTR-1 FOR RS. 10 LAC. PLEASE LET ME KNOW IN WHICH COLOUMN OF GSTR-1, I CAN AMEND THE FIGURES OR ANY OTHER MODE TO RECTIFY THE MISTAKE.

[Vamsi Krishna]

Hi

GSTR-3B has no role as GSTR-1 is final with respect to outward supplies.

You can mention the missing invoices of 9 lakhs in GSTR-1 and ofcourse have to pay tax along with interest.

Even if you would have mentioned 1 lakh instead of 10 lakhs now in GSTR-1, 10 lakhs value of invoice can be updated.

[KASTURI SETHI]

Rightly advised by Sh.Vamsi Krishna, Sir.

[Guest]

Sir, the reply is sensible and logical as GSTR3B is only a provisional arrangement. If there is a delayed payment under the act, interest for the delayed period has to be paid by the erring party.

[AnilReddy bhumadi]

Sir.,

I Have a Turnover of 12,00,000.00 in the Month of February and a Tax Liability of 2,16,000.00 of Both CGST & SGST.

While Filing GSTR-3B, I Have Paid the Total amount in Cash, filled up the all the details in the GSTR-3B Tables and saved the GSTR-3B Form. Due to GST Site Problem somehow, the tables were not saved and i went to "Proceed to file Page" and submitted & Filed the Return Mistakenly.

Dear Sirs, Please advice me that, should I file GSTR-1 for the Month with actual Turnover, and if filed like that, will Interest Liability arised.

Thanks in Advance..

[KASTURI SETHI]

I am also facing the same problem. I uploaded the invoices while filing GSTR-1 for quarter ending March, 18. Invoices pertaing to B2C were not saved . I think there is problem in the Common Portal System. We should wait for rectification of the system.

[Guest]

Dear Sir/Madam

I have filed Sep 2018 return both GSTR3B and GSTR1. But By mistake I show my export details in column 3.1.a instead of 3.1.b of GSTR3B, due to which my GSTR 3B and 1 have mismatched although I filed all correct details in GSTR1. Now the problem is that if there is a mismatch in 3B and 1 then refund of IGST on export could not be processed. Please guide me what to do in this situation to get the IGST refund from custom.

We are deal only in export, we have no domestic supply.

Regards

Soubhaya

AI Summary

GST return reconciliation requires GSTR-1 to reflect actual outward supplies, with tax and interest due on omitted invoices. GSTR-1 is the final return for outward supplies and missing invoices should be reported in GSTR-1; taxpayers must pay any additional tax and applicable interest for delayed reporting. GSTR-3B is provisional, and mismatches-whether from filing errors or portal problems-may block downstream processes such as IGST refund processing, so accurate GSTR-1 filing and payment of tax with interest are necessary to correct outward-supply disclosure.