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.

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.