GSTR -1 VS 3B

[giri gattupalli]

respected sir ,

dealers are getting GSTR-1 VS GSTR-3B notices frequently in these days. excess declaration of out put tax in FORM GSTR-1, when compared to GSTR-3B is giving scope to issuing of notices by proper officer. in this scenario i like to know some valid points from our group eminent minds.

1. as per GST ACT-2017 whether Form GSTR-1 got more leagal weight or GSTR-3B. in this regard ,if there is any rule or circular or judgement or some thing available , please share.

2.is there any time limitation for making amendments to FORM -GSTR-1 ,to reduce excess liability which is wrongly declared.

3.whether submission of audited profit & loss account is enough to establish genuinity of our net-sales declared in form GSTR-3B

4.as our turnover is below two crores , FORM --GSTR-9 is optional and we have not filed for FY 2019-20. if not filed as per provisions it is deemed to be filed... and now we have received notice for excess declaration of out put tax in dec-2019. but we filed audited statement with income tax department with actual turnover of books of accounts which tally with FORM GSTR-3B filed..

please discuss and guide me with participation in discussion

thanking you

giri

AI Summary

User Seeks Clarity on GSTR-1 vs. GSTR-3B Discrepancies; Guidance on Sections 39 & 59 of GST Act Provided A user raised concerns about frequent notices regarding discrepancies between GSTR-1 and GSTR-3B filings under GST, seeking guidance on legal precedence, amendment timelines, and the sufficiency of audited financials for justifying tax declarations. Responses highlighted that both forms should align with the books of accounts and suggested submitting additional supporting documents, such as a certificate from a chartered accountant, to substantiate claims. Legal references to Sections 39 and 59 of the GST Act were provided to support the user's position. Participants emphasized the importance of aligning arguments with both legal and departmental perspectives.