Amendment in GSTR1 return

[Sudhir Kumar]

If a person has shown his liability in GSTR-3B during the F.Y 2020-21 but filed Nil GSTR-1. During F.Y 2021-22 for the period Apr-June he has amended his GSTR-1 shown the value of outward supply which he had not mentioned in previous yerar's GSTR-1 resulting in differences in GSTR-3B and GSTR-1 for the period Apr-Jun. The department has not issued notice to him demanding the differential amount of GST with interest. Please assist by quoting the right provisions in GST so that proper reply could be made to the Department.

[Shilpi Jain]

You can mention the factual scenario for the differences to the department. That would suffice.

Draw up a table comparing GSTR-1 and 3B of FY 20-21 and FY 21-22 which should explain the reason for the differences

AI Summary

GST return reconciliation: disclose amendments and submit a comparative GSTR-1/GSTR-3B reconciliation to explain variances. A taxpayer amended GSTR-1 for Apr-Jun FY 2021-22 to report outward supplies omitted earlier, creating mismatches with GSTR-3B where liability had been declared in FY 2020-21. The recommended response is to inform the department of the facts and submit a reconciliation table comparing GSTR-1 and GSTR-3B for the affected periods with explanations for the differences.