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.

AI Summary

Addressing GSTR-3B and GSTR-1 Discrepancies for 2020-22: Amendments, Liability, and Suggested Department Communication A user inquired about discrepancies between GSTR-3B and GSTR-1 for the fiscal years 2020-21 and 2021-22, where liability was shown in GSTR-3B but GSTR-1 was filed as Nil. Amendments were made in 2021-22 to reflect omitted outward supply values, causing differences for April-June. The department has not yet issued a notice for the differential GST amount with interest. A respondent advised explaining the factual scenario to the department and suggested creating a comparative table for GSTR-1 and 3B for both fiscal years to clarify the discrepancies.