TaxTMI 
TaxTMI 
What procedure the tax payer has to follow for rectifying the discrepancies in the GSTR 1 compared to the figures reported in GSTR 3B if tax payer again committed mistake in amending GSTR 1 in Subsiquent month and no more opportunity to amend GSTR 1 is available to tax payer.
amendment of GSTR 1
25 Apr 2023 
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Self-assessed tax differences between returns may require correction in reconciliation returns and officer notification to avoid recovery action.
Amendment of the outward supplies statement is available only once for a tax period; where portal correction is unavailable, taxpayers may correct the discrepancy in the annual reconciliation return, issue a genuine credit note only if statutory conditions are met, and should notify the jurisdictional proper officer with supporting documents because differences are treated as self-assessed tax and may attract recovery action under the statutory recovery framework. (AI Summary)
Amendment of the outward supplies statement is available only once for a tax period; where portal correction is unavailable, taxpayers may correct the discrepancy in the annual reconciliation return, issue a genuine credit note only if statutory conditions are met, and should notify the jurisdictional proper officer with supporting documents because differences are treated as self-assessed tax and may attract recovery action under the statutory recovery framework. (AI Summary)