<h1>GST Council Identifies Discrepancies in IGST Cess and Input Tax Credit Claims; Data Gaps in GSTR-1 vs. GSTR-3B.</h1> During the 26th GST Council meeting, it was reported that the CBEC and GSTN have initiated detailed data analytics on available data sets. Initial analysis has uncovered discrepancies, such as differences between the IGST Compensation Cess paid by importers at Customs ports and the input tax credit claimed in GSTR-3B. Additionally, significant data gaps exist between self-declared liabilities in FORM GSTR-1 and FORM GSTR-3B. The council discussed further analysis of this information and the potential for appropriate actions to address these issues.