https://www.taxtmi.com/forum/issue?id=113158 GSTR-1 is the final return for outward supplies and missing invoices should be reported in GSTR-1; taxpayers must pay any additional tax and applicable interest for delayed reporting. GSTR-3B is provisional, and mismatches-whether from filing errors or portal problems-may block downstream processes such as IGST refund processing, so accurate GSTR-1 filing and payment of tax with interest are necessary to correct outward-supply disclosure. en-us Thu, 07 Dec 2017 13:55:15 +0530 Thu, 23 Jan 2025 15:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113158 GSTR-1 is the final return for outward supplies and missing invoices should be reported in GSTR-1; taxpayers must pay any additional tax and applicable interest for delayed reporting. GSTR-3B is provisional, and mismatches-whether from filing errors or portal problems-may block downstream processes such as IGST refund processing, so accurate GSTR-1 filing and payment of tax with interest are necessary to correct outward-supply disclosure. Discussion-Forum GST Thu, 07 Dec 2017 13:55:15 +0530 https://www.taxtmi.com/forum/issue?id=113158