https://www.taxtmi.com/article/detailed?id=7810 Taxpayers must correct GSTR 3B and GSTR 1 mismatches by declaring under reported liabilities in subsequent GSTR 1s with interest, amending over reported liabilities via Table 9 of FORM GSTR 1 or claiming refunds, reclassifying wrongly reported supplies in later returns, adding under claimed ITC in later periods, reversing or paying over claimed or ineligible ITC with interest, and correcting cash ledger or challan misallocations in subsequent filings with refund applications where needed. en-us Mon, 08 Jan 2018 09:04:34 +0530 Mon, 08 Jan 2018 09:04:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7810 Taxpayers must correct GSTR 3B and GSTR 1 mismatches by declaring under reported liabilities in subsequent GSTR 1s with interest, amending over reported liabilities via Table 9 of FORM GSTR 1 or claiming refunds, reclassifying wrongly reported supplies in later returns, adding under claimed ITC in later periods, reversing or paying over claimed or ineligible ITC with interest, and correcting cash ledger or challan misallocations in subsequent filings with refund applications where needed. Articles Goods and Services Tax - GST Mon, 08 Jan 2018 09:04:34 +0530 https://www.taxtmi.com/article/detailed?id=7810