https://www.taxtmi.com/circulars?id=57169 Systemised reconciliation compares figures in FORM GSTR-3B with details in FORM GSTR-1 and FORM GSTR-2. The portal auto-drafts FORM GSTR-3 using FORM GSTR-1/2 data; discrepancies trigger additional payments debiting electronic cash or credit ledgers with interest, or crediting excess eligible input tax credit to the electronic credit ledger. Corrections to FORM GSTR-3B are to be made via FORM GSTR-1 or FORM GSTR-2 and reflected in the reconciled FORM GSTR-3; a return is valid when the tax payable in the reconciled FORM GSTR-3 is paid in full. en-us Wed, 07 Feb 2018 00:00:00 +0530 Sat, 14 Jul 2018 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57169 Systemised reconciliation compares figures in FORM GSTR-3B with details in FORM GSTR-1 and FORM GSTR-2. The portal auto-drafts FORM GSTR-3 using FORM GSTR-1/2 data; discrepancies trigger additional payments debiting electronic cash or credit ledgers with interest, or crediting excess eligible input tax credit to the electronic credit ledger. Corrections to FORM GSTR-3B are to be made via FORM GSTR-1 or FORM GSTR-2 and reflected in the reconciled FORM GSTR-3; a return is valid when the tax payable in the reconciled FORM GSTR-3 is paid in full. Circulars GST - States Wed, 07 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57169