https://www.taxtmi.com/forum/issue?id=114896 Annual Return must reflect correct consolidated figures rather than repeat incorrect entries from GSTR-1 and GSTR-3B; it is the operative opportunity for registered persons to demonstrate bona fides and reconcile mismatches. Taxpayers should report accurate aggregated figures in the Annual Return, and may rely on potential portal mechanisms or future administrative guidance to assist rectification where notices for mismatches have been issued. en-us Sat, 20 Apr 2019 07:18:31 +0530 Thu, 23 Jan 2025 15:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114896 Annual Return must reflect correct consolidated figures rather than repeat incorrect entries from GSTR-1 and GSTR-3B; it is the operative opportunity for registered persons to demonstrate bona fides and reconcile mismatches. Taxpayers should report accurate aggregated figures in the Annual Return, and may rely on potential portal mechanisms or future administrative guidance to assist rectification where notices for mismatches have been issued. Discussion-Forum GST Sat, 20 Apr 2019 07:18:31 +0530 https://www.taxtmi.com/forum/issue?id=114896