https://www.taxtmi.com/forum/issue?id=118040 Both returns must reconcile with statutory books of account; GSTR-3B is the self-assessed monthly return reflecting tax payable and is the operative statement for liability. Audited financials and ITR are not automatically sufficient to establish GSTR-3B figures; taxpayers should amend GSTR-1 where appropriate, justify differences to the tax department, and submit supporting evidence including a CA certificate verifying supply values and tax liability. en-us Sun, 10 Jul 2022 13:42:57 +0530 Thu, 23 Jan 2025 15:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118040 Both returns must reconcile with statutory books of account; GSTR-3B is the self-assessed monthly return reflecting tax payable and is the operative statement for liability. Audited financials and ITR are not automatically sufficient to establish GSTR-3B figures; taxpayers should amend GSTR-1 where appropriate, justify differences to the tax department, and submit supporting evidence including a CA certificate verifying supply values and tax liability. Discussion-Forum GST Sun, 10 Jul 2022 13:42:57 +0530 https://www.taxtmi.com/forum/issue?id=118040