https://www.taxtmi.com/article/detailed?id=14264 A divergence between GSTR-1 and GSTR-3B sales can stem from timing differences, B2B/B2C misclassification, wrong table entries, omitted zero rated or SEZ supplies, credit/debit note mismatches, rounding differences, and technical portal errors. Use a structured reconciliation statement that lists corresponding categories (B2B registered, B2C large and small, credit/debit notes, exports, SEZ supplies, advances) with GSTR 1 and GSTR 3B amounts, records differences and reasons, and documents corrective measures such as adjustments in the next return or permitted amendments. en-us Wed, 30 Apr 2025 08:40:14 +0530 Wed, 30 Apr 2025 08:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14264 A divergence between GSTR-1 and GSTR-3B sales can stem from timing differences, B2B/B2C misclassification, wrong table entries, omitted zero rated or SEZ supplies, credit/debit note mismatches, rounding differences, and technical portal errors. Use a structured reconciliation statement that lists corresponding categories (B2B registered, B2C large and small, credit/debit notes, exports, SEZ supplies, advances) with GSTR 1 and GSTR 3B amounts, records differences and reasons, and documents corrective measures such as adjustments in the next return or permitted amendments. Articles Goods and Services Tax - GST Wed, 30 Apr 2025 08:40:14 +0530 https://www.taxtmi.com/article/detailed?id=14264