https://www.taxtmi.com/article/detailed?id=17465 GST self-assessment depends on accurate GSTR-1 reporting, GSTR-2B credit communication, GSTR-3B tax settlement and annual reconciliation. GSTR-1 and GSTR-3B mismatches require timely reconciliation, payment of any justified differential with interest, or a satisfactory explanation. Input Tax Credit remains conditional on supplier payment of tax to the Government, making vendor due diligence and continuous credit reconciliation essential. Accurate return data also supports electronic processing of refunds for accumulated credit on zero-rated supplies. Curable clerical errors should be assessed on substantive records and without prejudice to revenue. en-us Fri, 25 Sep 2026 08:17:47 +0530 Fri, 25 Sep 2026 08:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17465 GST self-assessment depends on accurate GSTR-1 reporting, GSTR-2B credit communication, GSTR-3B tax settlement and annual reconciliation. GSTR-1 and GSTR-3B mismatches require timely reconciliation, payment of any justified differential with interest, or a satisfactory explanation. Input Tax Credit remains conditional on supplier payment of tax to the Government, making vendor due diligence and continuous credit reconciliation essential. Accurate return data also supports electronic processing of refunds for accumulated credit on zero-rated supplies. Curable clerical errors should be assessed on substantive records and without prejudice to revenue. Articles Goods and Services Tax - GST Fri, 25 Sep 2026 08:17:47 +0530 https://www.taxtmi.com/article/detailed?id=17465