TaxTMI 
TaxTMI 
A mismatch between GSTR-1 and GSTR-3B sales can occur even without amendments, due to several common reasons.
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.... mismatch between GSTR-1 and GSTR-3B sales can occur even without amendments, due to several common reasons.<br>By: - YAGAY andSUN<br>Goods and Services Tax - GST<br>Dated:- 30-4-2025<br>A mismatch between GSTR-1 and GSTR-3B sales can occur even without amendments, due to several common reasons: ✅ Possible Reasons: * Timing Differences: * Invoices reported in GSTR-1 of one month but con....
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....sidered in GSTR-3B of a different month. * B2C vs. B2B Classification Errors: * Misreporting of B2B invoices as B2C or vice versa, affecting auto-population in GSTR-3B. * Wrong Table Entries: * Sales reported in Table 3.1(a) (taxable supplies) in 3B may differ from GSTR-1 summary tables (e.g., 4A, 5, 6B, etc.). * Zero-Rated Supplies (Exports/SEZ): * Declared correctly in GSTR-1 but mis....
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....sed or misclassified in Table 3.1(b) of GSTR-3B. * Credit/Debit Notes: * Reported in GSTR-1 but not reflected in GSTR-3B or vice versa. * Rounding-Off Errors: * Small mismatches due to rounding off at invoice level in GSTR-1 vs aggregate in GSTR-3B. * Technical/Portal Errors: * Occasional technical glitches during filing or data sync issues. You can prepare a reconciliation stat....
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....ement format to identify the root cause. Here's a GSTR-1 vs. GSTR-3B Sales Reconciliation Format to help you identify the mismatch causes and correct them systematically: 📊GSTR-1 vs GSTR-3B Reconciliation Statement (Month: _______) Particulars GSTR-1 Amount GSTR-3B Amount Difference Remarks/Reason B2B Invoices (Registered) Check if all B2B invoices were ....
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....included B2C Large (Invoice Value > Rs.2.5L) Confirm proper classification B2C Small (Consolidated) Verify summary matches books Credit Notes Ensure impact shown in both forms Debit Notes Same treatment as credit notes Exports (with/without payment of tax) ....
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.... Match 3.1(b) of GSTR-3B with Table 6 of GSTR-1 SEZ Supplies Check if reported under correct table Advance Received & Adjusted Verify correct adjustments done Total Taxable Turnover Auto-calculate ✅ Steps to Use the Format: * Export GSTR-1 and GSTR-3B data for the period from the GST portal. ....
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....* Compare each category side by side. * Note any classification or timing differences. * Check if any invoices were missed in either form. * Summarize the total mismatch and document corrective actions (e.g., adjust in the next return, file amendment if allowed). *** <br> Scholarly articles for knowledge sharing by authors, experts, professionals ....