Difference in tax comparison report

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A user found a difference in the GSTR-1 vs GSTR-3B comparison report during GST audit, though individual monthly values matched. The mismatch appeared as a doubled cumulative amount for October 2025. Suggestions included checking amendments, adjustments, and reconciliation logic.

binu sukumaran

binu sukumaran (Querist)

04 July 2026 Sir
while checking book of account and gst statement for audit purpose , it found that one month there is difference in GSRT1 & GSRT3B. in comparison report . But individual checking each there is no difference in fount , only in comparison statement show there is difference and cumulative is showing .
Please advise
Binu

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

04 July 2026 Check Amendments and Adjustments: Discrepancies often arise from amendments made in subsequent months that impact the cumulative totals but may not be immediately obvious when spot-checking individual months.

Analyze Reconciliation Reports: Review the specific "comparison report" logic, as these tools sometimes aggregate data differently based on the filing date versus the tax period.

Re-run Reconciliation: If individual months are confirmed as correct, re-run the reconciliation process to ensure that all credit notes, debit notes, or late filings were correctly captured in the software’s cumulative calculation.

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binu sukumaran

binu sukumaran (Querist)

07 July 2026 sir,
Thanks for spending time for me .
I got this report from after login-return - tax liabilites& comparison . This mistake found by me in oct 2025 . Exactly double amount . I have not done any such amendment in my memory .
I check gst 1 and gstr 3b value is correct.
I have no other software for checking this and I not know " re- run reconciliation ".
Please advise
Binu

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