GST R 1 And 3 B difference

This discussion addresses common discrepancies between GSTR-1 and GSTR-3B, particularly those arising from duplicate B2B/B2C submissions. It advises correcting these differences before filing GSTR-9. If GSTR-3B shows a lower liability than reported, it should be paid via Form DRC-03. For errors in GSTR-1 that weren't rectified by March 31, 2019, amendments can be made directly in the GSTR-9 tables.