GSTR 1 and GSTR 3B difference in taxable value of outward supply

This discussion addresses a common GST filing error where the outward supply value in GSTR 3B was entered incorrectly, while the tax paid matched the original GSTR 1 amount. While direct rectification of GSTR 3B might not be possible, the advice suggests declaring the correct details in the annual return. This approach ensures compliance and corrects the record for the relevant tax period.