Mis-match in gstr-3b and gstr-1

Thank u all for prompt reply.

I know rectification can be done in next month. But I want to know Which one is final return?

Originally posted by : Bijay Shrestha
	Thank u all for prompt reply. I know rectification can be done in next month. But I want to know Which one is final return?

Based on GSTR 1 return... Bcoz, It's Invoice wise details of Outward Supplies. So, GSTR-1 Return will be Taken / priority for the Purpose of Assessment.

GSTR-3B is not a Main return. But The current scenario it's treated based on Payments like GSTR-3.

Also GSTR 3B will be taken in such conditions. Bcoz, In case You missed some Invoice details in GSTR-1 and You correctly show the total values in GSTR-3B then Assessment will consider this values...