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

CA Bijay Shrestha (Never Give up....No matter what....) (858 Points)

20 October 2018

Dear Friends,

Please suggest on the following:-

IF there is mismatch in GSTR-3B and GSTR-1, Which Return is taken to be final by the GST Authority?

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8 Replies

rahul (a) (1620 Points)
Replied 20 October 2018

you can rectify in next return

1 Like

Hitesh (Student) (3549 Points)
Replied 20 October 2018

Yes rectify in next return

1 Like

RAJA P M ("Do the Right Thing...!!!") (127167 Points)
Replied 21 October 2018

Based on GSTR 1 return...
Also GSTR 3B will be taken in such conditions...

1 Like

Nasheer Ahamed (18 Points)
Replied 21 October 2018

Check which one is correct either 3b or 1 consider that,
u can rectify it by next month

1 Like

Vinod Babu (24191 Points)
Replied 21 October 2018

Take or correct or match the GSTR1 and 3B as per books.

1 Like

Bhavin (Partner) (28 Points)
Replied 21 October 2018

rectify in next month

2 Like

CA Bijay Shrestha (Never Give up....No matter what....) (858 Points)
Replied 21 October 2018

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?

RAJA P M ("Do the Right Thing...!!!") (127167 Points)
Replied 21 October 2018

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...

1 Like