MISMATCH GSTR-1 & 3B

Deepak, thanks for your query!

Here’s the key info:

• If Table 3.1 (Outward taxable supplies) in your GSTR-1 for Mar-2023 quarter was left blank by mistake, but you have already filed GSTR-3B showing the liability, it can cause mismatch issues.

• You want to avoid a notice under Section 73 (for demand recovery) by making a voluntary payment through DRC-03.

Can you do that?

Yes, you can make a voluntary payment through DRC-03 for the tax liability related to that mismatch. This will show your willingness to comply and may help avoid penalties or notices.

You can treat it as an advance payment towards the tax liability, and explain this in your records.

What should you do next?

1. Calculate the exact tax liability for the missed supplies.

2. Make the payment using DRC-03 form in the GST portal.

3. Keep proper documentation for audit and for responding to any queries.

4. File a revised GSTR-1 for that period to rectify the error if possible.

5. Maintain communication if any notice comes.

Bottom line: Yes, voluntary payment via DRC-03 is the right step to show compliance and avoid notices.