Mismatch of GSTR 1 & GSTR - 3B

This discussion addresses a common GST error where a debit note raised against a purchase was inadvertently shown in GSTR-1, increasing sales figures. The advice provided is to rectify this by reversing the incorrect debit note entry in the subsequent GSTR-1 filing. Additionally, revise sales and input tax credit figures in the next GSTR-3B to reflect the reversal and ensure accurate reporting.