Sale has been missed in GSTR 1 of March 2023

Please  refer  rule 88 C of the CGST rules 2017 effective  or not  because  rule 88C  will not  allow mismatch between  GSTR1 and GSTR3B  .

Please refer section 75(12) of the CGST 2017 effective from 1/1/2022 , same has been inserted as per finance Act 2021 , for Mismatch between GSTR1 and GSTR3B , please discuss with your Company CA . 

Section 75(12)Notwithstanding anything contained in section 73 or section 74, where any amount of self-assessed tax in accordance with a return furnished under section 39 remains unpaid, either wholly or partly, or any amount of interest payable on such tax remains unpaid, the same shall be recovered under the provisions of section 79.

It says that if any amount remains unpaid, then recovery procedures begins. In this case if we are paying it off in Mar'23 GSTR-3B and disclosing in Apr'23 GSTR-1 is not an issue. We can explain the reasons for the differences to department.

To avoid interest it is suggested to pay in Mar'23 GSTR-3B.