Answer

1. F

   Facts

   Differences between GSTR-1 and GSTR-3B liability can arise from amendments, credit notes, advances, or entries corrected in later months. If the tax was finally paid, show that with a month-wise reconciliation.

2. P

   Provisions and law

   • Sec 37(1), CGST Act 2017Every regular registered person must report outward supplies in GSTR-1 for each tax period.
   • Sec 39(1), CGST Act 2017A regular registered person files a return (GSTR-3B) for each tax period by the due date.
   • Rule 142(1A), CGST Rules 2017Before a show cause notice, the officer may communicate the tax, interest and penalty ascertained in Part A of DRC-01A; the person may pay or give submissions in Part B.
3. A

   Analysis

   Prepare a table of GSTR-1 liability and 3B liability month by month, with reasons for each difference and the month where it was set right. If an invoice was reported in GSTR-1 but cancelled, show the amendment. Where tax was actually short paid, pay it with interest. From the July 2025 period, 3B liability is auto-filled from GSTR-1 and locked, so such gaps are now less common.

4. C

   Conclusion

   1. 1Put GSTR-1 and GSTR-3B liability side by side month-wise.
   2. 2Explain each difference with documents.
   3. 3Pay any real short payment with interest.
   4. 4File Part B with the table.

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