Find
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.
GST
DRC-01A for sales higher in GSTR-1 than GSTR-3B
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Provisions
Sec 37(1), CGST Act 2017; Sec 39(1), CGST Act 2017; Rule 142(1A), CGST Rules 2017
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.
Close
- Put GSTR-1 and GSTR-3B liability side by side month-wise.
- Explain each difference with documents.
- Pay any real short payment with interest.
- File Part B with the table.
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