TL;DR for CAs
- Liability in 3B must match outward supplies in GSTR-1.
- Track amendments, credit notes, and table-wise differences.
- Fix mismatches before they trigger automated notices.
What it is
Monthly reconciliation between outward supply reporting (GSTR-1) and tax payment (GSTR-3B) is a core GST control.
Who it applies to
All regular taxpayers filing GSTR-1 and GSTR-3B.
Key provisions
- Compare taxable value and tax by rate
- Track B2B/B2C and CDN differences
- Monitor auto-drafted liabilities where applicable
Practical tips for CAs
Maintain a bridge file: books → GSTR-1 → GSTR-3B. Lock period books before filing.
Common mistakes
Reporting credit notes in one return only; ignoring RCM differences; late amendments without working papers.
For general guidance only. Verify with the latest Finance Act, GST notifications, and ICAI guidance notes before advising clients.