In GSTR – 3 if there is a difference between the tax amounts filed in GSTR – 3B and with GSTR – 1 and GSTR – 2, the same can be adjusted in Part – B of GSTR – 3. If the tax liability is more, then the same has to be paid/discharged in case of excess credit, the same will be updated in the electronic credit ledger.
GST Tip – 143
In Annex – 11 of GSTR – 9b, the taxpayer has to furnish a reconciliation statement between the financial results and the GST Returns for the Balances as on date of financial statements (Input Tax Credit along with the reasons if there are any differences for all the taxes applicable under GST.
GST Tip – 85
In GSTR – 1 all credit notes/debit notes issued by the supplier to the recipient on account of the difference in tax rate or taxable value or goods returned by the recipient. The credit note should have the reference of the original tax invoice
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