If a taxpayer has missed any outward supplies or inward supplies invoices amounts while filing GSTR – 3B, those invoices can be included in the GSTR – 1 and GSTR – 2 and the output liability and input tax credit will be considered in the GSTR – 3 and if any amount is payable the same can be paid. As there is no edit option available for GSTR – 3B, this approach can be taken and be tax compliant.
GST Tip – 189
One more form is given in the Revised GST Returns Rules, FORM GST MIS – 3 will show data for the records which are initially mismatched and rejected and later on matched resulting in the reduction of the output liability will be shown in the report FORM GST MIS – 3.
GST Tip – 137
In Annex 5 of GSTR – 9B, a reconciliation statement for Payment of Tax liability on output supply and supplies liable to reverse charge between the annual return and the financial statements has to be provided along with remarks. It will show the utilization of cash, input tax credit and TDS credit used for payment for output liability.
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