CA Bijay Shrestha (Never Give up....No matter what....) (858 Points)
20 October 2018Dear Friends,
Please suggest on the following:-
IF there is mismatch in GSTR-3B and GSTR-1, Which Return is taken to be final by the GST Authority?
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 21 October 2018
Nasheer Ahamed
(18 Points)
Replied 21 October 2018
Vinod Babu
(24191 Points)
Replied 21 October 2018
CA Bijay Shrestha
(Never Give up....No matter what....)
(858 Points)
Replied 21 October 2018
Thank u all for prompt reply.
I know rectification can be done in next month. But I want to know Which one is final return?
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 21 October 2018
| Originally posted by : Bijay Shrestha | ||
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Thank u all for prompt reply. I know rectification can be done in next month. But I want to know Which one is final return? |
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Based on GSTR 1 return... Bcoz, It's Invoice wise details of Outward Supplies. So, GSTR-1 Return will be Taken / priority for the Purpose of Assessment.
GSTR-3B is not a Main return. But The current scenario it's treated based on Payments like GSTR-3.
Also GSTR 3B will be taken in such conditions. Bcoz, In case You missed some Invoice details in GSTR-1 and You correctly show the total values in GSTR-3B then Assessment will consider this values...
CAclubindia
