GST · Reconciliation
GSTR-3B vs GSTR-1
Compare the output tax declared in GSTR-3B against GSTR-1, month by month, and surface the differences to be reconciled.
Reconciliation aid. A positive difference means more tax was declared in GSTR-3B than in GSTR-1 (under-reported in GSTR-1); a negative difference is the reverse and may attract a notice. Investigate timing differences, amendments and credit/debit notes. This compares totals only — not invoice-level detail.