Fact-check notes
Last fact-checked: 2026-05-30
GST caution: GST return limits, IMS, IRN reporting, ITC, appeal windows and rate classifications should be checked against the live GST portal, CBIC notifications and current utilities before filing.
Research note: This page uses Batch 15 competitor-gap research and supplied forward-looking 2026 topics. Treat future-dated form or section references as planning notes until official utilities confirm them.
Use this page as preparation guidance. A professional should verify the active law year, notification, portal utility and source records before filing or taking a tax position.
What this covers
Mismatch between GSTR-1 outward supplies and GSTR-3B tax payment can trigger notices, customer ITC issues and audit questions.
- GSTR-1 reports invoice-level outward supply; GSTR-3B reports tax payment summary.
- Timing, amendments, credit notes and wrong tax heads can create mismatch.
- Mismatch should be reconciled period-wise and GSTIN-wise.
- Correction depends on whether invoice, tax head or return period is wrong.
Who this is for
- Business received mismatch notice.
- Customer complaining ITC not visible.
- CA reconciling annual return.
- Accounts team closing monthly GST.
Documents and data to verify
- GSTR-1 and GSTR-3B returns.
- Sales register and tax liability working.
- Credit/debit note register.
- Notices and portal comparison reports.
Common mistakes to avoid
- Changing current return without reconciling past period.
- Ignoring amendments already filed.
- No customer-wise invoice tracking.
- Mismatch between IGST/CGST/SGST heads.
How to proceed
- Confirm the applicable financial year, assessment year, taxpayer type, state and portal status before acting.
- Reconcile portal data with books, AIS/Form 26AS, GST returns, contracts, invoices, bank statements and source documents.
- Prepare a written computation, checklist, filing note or response with assumptions clearly stated.
- Download acknowledgements, challans, workings and evidence after filing or submission.
FAQs
Can WorkIndex help with this?
Yes. Post the facts and documents; relevant experts can quote for filing, advisory, reconciliation, registration, appeal support or ongoing compliance.
Is this page final legal advice?
No. Use it to prepare. A professional should verify the active law year, notification, portal utility and records before filing or taking a tax position.
What should I mention while posting?
Mention the year, state, form, deadline, amount involved, documents available, portal status and whether you need filing, correction, advisory or representation.