Department to Reconcile FORM GSTR-3B with FORM GSTR-1 Data; Discrepancies Addressed Per CGST Act 2017 Rules.
Circulars
GST
The information furnished by the registered person in the return in FORM GSTR-3B would be reconciled by the department‟s system with the information furnished in FORM GSTR-1 and discrepancies, if any, shall be dealt with in accordance with the relevant provisions of the CGST Act, 2017 and rules made thereunder.
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