WHAT HAPPENS IF THERE IS A MISMATCH IN GST RETURNS?

The proper officer may scrutinize the return and related particulars furnished by the registered person to verify the correctness of the return and inform him of the discrepancies noticed, if any, in such manner as may be prescribed and seek his explanation thereto.
(The discrepancies can be due to mismatch/ inconsistencies in data as per various returns. For outward liability there is date of GSTR-1, GSTR-3B and e-way bill data. For Input Tax Credit there is GSTR-2A, GSTR-3B and e-way bill data.)

In case no satisfactory explanation is furnished within a period of thirty days of being informed by the proper officer.

The proper officer may initiate appropriate action including Audit by Tax Authorities or
Special Audit or Inspection, Search & Seizure, or proceed to determine the tax and other dues .

How to Avoid Mismatch in GST Returns?

Like it is said precaution is better than cure, the following steps can be taken to avoid Mismatch is GST returns:

Always reconcile data as per GSTR1 and GSTR 3B before filing.

Claim Input Tax Credit as per GSTR-2A.

Follow-up with your suppliers if ITC not appearing in GSTR-2A on continuous basis.

Be careful while generating E-way Bills and keep a record of all the e-way Bills whether generated by you or by someone else on your GSTIN

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