Amendment in GSTR1 return, Goods and Services Tax - GST

[Sudhir Kumar]

If a person has shown his liability in GSTR-3B during the F.Y 2020-21 but filed Nil GSTR-1. During F.Y 2021-22 for the period Apr-June he has amended his GSTR-1 shown the value of outward supply which he had not mentioned in previous yerar's GSTR-1 resulting in differences in GSTR-3B and GSTR-1 for the period Apr-Jun. The department has not issued notice to him demanding the differential amount of GST with interest. Please assist by quoting the right provisions in GST so that proper reply could be made to the Department.

Posts / Replies

[Shilpi Jain]

You can mention the factual scenario for the differences to the department. That would suffice.

Draw up a table comparing GSTR-1 and 3B of FY 20-21 and FY 21-22 which should explain the reason for the differences