GST: 3 Ways Of Mismatch Reconciliation

GST 3-Way Mismatch Reconciliation Checklist

GSTR-1 × GSTR-3B × GSTR-2B — The 3 Umpire Check

IPL ki tarah GST mein bhi 3 umpires: GSTR-1, GSTR-3B, GSTR-2B. Teeno agree = safe. Mismatch = DRC-01C auto-generated. ? Exporters & manufacturer

GSTR-1 vs GSTR-3B Check (Sales Side)

• Outward supply figures GSTR-1 taxable value = GSTR-3B Table 3.1 exact match?
   
• Tax liability compare karo CGST + SGST + IGST — GSTR-1 vs 3B gap zero hai?
   
• Amendments & credit notes GSTR-1A / CDN / DBN entries 3B mein correctly reflect?
   
• Export entries (zero-rated) LUT/bond exports — GSTR-1 Table 6A se 3B match confirm
   
• B2B invoice visibility Filed invoices recipient ke GSTR-2B mein show ho rahi?
   

 GSTR-2B vs GSTR-3B Check (ITC Side)
 

• ITC claimed vs 2B available 3B Table 4(A) claim = GSTR-2B auto-populated figure?
   
• Ineligible ITC segregate karo Exempt/personal use supplies ka ITC claim nahi kiya?
   
• Blocked credits (Sec 17(5)) Motor vehicle, food, club, construction — reversal confirm?
   
• IGST on imports verify ICEGATE Bill of Entry data GSTR-2B se match ho raha hai?
   
• Rule 36(4) provisional limit 5% extra ITC rule comply? Excess reversal pending nahi?
  
  
  Supplier-Level Red Flags
   
• Late filers identify karo Supplier ne GSTR-1 due date ke baad file kiya — track it
   
• Non-filers list banao NIL / unfiled vendors = aapka ITC is period mein zero hoga
   
• Frequent mismatch vendors 3+ months mismatch — vendor ko written notice bhejo
   
• High-value unverified ITC Rs. 5L+ ek vendor se? GSTIN + return health check zaroor kare
  

  
  Penalty at a Glance — Mismatch kitna costly ho sakta hai?

 Quick Reference — Monthly Deadlines, Notices & Safe Exit

  Monthly Deadlines

•   GSTR-1: 11th of next month

•  GSTR-3B: 20th of next month

•  GSTR-2B: Auto on 14th

 Notice Triggers

•   DRC-01C: ITC mismatch (auto)

•  DRC-01B: Liability shortfall

•  ASMT-10: Scrutiny notice

  Safe Exit Route

•   DRC-03: Voluntary payment

•  Before notice = less penalty

•  GSTR-9: Annual reconcillation

          

Mismatch Type                                               Section                                        Consequences

GSTR-1 vs 3B — supply side mismatch          Sec 73/74                         100% of short-paid tax + interest

ITC claim > GSTR-2B available                           Sec 73/74                        Excess ITC reversal + 18% p.a.

Blocked credit (17(5)) not reversed                  Sec 17(5)                     Full credit reversal + equal penalty

GSTR-1 not filed — supplier side                        Sec 47                           Rs. 50/day (Rs. 20 for nil return)  




Mismatch mila? DRC-03 file karo notice se pehle — penalty bach sakti hai! ?

Voluntary payment = reduced penalty + goodwill with GST department.

Mismatch mila toh ghabrao mat — first figure out karo, phir DRC-03 se resolve karo.