Tax Guru

GSTR-1 vs GSTR-3B: What’s the Difference and Which One Do You File First?

The issue concerns confusion regarding the purpose and sequencing of GSTR-1 and GSTR-3B filings. The key takeaway is that GSTR-1 should be filed first to ensure proper ITC flow and avoid ...
Tax Guru

GSTR-1 vs GSTR-3B Mismatch Notices: Key Steps Before Replying

The article explains how the GSTAT held that a mere mismatch between GSTR-1 and GSTR-3B is insufficient to invoke Section 74 without evidence of fraud or suppression. It also outlines practical steps ...