5
GST
GSTR-3B liability higher than GSTR-1 — how to correct?
Asked by Expert CA · 2 Aug 2026
For May, GSTR-1 taxable value is lower than what we paid in GSTR-3B due to a manual invoice missed in the ERP export. Should we amend GSTR-1 next month or revise books?
1 Answer
7
Accepted answer
Report the missed invoice in the next period's GSTR-1 (amendment tables as applicable) and keep a reconciliation bridge. Do not reduce 3B casually without documentation. If tax was already paid in 3B, ensure outward supply reporting catches up to avoid mismatch notices.
Expert CA · 3 Aug 2026