CBEC prescribes detailed procedure for reconciliation of Form GSTR-3B with Form GSTR-1 & 2

CBEC’s GST Policy Wing lays down detailed procedure for reconciliation of information furnished in Form GSTR-3B with that furnished in Form GSTR-1 and Form GSTR-2, in accordance with Rule 61(6) of CGST Rules; Inter alia states that amendment, if any, of details furnished in Form GSTR-3B may be done in Forms GSTR-1 or 2 as the case may be, which would get reflected in revised output tax liability or eligible ITC of registered person; Where Form GSTR-3 reflects additional tax...