In GSTR – 3 if there is a difference between the tax amounts filed in GSTR – 3B and with GSTR-1 and GSTR – 2, the same can be adjusted in Part – B of GSTR – 3. If the tax liability is more, then the same has to be paid/discharged in case of excess credit, the same will be updated in the electronic credit ledger
Author: Microvista-Team
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