GSTR-1 vs GSTR-3B Reconciliation Format — Working Paper
GSTR-1 vs GSTR-3B — Outward Liability Reconciliation
Registered person: {{entity_name}} | GSTIN: {{entity_gstin}} | Financial Year: {{financial_year}}
1. Objective and Basis
This working paper reconciles the outward supplies and tax liability declared in FORM GSTR-1 with the liability discharged through FORM GSTR-3B for each tax period of FY {{financial_year}}. Every variance is assigned a reason code from the legend in Section 3 and carried to the summary in Section 4. Persistent unexplained variances between GSTR-1 and GSTR-3B are the most common trigger for scrutiny notices in FORM ASMT-10 and intimations in FORM DRC-01B, and this reconciliation is the base record for GSTR-9 (Tables 4 and 9) and the GSTR-9C reconciliation statement.
2. Month-wise Reconciliation
| Month | Taxable value — GSTR-1 (₹) | Tax — GSTR-1 (₹) | Taxable value — GSTR-3B (₹) | Tax — GSTR-3B (₹) | Variance in tax (₹) | Reason code |
|---|
| April | | | | | | |
| May | | | | | | |
| June | | | | | | |
| July | | | | | | |
| August | | | | | | |
| September | | | | | | |
| October | | | | | | |
| November | | | | | | |
| December | | | | | | |
| January | | | | | | |
| February | | | | | | |
| March | | | | | | |
| Total | | | | | | |
- Working note: pick up GSTR-1 figures from Tables 4 to 11 (net of amendments and credit / debit notes) and GSTR-3B figures from Table 3.1(a), (b) and (d). Reconcile IGST, CGST, SGST and cess separately where the variance is rate-mix driven.
- Working note: where the annual totals agree but individual months do not, the variances are timing differences — still code and document each month, because scrutiny under section 61 is run period-wise.
3. Reason Code Legend
- T — Timing difference: supply reported in GSTR-1 of one period but tax paid through GSTR-3B of a later period (or vice versa); self-corrects across periods.
- A — Amendment: amendment of an earlier period's invoice in Tables 9A / 9C of GSTR-1, with the corresponding 3B adjustment made in a different month.
- CN — Credit / debit note: note reported in GSTR-1 Table 9B with the net effect adjusted in GSTR-3B of the same or a subsequent period.
- RCM — Reverse charge: inward supplies liable to reverse charge appear in GSTR-3B Table 3.1(d) but have no counterpart in the recipient's GSTR-1; exclude from the outward comparison.
- ADV — Advances: tax paid on advances received (services) in GSTR-3B before the invoice is raised in GSTR-1, and the later adjustment on invoicing.
- E — Data-entry / clerical error: wrong figure keyed in either return; quantify and note the period of correction.
- O — Other: any residual cause — describe it in full in the summary; an uncoded variance is an unexplained variance.
4. Summary of Variances and Disposition
| Reason code | Amount (₹) | Period(s) affected | Corrective action taken / proposed |
|---|
| T — Timing | | | |
| A — Amendment | | | |
| CN — Credit / debit note | | | |
| RCM — Reverse charge | | | |
| ADV — Advances | | | |
| E — Error | | | |
| O — Other | | | |
| Net unreconciled variance | | | |
Where the reconciliation shows a net short payment of tax, the shortfall together with interest under section 50 should be discharged through FORM DRC-03 (voluntary payment) before it surfaces in scrutiny. Where GSTR-1 exceeds GSTR-3B for a period, note whether an intimation in FORM DRC-01B was received and how it was answered.
5. Conclusion
Based on the reconciliation above, the outward tax liability for FY {{financial_year}} as declared in GSTR-1 stands reconciled with the liability discharged through GSTR-3B, subject to the coded variances summarised in Section 4 and the corrective actions noted against each.
| Name | Signature | Date |
|---|
| Prepared by | {{prepared_by}} | | 31 July 2026 |
| Reviewed by | {{reviewed_by}} | | |
