Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
Work out what's compared
Most mismatch notices arise from one of two comparisons: GSTR-1 vs GSTR-3B (your reported sales vs tax paid), or ITC claimed in 3B vs GSTR-2B. The first step is to pin down exactly which figures the notice flags and for which period.
Reconcile and reply
Then build a reconciliation that explains each difference — a timing lag, an amendment, a credit note, a supplier who filed late. File your reply within the stated time (commonly through ASMT-11 for scrutiny, or DRC-06 for a show-cause), attaching the workings and any proof. A genuine difference, well explained, usually closes the matter. Respond within the deadline — silence leads to a demand.
A worked example
Example: a notice says your 3B tax is ₹2 lakh less than your GSTR-1. On checking, ₹2 lakh related to invoices reported in GSTR-1 in March but whose tax was paid in April’s 3B — a pure timing difference. You reply with the month-wise reconciliation showing the tax was paid, and it’s accepted. See replying to a GST notice. Our team can prepare the reconciliation and reply.