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Taxpayers can compare tax liability declared in final, summary GST returns forms

The GSTN has provided a facility to taxpayers to view and download a report on tax liability as declared in their form GSTR- 1 (final sales return) and as declared and paid in their return filed in form GSTR-3B (summary sales return). The new facility enables the taxpayers to compare these two liabilities in one table for each return period at one place. The GSTN has also provided taxpayers information regarding data of input tax credit (ITC) as claimed in their form GSTR 3B and as reflected in form GSTR 2A, based on the GSRT-1 uploaded by the supplier. 


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