 "GST, tax invoice")
GST Network is working on a system to provide statement of liability shown in supply return GSTR-1 through emails to taxpayers, its CEO Prakash Kumar said on Thursday.
The liability in GSTR-1 should match that shown in GSTR-3B to avoid any mismatch and wrong payment of taxes.
While GSTR-1 is filed by sellers and contains invoice-wise and category-wise details of all outward supplies. This has to be filed by 11th of the succeeding month.
GSTR-3B is the summary return based on which tax is paid by the seller. It contains category-wise summary of both inward and outward supplies and tax
