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GSTN plans to send statement of liability shown in sales return via email

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

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GSTR-3B is the summary return based on which tax is paid by the seller.

2 min read Last Updated : Jul 23 2020 | 7:38 PM IST

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

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