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Enter your GSTR-1 and GSTR-3B totals for any period to instantly spot discrepancies. Catch mismatches before the GST portal flags them — avoid ASMT-10 scrutiny notices and interest on short payment.
Enter totals from your filed GSTR-1 for the period
Enter totals from your filed GSTR-3B for the same period
In 2026, the GST system has become much smarter at detecting discrepancies. The portal now automatically compares your GSTR-1 (detailed sales data) with your GSTR-3B (summary return with tax payment) — and any mismatch above ₹500 can trigger automated alerts.
The most common result of a mismatch is an ASMT-10 scrutiny notice under Section 61. This gives you 30 days to explain the discrepancy. If you cannot explain satisfactorily, the officer can issue a demand order with 18% interest and potential penalties.
The smart approach is to reconcile monthly — before the GST portal catches it. This tool lets you do exactly that in under a minute.
Timing differences
Invoice raised in March but tax paid in April GSTR-3B
Credit/debit notes
Filed in GSTR-1 but forgotten in GSTR-3B adjustment
Amendments
GSTR-1 amendments not reflected in corresponding GSTR-3B
Rounding errors
Different rounding at invoice vs return level
Data entry mistakes
Simple typos — entering ₹50,000 as ₹5,000
Export invoices
Reported in GSTR-1 but zero-rated in GSTR-3B incorrectly
Last updated: May 2026 | Based on CGST Act and GST portal reconciliation rules