Reply to GSTR-1 vs GSTR-3B Mismatch Notice
To,
[The Proper Officer]
[GST Ward / Circle]
Ref: Notice No. [Notice Reference Number] dated [Date]
Subject: Reply to notice on mismatch between Form GSTR-1 and Form GSTR-3B for the period [Tax Period]
Respected Sir/Madam,
We, [Name of Taxpayer], holding GSTIN [GSTIN], are in receipt of the notice highlighting a difference of Rs. [Amount] between the outward supplies declared in Form GSTR-1 and the tax paid in Form GSTR-3B for the period [Tax Period].
We respectfully explain that the difference is on account of [reason, e.g., invoices of one month reported in GSTR-1 of the next month / credit notes / amendments], which is a timing difference and stands squared off in the subsequent period. No short payment of tax has resulted, as demonstrated in the enclosed month-wise reconciliation.
The reconciliation statement along with copies of invoices and returns is enclosed. We request that the explanation be accepted and the matter be closed.
Yours faithfully,
[Name/Authorised Signatory]
[PAN/GSTIN]