How Comparing GSTR-3B and GSTR-1 Avoids Tax Issues?

Ensuring accurate filing of annual returns and avoiding issues with tax authorities necessitates the comparison of GSTR-3B and GSTR-1 to identify any discrepancies. GSTR-3B , due by the 20th of each month or the 22nd/24th of the following quarter, is a monthly summary return that outlines supplies made, GST payable, input tax credit, reverse charge purchases, and total tax payment for the month.