• The GSTR 1 cannot be filed, if the previous period GSTR 3B is not filed.
• The Tax Liability declared in GSTR 1 should be paid in GSTR 3B.
• The GST officer need not issue show cause notice for recovery of the tax. Such amount can be collected directly by attaching the bank account, if required.
• If GSTR 3B of previous period is not filed, the GSTR 1 cannot be filed.
• The extra tax liability collected from the buyer or service recipient must be paid without any choice irrespective of whether it is payable or not. Also, if the supplier has mentioned the wrong date, GSTIN or mention as B2C, the respective Input Tax Credit (ITC) can’t be claimed and must pay cash while filing GSTR 3B.
• If incorrect data entry in GSTR 1, then a letter must be written to the Department informing the same to them to ensure that no action is taken. The same should be amended in the next GSTR 1.

Hence, the only option is to streamline the system of maintaining of Accounts and filing of GSTR returns perfectly. Proper care should be taken to ensure that correct accounting entries are done in the accounting system. There should be a proper review mechanism for cross checking the information. The GSTR return should be flow ideally from the accounting system.