What is Mismatch under GST and How to arrive at Mismatches?

Mismatch in context of GST refers to the amount of disparity disclosed in GSTR 3B with the details given in GSTR 2B along with GSTR 2A. GSTR 3B is the consolidated form of monthly returns that contains details of total inward supply, outward supply, input tax availed, tax paid, and tax collected made by a registered person during a year.

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