The CBIC issued instructions in relation to the recovery procedure to be followed where the tax payable in respect of details of outward supplies furnished by the registered person in GSTR-1, has not been paid through GSTR-3B return, either wholly or partly, or any amount of interest payable on such tax remains unpaid.

In case of genuine reason for difference between the details of outward supplies declared in GSTR-1 and those declared in GSTR-3B, such errors or omissions can be rectified by the said person in a subsequent GSTR-1 / GSTR-3B.