Section 61(6) in Rajasthan Goods and Services Tax Rules, 2017
(6)Where a return in From GSTR-3B has been furnished after the due date for furnishing of details in From GSTR-2-(a)Part A of the return in Form GSTR-3 shall be electronically generated on the basis of information furnished through Form GSTR-1, Form GSTR-2 and based on other liabilities of preceding tax period and Part-B of the said return shall be electronically generated on the basis of the return in Form GSTR-3B furnished in respect of the tax period;(b)the registered person shall modify Part B of the return in Form GSTR-3 based on the discrepancies, if any, between the return in Form GSTR-3B and the return in Form GSTR-3 and discharge his tax and other liabilities, if any;(c)where the amount of input tax credit in Form GSTR-3 exceeds the amount of input tax credit in Form-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.]
