Of late, Officers are issuing demand notice based on the GSTR1 vs GSTR3B comparison. Making a comparison is fine, but they are comparing for the wrong periods.
E.g., Dept makes a comparison for the period Sep 2019 to March 2020 for a quarterly GSTR1 filer. The issue is that there is an obvious difference in the September month alone as the value displayed for GSTR1 is the sum of three months while 3B is for that month alone. Sometimes it makes me wonder if the department really knows how to correctly put data.
If the department issues the demand notice, how do I reject it?