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Table 3.1(a): Outward taxable supplies reconciles with GSTR-1 aggregate — no unexplained variance
Section 37 & 39 CGST Act
Table 3.1(b): Zero-rated supplies (exports + SEZ) matches GSTR-1 export totals
Section 16 IGST Act
Table 3.1(c): Nil/exempt supplies correctly classified and not inflated
Section 2(47) & 2(78) CGST Act
Table 3.1(d): RCM inward supplies declared — GTA, legal, director, security, import of services
Notification 13/2017-CT(R)
RCM liability in Table 3.1(d) paid EXCLUSIVELY from cash ledger — ITC cannot be used for RCM payment
Section 49(4) CGST Act
Table 3.1(e): Inward supplies from composition dealer, exempt and nil-rated declared
Section 10 CGST Act