Is recovery proceeding justified for differences in outward supply in GSTR-1 vs. GSTR 3B

Finance Minister  Nirmala Sitharaman , in Union Budget 2021-22, proposed changes vide the Finance Bill, 2021, that amends the Central Goods and Services  Tax  Act, 2017 with respect to recovery of self- assessed tax, which is now notified vide Notification No. 39/2021–Central Tax dated December 21, 2021, by insertion of Explanation to Section 75(12) of the  CGST Act  with…