No, there is no concept of invoice matching in GSTR-3B, as it is a summary return. Invoice matching is included in returns like GSTR-1 and GSTR-2. With the newly implemented RET-1 in the GST system, there will be an auto-populated section for the outward supplies reported by the assessee in GSTR-1. Moreover, even though there is no invoice matching in GSTR-3B, the assessee must ensure the accuracy of the details reported to avoid discrepancies in GST compliance.