GST return filing, from the books you already keep

GSTR-1, GSTR-3B and GSTR-9

Returns are assembled from the sales and purchase registers, laid out the way the portal expects, and validated before anything is submitted. Where a return would be rejected, you are told which invoice caused it and why.

Table 12 HSN summary is split between B2B and B2C rather than filed flat, because the portal rejects the file otherwise — the sort of detail that costs an afternoon when a tool gets it wrong.

• GSTR-1 with B2B, B2C, credit/debit notes, exports and HSN summary
• GSTR-3B built from the same books, not re-keyed
• GSTR-9 annual return
• Validation blocks a filing that would fail, and duplicate filings are refused

Reconciliation before filing, not after a notice

Input tax credit is the part that costs money when it goes wrong. GSTR-2B is pulled and matched against your purchase register line by line, so credit a supplier has not reported shows up before you claim it.

Your filed GSTR-1 is also compared back against your books, which catches the sale that was invoiced but never made it into a return.

• GSTR-2B vs purchase register — matched, missing, and mismatched amounts
• GSTR-1 vs books, per period
• A firm-wide view across every client for a CA practice

Common questions

Read next