Before filing GSTR-1
Download marketplace GST reports, tax invoice details, sales returns, and credit-note information for the return period. Reconcile delivered sales, cancellations, customer returns, RTO, and exchange documents before entering portal values.
For B2C supplies, split local supplies into CGST and SGST and interstate supplies into IGST using the seller's GST registration state, not a hard-coded state.
Check HSN, documents, and ECO totals
HSN summary should reconcile with the same net outward-supply population used in the return. Document series and cancelled documents need source invoice records. Supplies through ecommerce operators may require separate reporting depending on the applicable table and section.
Generate the GSTR-1 summary and compare taxable value and tax totals with the marketplace reconciliation before filing.
Reconcile GSTR-2B ITC
Download GSTR-2B in PDF or Excel. Match supplier GSTIN, invoice number, date, taxable value, and tax with purchase invoices. Claim only eligible business ITC supported by valid documents and applicable conditions.
Keep invoices even though they are not normally scanned and uploaded with GSTR-3B. They support the claim during reconciliation or future verification.
Review and file GSTR-3B
Confirm Table 3.1 outward tax against filed GSTR-1, Table 3.2 interstate B2C values, Table 4 eligible ITC and reversals, and Table 5 exempt, nil-rated, and non-GST inward supplies where applicable.
Preview the draft, proceed to payment, review system-proposed ITC utilization, post the credit to the ledger, and file with EVC or DSC. Download the filed return and acknowledgement for records.