Standard Operating Procedure · Pan-India GST Compliance Desk
Steps for businesses, manufacturers, e-commerce sellers, and exporters to match GSTR-2B before GSTR-3B and file GSTR-1 and GSTR-3B. A notice is answered from the working papers if one arrives.
Online GST Return Filing SOP: Extract the sales and purchase books. Download GSTR-2B when it is available and exclude credit blocked under Section 17(5). File GSTR-1 and GSTR-3B by the due date for that period — see the GSTR date rows and tax calendar 2026. Use the Coimbatore filing desk for walk-in review. Future Tax prepares the return from Coimbatore. Call +91 94454 38387.
GSTR-2B match → GSTR-1 → GSTR-3B — due date portal-ல் confirm. GST தாக்கல் தமிழ் · GST calculator · GSTR-2B mismatch
Start from the sales and purchase records for the period.
Extract all sales invoices generated between the 1st and the last day of the tax period. Categorize transactions into:
Compile all raw material purchases, capital goods, and operational expenses (rent, legal fees, courier, telecom). Ensure invoices display your exact 15-digit GSTIN and correct Place of Supply.
Reconcile generated E-Way Bills with active sales invoices. If turnover is above the e-invoice threshold in force, verify that B2B and export invoices have an Invoice Reference Number (IRN) and QR code. The limit is explained on the e-invoicing threshold page.
Section 16(2)(aa) requires the supplier's details to be in GSTR-2B before that credit is taken.
Log in to gst.gov.in → Return Dashboard → Select Tax Period → Auto-Drafted ITC Statement GSTR-2B. Download both Excel and JSON formats.
Compare invoices on 4 core data points: Supplier GSTIN, Invoice Number, Invoice Date, and Taxable Value + Tax Amount.
Exclude credit blocked under Section 17(5) from Table 4(B) of GSTR-3B:
If a supplier reported the invoice in GSTR-1 but has not filed GSTR-3B, Rule 37A can require a reversal. Confirm the September and November dates for that year on the portal. Interest can still apply.
GSTR-1 reports outward supplies for the tax period. For many monthly filers the due date is the 11th. Quarterly filers and notified extensions use another date. Confirm it on the GST portal.
| GSTR-1 Table | Description & Data Requirements | Compliance Rules |
|---|---|---|
| Table 4 (B2B) | Supplies to registered persons (GSTIN, Invoice No, Value, Rate, POS). | Mandatory invoice-level entry for all B2B transactions. |
| Table 5 (B2C Large) | Inter-state supplies to unregistered persons exceeding ₹2,50,000. | Invoice-level entry with Place of Supply (POS) state code. |
| Table 6 (Exports) | Zero-rated supplies (Export with LUT / with IGST / SEZ supplies). | Requires Port Code, Shipping Bill No, and Date for refund processing. |
| Table 7 (B2C Others) | Intra-state retail sales and small inter-state sales ≤ ₹2,50,000. | Consolidated state-wise and tax-rate-wise summary. |
| Table 8 (Nil / Exempt) | Nil-rated, exempted, and non-GST outward supplies. | Aggregated turnover reporting without tax values. |
| Table 9B (Credit / Debit Notes) | Registered credit notes (CDNR) and unregistered large notes (CDNUR). | Linked to original invoice number and date. |
| Table 12 (HSN Summary) | HSN/SAC summary of goods and services supplied. | The HSN digit length follows the turnover notification in force. Future Tax confirms it before the summary is filed. |
| Table 13 (Document Summary) | Serial number count of invoices, debit notes, receipt vouchers issued/cancelled. | Audit check for missing document series continuity. |
Click Generate Summary → Preview Draft GSTR-1 → File Statement with DSC or EVC. Check that the ARN is generated before the due date for that period.
GSTR-3B is the summary return for the period. For many monthly filers the due date is the 20th. Quarterly filers and notified extensions use another date. Confirm it on the GST portal.
Log in → Return Dashboard → Monthly Return GSTR-3B → Prepare Online. Table 3.1 may bring in outward supplies from the filed GSTR-1, and Table 4 may bring in GSTR-2B. Check both before you file, including reverse charge in Table 3.1(d).
The GST portal applies the statutory credit utilization sequence:
If credit is insufficient to offset the total liability, click Create Challan (Form GST PMT-06). Pay the net cash tax liability via Net Banking, Over-the-Counter (OTC), or NEFT/RTGS. After the payment is credited to the Electronic Cash Ledger, use it against that period's liability.
Click Make Payment / Post Credit to Ledger → Check the authorization declaration → Click File GSTR-3B with DSC / EVC. Download the acknowledgement after the portal accepts the return.
Archive the month's filed GSTR-1 JSON/PDF, GSTR-3B PDF, GSTR-2B Excel report, and final bank payment challan in a dedicated folder. Maintain a cumulative year-to-date reconciliation sheet.
The portal can issue Form DRC-01B for a GSTR-1 and GSTR-3B difference, or Form DRC-01C for a GSTR-2B and GSTR-3B difference, when the difference crosses the limit in the notification. A reply is due within 7 days. Future Tax prepares the reply from the invoices.
Credit notes and other corrections are generally allowed up to 30 November following the financial year. Confirm that window before GSTR-9. A late change can be rejected. The window is on the credit-note page. The calendar row is explained on the GSTR-9 page.
WhatsApp: This month GSTR GST notice reply
Future Tax matches GSTR-2B before GSTR-3B and prepares a reply if a notice arrives. A late return can still attract a late fee.
For many monthly filers, GSTR-1 is the 11th and GSTR-3B the 20th. Quarterly filers and notified extensions use another date. Confirm the period on the GST portal before you file. The calendar rows are on the dates page.
GSTR-2B is usually available around the 14th. It is not a return you file. That date is on the statement page. Confirm it on the GST portal for that period. Section 16(2)(aa) requires the supplier's details to be in GSTR-2B before that credit is taken.
Section 47 charges a late fee after the due date. The daily rate and the maximum are in the notification for that return, and they differ for a nil return and by turnover. Unpaid tax also draws interest under Section 50. Confirm the amount on the GST portal before you file. A quiet month is explained on the nil return page.
Section 17(5) blocks ITC on specific purchases regardless of business use: motor vehicles for passenger transport (unless used for driving school or further supply), food and beverages, outdoor catering, health insurance, membership of clubs, and goods lost, stolen, destroyed, or given as free gifts.
Yes, when aggregate turnover is within the QRMP limit in the notification for that year. Those taxpayers file GSTR-1 and GSTR-3B quarterly and pay estimated tax for the first two months on challan PMT-06. Future Tax confirms the limit before you opt in.
Future Tax matches GSTR-2B, prepares GSTR-1 and GSTR-3B, and prepares a reply if a notice arrives. Call or WhatsApp +91 94454 38387.
Yes. Future Tax prepares GSTR-1 and GSTR-3B from Coimbatore and checks GSTR-2B before the return is filed.
For many monthly filers, GSTR-1 is the 11th and GSTR-3B the 20th. Quarterly filers and notified extensions use another date. Confirm the period on the GST portal before you file. See monthly GSTR dates and QRMP.
If Form DRC-01B or DRC-01C arrives, we prepare a reply from the invoices. The reply window on the notice still applies. Steps on the DRC-01B page.
GSTR-1 and GSTR-3B dates sit on the calendar rows. ITC checks start from GSTR-2B.
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