Standard Operating Procedure · Pan-India GST Compliance Desk
Complete operational SOP for businesses, manufacturers, e-commerce sellers, and exporters to reconcile GSTR-2B Input Tax Credit, file GSTR-1 & GSTR-3B on time, and avoid scrutiny notices.
Online GST Return Filing SOP: Step 1: Extract sales & purchase books with HSN codes. Step 2: Download GSTR-2B on the 14th & reconcile eligible ITC (exclude Sec 17(5) blocked credit). Step 3: File GSTR-1 outward supply return by 11th. Step 4: Pay net tax liability via PMT-06 challan & submit GSTR-3B by 20th. Step 5: Archive ARN. Future Tax manages monthly GST filing nationwide from Coimbatore HQ. Call +91 94454 38387.
Efficient monthly GST compliance begins immediately after the month-end closing by extracting structured sales and purchase records.
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. For entities exceeding the ₹5 Crore turnover threshold, verify that all B2B and Export invoices possess an active 64-character Invoice Reference Number (IRN) and QR code.
Under Section 16(2)(aa) of the CGST Act, Input Tax Credit can only be claimed if the supplier has filed their return and the invoice is reflected in your auto-drafted GSTR-2B.
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.
Mandatorily exclude blocked tax credits in Table 4(B) of GSTR-3B:
Track suppliers who reported in GSTR-1 but failed to file GSTR-3B by September 30 following the financial year. Reverse corresponding ITC by November 30 to avoid mandatory penal interest.
GSTR-1 details all outward supplies made during the tax period. Monthly filers must submit by the 11th of every month.
| 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. | Mandatory 4-digit HSN (turnover ≤ ₹5 Cr) or 6-digit HSN (turnover > ₹5 Cr). |
| 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. Verify that ARN is successfully generated before midnight on the 11th.
GSTR-3B is the monthly self-assessment summary return where tax liabilities are discharged. Monthly filers must submit by the 20th of every month.
Log in → Return Dashboard → Monthly Return GSTR-3B → Prepare Online. Table 3.1 outward liabilities auto-populate from your filed GSTR-1; Table 4 eligible ITC auto-populates from GSTR-2B. Manually verify and adjust RCM liabilities 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. Cash deposits instantly credit to your Electronic Cash Ledger.
Click Make Payment / Post Credit to Ledger → Check the authorization declaration → Click File GSTR-3B with DSC / EVC. Download the generated acknowledgement PDF with ARN.
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 GST portal’s automated risk engine flags return mismatches exceeding 10% between GSTR-1 vs GSTR-3B (Form DRC-01B) and GSTR-2B vs GSTR-3B (Form DRC-01C). If flagged, submit a detailed reply with invoice backing within 7 days on the portal.
Ensure all monthly amendments (credit notes, rate corrections) are completed within the permissible window (up to November 30 following the financial year) before filing the annual GSTR-9 return.
Stop worrying about GSTR-2B mismatches, late fees, and portal notices. Future Tax provides end-to-end CA-backed monthly filing and audit defence.
GSTR-1 is a monthly/quarterly statement of outward supplies (sales invoices, credit notes, export details) filed by the 11th. GSTR-3B is a monthly summary return where tax liability is offset against eligible GSTR-2B Input Tax Credit (ITC) and net cash tax is paid by the 20th.
GSTR-2B is a static auto-drafted ITC statement generated on the 14th of each month. Under Section 16(2)(aa) of the CGST Act, a taxpayer can only claim Input Tax Credit if the supplier has filed GSTR-1 and the invoice appears in GSTR-2B.
Under Section 47, the late fee for delayed GSTR-1 or GSTR-3B is ₹50 per day (₹25 CGST + ₹25 SGST) for regular returns, capped at ₹500 to ₹10,000 depending on turnover. For Nil returns, the late fee is ₹20 per day (₹10 CGST + ₹10 SGST). Delayed tax payments also incur 18% annual interest under Section 50.
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. Registered taxpayers with aggregate turnover up to ₹5 Crores can opt for the Quarterly Return Monthly Payment (QRMP) scheme. They file GSTR-1 and GSTR-3B quarterly, but pay estimated monthly taxes via challan PMT-06 by the 25th of the first two months.
Future Tax performs complete invoice ingestion, GSTR-2B line-item reconciliation, HSN classification, GSTR-1 filing, cash ledger challan generation, GSTR-3B filing, and GST notice defence. Call or WhatsApp +91 94454 38387.
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