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1Scan for outdated or missing drivers - takes under a minute2Repair Windows errors before they cause bigger problems3Fix the driver behind crashes, sound loss and screen glitchesThis guide covers India’s GST system, specifically GSTR-1, GSTR-3B, GSTN, GSTR-2B and the Indian GST Portal. Procedures, return names, due dates and eligibility differ in other countries. For an Indian taxpayer, the reliable sequence is: establish the correct filing period and frequency, close the sales register against source invoices, review any e-invoice data imported into GSTR-1, generate and check the current-period summary, file GSTR-1, reconcile purchases with GSTR-2B for input-tax-credit decisions, and then file the related return using the portal instructions for that taxpayer.
What you are filing, and what must be reconciled
GSTR-1 is the statement of outward supplies. It reports sales and related adjustments, with the applicable tables depending on the transaction. Typical data includes invoice-level supplies to registered recipients, specified interstate B2C supplies, exports, deemed exports, credit and debit notes, amendments, advances and adjustments, and HSN/SAC summaries. It is not a replacement for your sales register: the return should be the result of checking your accounting records and source documents.
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Sales reconciliation asks whether every reportable outward transaction in the books is represented correctly in the return. A separate purchase reconciliation compares the purchase register with GSTR-2B before you determine input tax credit (ITC). GSTR-2B is an important data source, but it does not by itself establish that a credit is legally eligible. You still need the applicable statutory checks, including business use, receipt of the supply, tax-invoice conditions, blocked-credit rules and required reversals.
- GSTR-1: detailed outward-supply statement.
- GSTR-3B: the summary return in which the taxpayer reports liability and, where allowed, claims eligible ITC.
- GSTR-2B: a GSTN-generated statement used to compare supplier-reported documents with the purchase register.
Step 1: Confirm the taxpayer profile and tax period
Open the current return dashboard on the GST Portal and verify the registration type, financial year, tax period and filing frequency before importing or entering data. The portal’s FAQ describes normal and casual registered taxpayers making outward supplies as GSTR-1 filers and states that a nil GSTR-1 is required when there is no business activity. “No sales” does not automatically mean “no filing.”
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Monthly or quarterly filing
Quarterly filing is conditional; do not assume every registration can opt for it. The GST Portal FAQ states a preceding-financial-year turnover limit of up to ₹5 crore, or expected turnover up to ₹5 crore for a taxpayer registered during the current year, subject to the rules and the taxpayer’s facts. A taxpayer that has opted for the applicable quarterly scheme files both GSTR-1 and GSTR-3B quarterly. Confirm the current eligibility conditions in the portal before relying on that threshold.
| Profile check | Why it matters | What to record |
|---|---|---|
| Registration type | Different categories have different return obligations or restrictions. | Normal, casual or another applicable category shown for the GSTIN. |
| Turnover and scheme status | Determines whether a quarterly option is available under current rules. | Prior-year turnover, current-year expected turnover if newly registered, and selected frequency. |
| Financial year and tax period | Prevents posting transactions into the wrong return. | Exact month or quarter displayed by the portal. |
| Business activity | A nil period may still require a nil return. | Whether any outward supply, amendment, note or other reportable activity occurred. |
Standard descriptions on the GST Portal identify the 11th day of the succeeding month for monthly GSTR-1 filers and the 13th day after the quarter for quarterly filers, subject to government extensions. Treat those as general descriptions, not a calendar for every period: check the current tax-period notification and the portal dashboard before filing.
Step 2: Close the sales records before opening GSTR-1
Reconciliation is faster when the books are closed for the period first. Freeze a dated copy of the sales register and collect the documents that explain every amount in it.
- Tax invoices and bills of supply issued during the period.
- Credit notes, debit notes and any amendments to earlier documents.
- Export and deemed-export documentation, including the details needed for the relevant return table.
- Advance receipts and later adjustments against those advances.
- Exempt, nil-rated and non-GST supplies.
- E-commerce supplies, where applicable.
- Records supporting HSN or SAC classification and the tax-rate decision.
Separate transactions by their GST treatment before entering totals. A single spreadsheet total is not enough when registered-recipient supplies, specified interstate B2C supplies, exports, notes and exempt transactions belong in different tables.
Step 3: Reconcile each sale to its source invoice
Use the invoice and accounting entry as the source of truth, then test the fields that drive return classification and tax calculation. The GST Portal specifically advises validating the recipient’s GSTIN status on the invoice date; an incorrect or inactive-at-that-date GSTIN can cause validation or reporting problems.
| Check | How to perform it | Typical exception |
|---|---|---|
| Document identity | Match invoice number, document type and invoice date between the sales register, invoice image or accounting record, and the return data. | Duplicate number, changed numbering series or a credit note entered as an invoice. |
| GSTINs | For a registered-recipient transaction, compare supplier and recipient GSTINs and verify recipient GSTIN status on the invoice date. | Transposed digit, wrong state code or customer registration changed after the sale. |
| Values | Recalculate taxable value, tax rate and tax amount from the source invoice; check rounding policy against the accounting system. | Tax amount differs because of a rate, rounding or line-item error. |
| Place of supply | Check the place-of-supply treatment and whether the transaction is intra-state, inter-state, export or another special category. | IGST used where CGST/SGST applies, or the reverse. |
| Classification | Confirm the transaction belongs in the correct GSTR-1 table and that HSN/SAC details support the summary. | Export, B2C, exempt or note transaction placed in a general B2B bucket. |
| Adjustments | Link each credit or debit note and amendment to the original document and period where the portal requires it. | Note posted twice or amendment changes the wrong period’s value. |
Maintain an exception list rather than silently overwriting differences. For every exception, record the invoice number, amount, reason, owner, correction made and date resolved. That list becomes evidence for review and makes later amendments explainable.
Step 4: Use e-invoice data as an input, not an automatic filing
The National Informatics Centre states that invoice information is transferred from the e-invoice portal to both the GST portal and the e-way bill portal in real time. GST Portal guidance says e-invoice details populate specified GSTR-1 tables and can be downloaded as an Excel file. The transfer reduces re-keying, but it does not remove the need to compare imported records with the books.
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- Download or view the e-invoice data available for the selected return period.
- Compare the imported invoice number, date, recipient GSTIN, taxable value, tax amounts and document type with the sales register.
- Investigate invoices present in the register but absent from the import, and imports that have no matching accounting entry.
- Search for duplicates, cancelled documents, amended documents and transactions assigned to the wrong period or table.
- Correct the underlying record or the return entry through the permitted process, then rerun the comparison before generating the summary.
The GSTR-1 manual describes a two-day period for e-invoice details to reach GSTR-1. Treat that as portal guidance that may change; allow time for the data to arrive and verify the current period’s screen rather than assuming an immediate match.
Step 5: Choose a practical GSTR-1 preparation method
The GST Portal describes three preparation routes: direct online entry, the GST Returns Offline Tool, and third-party ASP applications accessed through GSPs. The best choice depends on volume and control requirements, not on a promise that one route is universally faster.
| Method | Best fit | Strengths | Risks and controls |
|---|---|---|---|
| Online portal entry | Small transaction counts or occasional corrections. | Nothing to install; current portal validations are visible during entry. | Manual keying can be slow and error-prone. Use a preparer-reviewer check and save exported working papers. |
| GST Returns Offline Tool | Businesses with many invoices that can prepare structured files locally. | Bulk preparation, local review and import/export of records before submission. | File-format or version errors can block upload. Keep the tool version, source file and validation output with the period records. |
| ASP application through a GSP | Recurring high volume, multiple users or integration with accounting systems. | Import workflows, validation, user permissions and an audit trail may reduce repetitive work. | Cost, support quality, data retention and access controls vary. Confirm export capability and how amendments and rejected records are preserved. |
| GSTN Matching Offline Tool for GSTR-2B | Purchase-register matching for ITC review. | Downloads GSTR-2B JSON and lets the user view supplier/document details and match them to the purchase register. | It supports matching; it does not replace eligibility analysis, reversal calculations or supplier follow-up. |
Whichever route you select, require six controls: transaction-volume fit, import/export and invoice validation, an amendment trail, clear missing/duplicate/mismatch reporting, role-based access and retention, and a documented cost-and-support decision.
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Step 6: Prepare and review GSTR-1 on the current portal screen
Labels and tables can change by return period. Use the current tax-period screen and the filing manual rather than an old screenshot or saved checklist that assumes the interface is unchanged.
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- Sign in to the GST Portal, open the returns dashboard, select the correct GSTIN, financial year and tax period, and open GSTR-1.
- Add or import the applicable outward-supply records: registered-recipient invoices, specified B2C supplies, exports, deemed exports, notes, amendments, advances and other relevant categories.
- Run the portal’s validation and resolve rejected or incomplete records. Compare the accepted population with the closed sales register and the e-invoice download.
- Enter or import the HSN/SAC summary and verify that its taxable values and tax amounts agree with the detailed records.
- Generate the GSTR-1 summary. The portal manual describes generating the summary, proceeding to the filing summary and reviewing the displayed values before filing.
- Have a second person or a separate review pass check totals by tax type, transaction category, notes, amendments, exports, exempt or nil-rated supplies and unusual changes from the prior period.
- File only after the summary, exception list and supporting documents agree. Save the acknowledgement and the final working files with the accounting records.
Pay particular attention to the point of no easy return: portal guidance warns that values cannot be edited or deleted through the same pre-filing process once the statement is filed. A correction after filing may require the amendment mechanism available in a later period, so the pre-filing review is the place to catch mistakes.
May 2025 HSN-summary change
The GSTR-1 manual states that, from May 2025 return periods, the HSN summary is divided into separate B2B and B2C tabs. When filing one of those periods, confirm that both applicable tabs are populated and that their totals reconcile to the detailed tables; do not carry forward an older single-tab procedure without checking the current interface.
Step 7: Reconcile purchases with GSTR-2B before deciding ITC
Sales filing and purchase matching are related controls but different exercises. Download the GSTR-2B data for the relevant period and compare it with the purchase register and supplier invoices.
- Export the purchase register for the same tax period and obtain the GSTR-2B JSON or the portal view for that period.
- Match on supplier GSTIN, document number, document date, taxable value and tax amount. Add your internal purchase order or ledger reference to make investigation easier.
- Classify each line as matched, present in books but missing from GSTR-2B, present in GSTR-2B but missing from books, duplicated, or mismatched.
- For missing or mismatched supplier documents, inspect the invoice and contact the supplier about corrections or filing. Record the communication and the period in which a correction is expected.
- Check statutory ITC conditions independently. A document appearing in GSTR-2B is not a blanket approval for credit.
- Prevent duplicate claims when an invoice appears in more than one extract or is carried forward internally.
- Calculate and record any credit reversal required by law, and separately identify reverse-charge transactions for which tax must be paid.
- Approve the final eligible amount for the related return, retaining the matching output and reviewer sign-off.
| Matching result | Action before ITC decision |
|---|---|
| Matched | Confirm eligibility conditions, period treatment and absence of a previous claim. |
| In purchase register, absent from GSTR-2B | Hold or otherwise treat according to current law and policy; investigate supplier reporting and retain the follow-up record. |
| In GSTR-2B, absent from purchase register | Check whether the document belongs to the business, was booked in another period or is a duplicate or erroneous supplier filing. |
| Value, GSTIN or document mismatch | Compare the invoice and supplier data, request correction where needed and document the resolution. |
| Duplicate | Claim no more than the eligible amount once; remove the duplicate from the approved list. |
| Reverse charge | Identify the liability and pay reverse-charge tax as required; do not treat a matching document as ordinary forward-charge ITC. |
| Reversal required | Calculate, post and track the reversal under the applicable rule, with a later re-credit only when legally permitted. |
GSTN’s Matching Offline Tool is designed for this comparison: it downloads GSTR-2B JSON and displays supplier and document details for matching against the purchase register. Use it as a control and investigation aid, not as a substitute for the legal ITC review.
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After GSTR-1 and the purchase reconciliation are approved, open the current return dashboard for the taxpayer’s filing frequency and complete the related return, including the liability and only the ITC supported by the reconciliation and statutory checks. The exact screens and due dates can change, so follow the period-specific portal instructions.
Retain a complete period file containing:
- Sales register, purchase register and locked source exports.
- Invoices, notes, export or deemed-export records, advance records and amendment support.
- E-invoice download, GSTR-1 import files, validation results and final summary.
- GSTR-2B download, matching output, supplier follow-up and ITC approval or reversal calculations.
- Filed return acknowledgements, payment evidence where applicable and the exception log.
- The user, date and version of any offline tool or integrated application used.
Use access controls that separate preparation, review and filing where the business has more than one operator. Keep read-only copies of final submissions so a later amendment does not erase what was originally filed.
Common failure modes and how to recover
“The portal says the GSTIN is invalid”
Recheck each digit, state code and the recipient’s status on the invoice date. Correct the source record and re-import or edit the draft record. Do not replace the customer with a different GSTIN merely to pass validation.
“E-invoice data is missing”
Confirm the invoice was generated for the selected period, allow for the portal’s stated two-day transfer guidance, and compare the e-invoice download with the sales register. Investigate cancellation, amendment, wrong-period selection or a failed generation before entering a manual duplicate.
“The GSTR-1 total does not equal the sales register”
Group the difference by table, tax type, document series and date. Check notes, advances, exports, exempt supplies, B2C classification, rounding and amendments. Resolve every difference in the exception log before generating a new summary.
“GSTR-2B does not match the purchase register”
Separate timing differences from genuine errors. Verify supplier GSTIN, document number and date, taxable value and tax amount; then request supplier action where appropriate. Keep unmatched amounts out of the approved ITC calculation unless the applicable law and your evidence support the claim.
“A mistake was found after filing”
Because filed values cannot be edited or deleted through the same pre-filing process, preserve the filed acknowledgement and identify the correction route available for the relevant period. Record the original value, corrected value, reason and period of amendment, and update the next-period reconciliation so the adjustment is not missed or claimed twice.
“There was no business activity”
Check the filing obligation for the registration and period. The GST Portal FAQ states that GSTR-1 should be filed as a nil return when there is no business activity, so do not skip the return without confirming the current requirement.
A repeatable close checklist
- Correct GSTIN, registration type, financial year, month or quarter and filing frequency selected.
- Nil status assessed; required nil return identified.
- Sales register locked and tied to invoices, notes, exports, advances and exempt or non-GST supplies.
- Recipient GSTIN status, document identity, values, tax rates, place of supply and classification checked.
- E-invoice import reviewed for omissions, duplicates, cancellations and wrong-period records.
- Applicable GSTR-1 tables and HSN/SAC summary completed; May 2025 onward periods checked for B2B and B2C HSN tabs.
- Current-period summary generated, reviewed and approved before filing.
- Purchase register matched to GSTR-2B; duplicate claims prevented; reversals and reverse-charge tax identified.
- Related return filed using current portal instructions and acknowledgements saved.
- Source records, matching files, exceptions, approvals and amendments retained together.
What to verify every filing period
Return tables, quarterly eligibility, portal labels, e-invoice timing and due dates are changeable. Before submitting, verify the current official GST Portal instructions and any applicable government notification for the selected period. The general dates described by the portal—11th of the succeeding month for monthly filers and 13th after the quarter for quarterly filers—remain subject to extensions and period-specific directions. This workflow is operational guidance, not individualized tax advice; a tax professional should assess unusual transactions, eligibility disputes and complex ITC positions.
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