GST Return Reconciliation & Filing

Learning Objectives

Is practical ke end tak student:

  • GST return generation aur GST return filing ka difference samjhega.
  • GST portal ke liye return prepare kar payega.
  • GSTR-1 aur GSTR-3B file karne ka process samjhega.
  • TallyPrime se GST return upload karna seekhega.
  • Return data validation karna seekhega.
  • JSON file generate aur upload process samjhega.
  • GST portal errors identify aur resolve kar payega.
  • Filed return ka acknowledgement verify kar payega.
  • Complete GST compliance cycle perform kar payega.

Return Generation vs Return Filing

Accounting software data preparation aur statutory portal submission dono separate stages hain:

  • Return Generation (TallyPrime): Accounting vouchers aur registers se statutory tables (B2B, B2C, ITC, HSN) ko compile karke JSON/Excel file format mein export karna.
  • Return Filing (GST Portal): Prepared JSON file ko gst.gov.in par upload karna, data validate karna, tax liability offset karna, aur DSC/EVC ke through ARN (Application Reference Number) generate karna.

Complete GST Compliance Lifecycle

Purchase/Sales Vouchers → TallyPrime Triangulation → GSTR-1 JSON Export → Portal Upload & Validation → GSTR-1 Submission → GSTR-3B ITC Set-off → Cash Payment → GSTR-3B File → ARN Generated

Company Setup & Pre-Filing Master Verification

Company Setup

  • Company: ABC Traders (Maharashtra) | Registration: Regular | FY: 2026–27

Pre-Filing Verification Checklist:

  • Company Master: Valid 15-digit GSTIN, State code, Legal trade name, aur Return Periodicity verify karein.
  • Party Masters: Customer & Supplier GSTIN registration type (Regular/Composition/Unregistered) aur State confirm karein.
  • Ledger & Stock Setup: Taxability (Taxable/Exempt), HSN/SAC, UQC (e.g., NOS-NUMBERS), aur tax rate configuration check karein.

Practical Data Preparation Walkthrough

Inward / Purchase Entries (For ITC Verification)

  • Purchase 1 (Local): ₹80,000 from Maharashtra Supplier @ 18% → Input CGST = ₹7,200, Input SGST = ₹7,200.
  • Purchase 2 (Interstate): ₹1,50,000 from Gujarat Supplier @ 18% → Input IGST = ₹27,000.

Outward / Sales Entries (For GSTR-1 & GSTR-3B Table 3.1)

  • Sales 1 (Local B2B): ₹1,00,000 to Mumbai Retail Pvt Ltd @ 18% → Output CGST = ₹9,000, Output SGST = ₹9,000.
  • Sales 2 (Interstate B2B): ₹2,00,000 to Gujarat Electronics Pvt Ltd @ 18% → Output IGST = ₹36,000.

Net Tax Liability Calculation for GSTR-3B:

Tax Head Output Liability (₹) Available ITC (₹) Net Balance Payable (₹)
CGST 9,000 7,200 1,800
SGST 9,000 7,200 1,800
IGST 36,000 27,000 9,000
Total 54,000 41,400 12,600

GSTR-1 Export, Portal Upload & Submission

Step A: Export JSON from TallyPrime

  1. Go to Gateway of Tally → Display More Reports → GST Reports → GSTR-1.
  2. Verify that Uncertain Transactions (Corrections Needed) is 0.
  3. Press Alt + E (Export) → Select GST Returns → File Format: JSON → Save file (e.g., GSTR1_ABC_TRADERS.json).

Step B: Upload & File on GST Portal

  1. Login to gst.gov.in → Navigate to Returns Dashboard → Select Financial Year & Return Period.
  2. Under GSTR-1, click Prepare Offline → Upload JSON file.
  3. Wait for portal validation status to show Processed.
  4. Click Generate Summary → Review Table totals (B2B, B2C, HSN) → Click Submit.
  5. File with EVC (OTP) or DSC (Digital Signature Certificate) to receive the ARN.

GSTR-3B Tax Offset & Filing Workflow

Step A: Tax Liability Offset & Payment

  1. Open GSTR-3B on the GST Portal.
  2. Auto-populated outward liabilities (from GSTR-1) aur auto-drafted ITC (from GSTR-2B) verify karein.
  3. Click Proceed to Payment → If cash balance is insufficient, generate Challan (PMT-06) for ₹12,600 and deposit funds via Net Banking.
  4. Click Make Payment / Set Off Liability.

Step B: Final GSTR-3B Filing

  1. Check declaration box → Select Authorized Signatory.
  2. Click File GSTR-3B with EVC / DSC.
  3. Save filing acknowledgement receipt containing the ARN.

Common Portal Upload Errors & Solutions

  • Error: Invalid GSTIN Format / Checksum: Customer ledger mein GSTIN re-check karein aur voucher re-save karke fresh JSON export karein.
  • Error: Duplicate Invoice Number: Check if an invoice with the same number was already uploaded in a previous batcEnsure unique invoice numbering.
  • Error: Tax Amount Mismatch: Tally mein Tax Analysis screen (Ctrl + O) check karke round-off issues fix karein.

Complete Practice Sets

Practice Set — Level 1 (Monthly Filing Cycle)

Date Transaction Type Party Taxable Value (₹) GST Rate
01-Apr Sales (F8) Mumbai Retail 1,50,000 18% (Local)
02-Apr Purchase (F9) Maharashtra Supplier 1,00,000 18% (Local)
05-Apr Sales (F8) Pune Traders 2,00,000 18% (Local)
08-Apr Purchase (F9) Gujarat Supplier 2,00,000 18% (Interstate)
01-Apr Sales (F8) Gujarat Electronics 3,00,000 18% (Interstate)

Level 1 Task:

  1. Record all 5 transactions in TallyPrime.
  2. Reconcile GSTR-1 and GSTR-3B reports.
  3. Export GSTR-1 JSON file.
  4. Calculate balance tax payable and prepare statutory payment voucher (F5).

Verification Reports, Common Mistakes & FAQs

Verification Reports in TallyPrime:

  • GSTR-1 & GSTR-3B Triangulation Summary: Ensure Included in Returns matches all recorded vouchers.
  • GST Computation: Cross-check balance liability against Electronic Cash/Credit Ledgers.
  • Electronic Return Export Log: Maintain a backup of exported JSON files with respective ARNs.

Common Mistakes:

  • Attempting to upload JSON while transactions remain under Uncertain Transactions (Corrections Needed).
  • Submitting GSTR-1 without verifying B2B invoice GSTINs against the official GST portal portal cache.
  • Attempting to file GSTR-3B before setting off liability in cash/credit ledgers.
  • Failing to save and archive the ARN acknowledgement after successful submission.

Frequently Asked Questions:

  • Q: Return generate karna aur return file karna mein kya antar hai?
    A: Generate karna TallyPrime mein data prepare karna hai, jabki file karna us data ko GST portal par submit karke ARN generate karna hai.
  • Q: ARN ka full form kya hai?
    A: Application Reference Number — yeh return successfully file hone ka unique statutory proof hota hai.
  • Q: Kya TallyPrime direct bina portal login kiye return submit kar deta hai?
    A: TallyPrime return data export aur API upload support karta hai, lekin final submission aur verification (EVC/DSC) portal authentication ke through complete hota hai.

1Quick Revision & Completion Checklist

GST Filing Golden Workflow:
Data Entry → Error Validation (Zero Uncertain) → JSON Export → Portal Upload → GSTR-1 Submit → GSTR-3B Set-off & Cash Payment → EVC/DSC Filing → ARN Generation

Completion Checklist:

  • GST return generation vs filing concepts understood
  • Company and party master GSTINs verified
  • Sales and purchase vouchers entered with accurate tax breakdowns
  • GSTR-1 validated, exported to JSON, and portal upload simulated
  • GSTR-3B ITC offset and net cash liability calculated
  • Payment entry recorded and ARN acknowledgement saved