Generating GSTR-1 & GSTR-3B Returns

Learning Objectives

Is practical ke end tak student:

  • GST Return ka concept samjhega.
  • Regular GST Dealer ke liye applicable returns identify karega.
  • GSTR-1 aur GSTR-3B ka difference samjhega.
  • TallyPrime mein GST return data generate karega.
  • Return filing se pehle data verification karega.
  • Sales register se GSTR-1 data ka relation samjhega.
  • Purchase aur ITC data ka GSTR-3B se relation samjhega.
  • JSON/Excel format mein return data export karega.
  • GST portal upload ke liye file prepare karega.
  • Errors identify aur resolve karega.
  • Complete monthly GST compliance cycle perform karega.

GST Return Concepts: GSTR-1 vs GSTR-3B

GST Return ek statutory electronic document hai jisme regular dealer apni Outward Supplies (Sales), Inward Supplies (Purchases), Input Tax Credit (ITC), aur Net Tax Payment ki report government portal par file karta hai.

Main Returns for Regular Taxpayers

Return Filing Purpose Frequency / Target
GSTR-1 Outward Supply (Detailed sales, invoice-wise B2B, B2C, Credit/Debit notes) Monthly / Quarterly (QRMP)
GSTR-3B Summary Return (Total taxable sales, eligible ITC claimed, net tax liability & payment) Monthly / Quarterly

GSTR-1 vs GSTR-3B Comparison

Particular GSTR-1 GSTR-3B
Primary Focus Detailed outward sales & supplies Self-assessed tax summary & payment
Invoice-wise Breakdown Yes (B2B, Export, Large B2C) No (Consolidated section totals)
ITC Reporting No Yes (Table 4 — Eligible/Ineligible ITC)
Tax Payment Mechanism No tax payment directly attached Yes (Table 6.1 — Cash / Credit ledger settlement)
Document Details Yes (HSN summary, document counts) No

Masters Setup & Configuration Verification

Company Setup

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

Required Masters Setup:

  • Customer 1 (Local B2B): Mumbai Retail Pvt Ltd (Sundry Debtors, Maharashtra — Regular GSTIN)
  • Customer 2 (Interstate B2B): Gujarat Electronics Pvt Ltd (Sundry Debtors, Gujarat — Regular GSTIN)
  • Supplier 1 (Local): Maharashtra Supplier (Sundry Creditors, Maharashtra)
  • Supplier 2 (Interstate): Gujarat Supplier (Sundry Creditors, Gujarat)
  • Stock Item: Laptop (Unit: Nos, GST @ 18%, HSN Configured)

Pre-Return Configuration Checklist:

Path: Gateway of Tally → F11 (Features) → GST Details

  • ✔ GST Enabled
  • ✔ Accurate 15-digit GSTIN entered
  • ✔ Registration Type set to Regular
  • ✔ Applicable period and periodicity (Monthly/Quarterly) set correctly

Practical Transactions Walkthrough

Inward / Purchase Transactions (For GSTR-3B ITC Table 4)

  • 01-Apr (Local Purchase F9): ₹5,00,000 from Maharashtra Supplier @ 18% → Input CGST = ₹45,000, Input SGST = ₹45,000.
  • 05-Apr (Interstate Purchase F9): ₹3,00,000 from Gujarat Supplier @ 18% → Input IGST = ₹54,000.

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

  • 01-Apr (Local B2B Sale F8): Sold Laptops ₹8,00,000 to Mumbai Retail Pvt Ltd → Output CGST = ₹72,000, Output SGST = ₹72,000.
  • 01-Apr (Interstate B2B Sale F8): Sold Laptops ₹6,00,000 to Gujarat Electronics → Output IGST = ₹1,08,000.

GSTR-3B Tax Computation & Net Liability

Tax Head Total Output Tax (Table 3.1) Eligible ITC (Table 4) Net Balance Payable (Table 6.1)
CGST ₹72,000 ₹45,000 ₹27,000
SGST ₹72,000 ₹45,000 ₹27,000
IGST ₹1,08,000 ₹54,000 ₹54,000
Total ₹2,52,000 ₹1,44,000 ₹1,08,000

TallyPrime Return Generation & Export Process

Generating GSTR-1:

  1. Go to Gateway of Tally → Display More Reports → GST Reports → GSTR-1.
  2. Check Uncertain Transactions (Corrections Needed) — count must be 0.
  3. Verify Table 4A (B2B Invoices), Table 5 (B2C Large), Table 7 (B2C Small), and Table 12 (HSN Summary).
  4. Press Alt + E (Export) → GST Returns → File Format: JSON (for direct portal upload) or Excel (for offline verification).

Generating GSTR-3B:

  1. Go to Gateway of Tally → Display More Reports → GST Reports → GSTR-3B.
  2. Verify Section 3.1 (Outward Supplies) and Section 4 (Eligible ITC).
  3. Click Set Off Tax Liabilities to compute final payable amounts.
  4. Export return file via Alt + E in JSON format.

Error Resolution & Correction (Triangulation Report)

  • Error 1 — Information required for generating table is incomplete/mismatch: Caused by invalid GSTIN format, blank State, or missing CountrFix inside the Triangulation drill-down screen.
  • Error 2 — Mismatch in Tax Amount: Caused by manual rate overrideUse Recompute Tax inside the correction screen.
  • Error 3 — Missing HSN Summary / Unit of Measure (UQC): Stock Item master mein UQC (e.g., NOS-NUMBERS) select karein.

Complete Practice Sets

Practice Set — Level 1 (Sequential Monthly Lab)

Enter the following transactions and generate monthly return files:

Date Voucher Type Party Taxable Value (₹) GST Split
01-Apr Purchase (F9) Maharashtra Supplier 2,00,000 CGST ₹18,000 + SGST ₹18,000
05-Apr Purchase (F9) Gujarat Supplier 3,00,000 IGST ₹54,000
08-Apr Purchase (F9) Maharashtra Supplier 1,50,000 CGST ₹13,500 + SGST ₹13,500
01-Apr Sales (F8) Mumbai Retail 4,00,000 CGST ₹36,000 + SGST ₹36,000
01-Apr Sales (F8) Gujarat Electronics 5,00,000 IGST ₹90,000
02-Apr Sales (F8) Delhi Enterprises 3,00,000 IGST ₹54,000
02-Apr Sales (F8) Pune Traders 2,00,000 CGST ₹18,000 + SGST ₹18,000

Verification Reports, Common Mistakes & FAQs

Verification Reports in TallyPrime:

  • Sales Register & Purchase Register: Ensure voucher totals match GSTR-1 and GSTR-3B.
  • GST Computation Screen: Verify tax collections against eligible ITC and challan payments.
  • GSTR-1 & GSTR-3B Triangulation Screen: Confirm that zero vouchers remain in the Correction Needed category.

Common Mistakes:

  • Generating return JSON files while uncertain transactions still exist in the report.
  • Assuming that exporting JSON automatically completes return filing on the GST portal.
  • Failing to verify HSN Summary (Table 12) before exporting GSTR-1.
  • Entering wrong customer states resulting in incorrect CGST/SGST vs IGST classifications.

Frequently Asked Questions:

  • Q: GSTR-1 aur GSTR-3B mein main difference kya hai?
    A: GSTR-1 invoice-wise sales details report karta hai, jabki GSTR-3B monthly sales, ITC aur tax payment ki consolidated summary return hoti hai.
  • Q: JSON file ka kya use hota hai?
    A: TallyPrime se export ki gayi JSON file ko direct GST Common Portal (gst.gov.in) par offline upload karke return generate kiya jata hai.
  • Q: Uncertain transactions ko kaise solve karein?
    A: GSTR-1 ya GSTR-3B screen mein Uncertain Transactions (Corrections Needed) par Enter press karein aur missing GSTIN, State ya HSN code correct karein.

1Quick Revision & Completion Checklist

GST Return Golden Workflow:
Voucher Entries → GST Triangulation & Error Correction → Generate GSTR-1 (JSON) → Set Off ITC in GSTR-3B → Pay Cash Balance (PMT-06) → Generate GSTR-3B (JSON) → Portal Upload & E-Filing

Completion Checklist:

  • Company GST settings and active registration details verified
  • B2B and B2C sales and purchase vouchers recorded with accurate taxes
  • Uncertain / mismatched transactions reconciled to zero
  • GSTR-1 B2B and HSN summary tables verified
  • GSTR-3B eligible ITC and tax liabilities set off
  • Return JSON files exported for portal upload