GST
GSTR-1 vs GSTR-3B: Purpose, Data Flow and Reconciliation
A GSTR-1 and GSTR-3B mismatch needs a comparison of matching figures. See how to separate output liability, ITC and cash payment, and where GSTR-1A fits.
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GST Return Filing, Reconciliation & GSTR Guides
Understand what each GST return or statement does and how invoice data moves through filing and reconciliation.
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Essential GST Returns guides
GST
GSTR-1A Explained: How to Correct GSTR-1 Before Filing GSTR-3B
A practical guide to GSTR-1A: when it becomes available, what can be corrected, how it affects GSTR-3B and GSTR-2B, and when a later GSTR-1 amendment is needed instead.
GST
GSTR-9 vs GSTR-9C: ₹5 Crore Threshold, Self-Certification and Reconciliation Checklist
A practical guide to GSTR-9 and GSTR-9C covering the ₹5 crore threshold, self-certification, turnover and ITC reconciliation, filing workflow and common annual-return mistakes.
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Latest GST Returns articles
GST
GST TDS on Metal Scrap: When Buyers Must Deduct 2% and File GSTR-7
A practical guide to GST TDS on metal scrap under section 51, including the registered-buyer rule, Chapters 72–81, the ₹2.5 lakh contract threshold, 2% deduction, place-of-supply exception and GSTR-7 workflow.
GST
GST Rule 37A: When to Reverse ITC if a Supplier Does Not File GSTR-3B, and How to Reclaim It
A practical guide to GST Rule 37A covering the supplier GSTR-3B non-filing trigger, 30 September and 30 November cut-offs, GSTR-3B reversal tables, later ITC reclaim and reconciliation controls.
GST
GSTR-2A vs GSTR-2B After IMS: Which One Should You Use for ITC Reconciliation?
A practical comparison of GSTR-2A and GSTR-2B, including how IMS changes the old static-versus-dynamic explanation and how finance teams should reconcile ITC before GSTR-3B.
GST
GSTR-9 vs GSTR-9C: ₹5 Crore Threshold, Self-Certification and Reconciliation Checklist
A practical guide to GSTR-9 and GSTR-9C covering the ₹5 crore threshold, self-certification, turnover and ITC reconciliation, filing workflow and common annual-return mistakes.
GST
GSTR-2B vs Purchase Register: How to Reconcile ITC Every Month Under IMS
A practical monthly method to reconcile GSTR-2B with the purchase register, covering IMS accept, reject and pending actions, Section 16 conditions, timing differences and a worked example.
GST
IFF or Quarterly GSTR-1? How QRMP Taxpayers Should Use the Invoice Furnishing Facility
When a QRMP taxpayer should use IFF instead of waiting for quarterly GSTR-1: who is eligible, the ₹50 lakh monthly cap, the 13th deadline, eligible tables, monthly PMT-06 payment and three worked examples.
GST
GSTR-1A Explained: How to Correct GSTR-1 Before Filing GSTR-3B
A practical guide to GSTR-1A: when it becomes available, what can be corrected, how it affects GSTR-3B and GSTR-2B, and when a later GSTR-1 amendment is needed instead.
GST
GSTR-1 vs GSTR-3B: Purpose, Data Flow and Reconciliation
A GSTR-1 and GSTR-3B mismatch needs a comparison of matching figures. See how to separate output liability, ITC and cash payment, and where GSTR-1A fits.
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About GST Returns guidance
Start with the purpose and timing of the relevant form, then use the reconciliation guides to identify differences between books, supplier data and filed returns. Due dates and portal facilities can change, so confirm the current tax period.
