Use one sheet for each tax period. File GSTR-3B only when the lines below agree to the figures being entered. The rules and the portal’s treatment of returns are amended by notification, so confirm them on the GST portal or the CBIC site.
1. Outward supplies
- Sales in the books agree to GSTR-1, rate by rate
- Invoices booked but not reported, and reported but not booked, are listed with the action taken
- Credit notes, debit notes, and amendments appear in the same period in the books and the return
- GSTR-1 compared with the tax payable shown in GSTR-3B; any gap explained before payment
- E-invoice and e-way bill reports compared with GSTR-1 for the same invoices
2. Inward supplies and credit
- Purchase register matched to GSTR-2B by supplier GSTIN, invoice number, date, value, and tax
- In books, not in GSTR-2B: supplier asked to report; credit not claimed until the invoice appears
- In GSTR-2B, not in books: receipt checked; invoice booked, or rejected on the portal
- Amounts that differ: reason found and recorded
- Blocked credit and credit to be reversed (exempt supplies, non-business use) identified and reversed
- Payments to suppliers checked against the period the rules allow
3. Time limit
- Invoices of the financial year whose credit has not yet been taken are listed
- The outer limit under section 16(4) is noted: the earlier of 30 November following the financial year and the date of the annual return
4. After filing
- The working is saved with the return
- Mismatches carried forward are listed with the action to be taken
5. Year end
- Annual return reconciled to the audited accounts and to the monthly returns
- Every difference explained in writing
Period ____________ Prepared by ____________________ Reviewed by ____________________ Date ____________