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This guide covers India’s GST system. Use the GST Portal to prepare and file GSTR-1, the statement of outward supplies, after closing your sales records and checking invoice-level data. Separately reconcile your purchase register with GSTR-2B before determining input tax credit (ITC). Return frequency, eligibility, tables and due dates depend on your registration and the relevant tax period, so confirm the current portal instructions and notifications before filing.
What you are filing and reconciling
GSTR-1 reports outward supplies made by a registered taxpayer. Depending on the transaction, it contains invoice-level details for registered recipients, specified interstate business-to-consumer supplies, exports, credit and debit notes, amendments and HSN/SAC summaries. It is not a replacement for your sales ledger: the return must agree with the underlying invoices, accounting entries and adjustments.
Purchase reconciliation is a separate control. GSTR-2B data is compared with your purchase register and supplier invoices to identify records that are missing, duplicated or inconsistent before you decide what ITC is eligible. GSTR-2B is an input to that review, not a substitute for checking the statutory conditions for claiming credit.
For an Indian business, a reliable monthly or quarterly close therefore has two tracks:
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- Outward-supply track: close sales records, classify transactions, prepare and review GSTR-1, then file the related return statements required for your profile.
- Input-tax track: match purchase records and invoices to GSTR-2B, resolve exceptions, apply reversals and reverse-charge treatment where required, and retain the evidence.
Confirm your filing profile before entering data
Identify the taxpayer and period
Sign in to the GST Portal and confirm the GSTIN, legal name, registration type, financial year, tax period and return frequency shown for the registration. Normal and casual registered taxpayers making outward supplies furnish GSTR-1. If there was no business activity for the period, the GST Portal FAQ says GSTR-1 still has to be filed as a nil return.
Check whether quarterly filing applies
Quarterly filing is conditional; it is not an option that every taxpayer can select. The GST Portal FAQ states a preceding-financial-year turnover threshold of up to ₹5 crore, or expected turnover up to ₹5 crore for a taxpayer registered in the current year, for the quarterly option described there. Verify that threshold, your registration facts and the current rule before selecting a frequency. Taxpayers who have opted for the quarterly schedule file both GSTR-1 and GSTR-3B quarterly.
Verify the due-date rule for your period
The portal’s standard descriptions are the 11th day of the succeeding month for monthly GSTR-1 filers and the 13th day after the quarter for quarterly filers. Government extensions can change a particular deadline. Treat those dates as a starting rule, then check the current tax-period notification and the dates displayed in your GST Portal dashboard.
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Close the sales records that feed GSTR-1
Complete the accounting close before importing or typing return data. Assemble a period folder containing:
- the sales register and tax invoices;
- credit notes, debit notes and any amendments;
- export and deemed-export documentation;
- advance receipts and adjustments against later invoices;
- exempt, nil-rated and non-GST supplies; and
- e-commerce supplies and related records, where applicable.
Reconcile the sales register total to the general ledger and investigate unexplained differences before preparing the return. Separate taxable, exempt, nil-rated and non-GST transactions so that a summary total does not conceal a classification error. Keep a record of transactions excluded from GSTR-1 and why they were excluded.
Validate each invoice before it enters the return
Use the source invoice and accounting record as the control document. For every invoice or adjustment that will be reported, compare:
- invoice or document number and date;
- supplier and recipient GSTIN, where relevant;
- taxable value;
- tax rate and tax amount;
- place-of-supply treatment; and
- document type, such as invoice, credit note or debit note.
Check the recipient GSTIN status on the invoice date. The GST Portal specifically warns that inaccurate data can fail validation. Do not “repair” a rejected record by changing the source invoice silently; correct the accounting record and document the amendment route that applies to the return period.
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Classify the supply before choosing a table
Determine whether each record is a registered-recipient supply, a specified interstate B2C supply, an export, a deemed export, an adjustment, an advance-related entry or another category covered by the current GSTR-1 form. The applicable table depends on the transaction type and the period’s interface. From May 2025 return periods, the GSTR-1 manual states that the HSN summary is divided into separate B2B and B2C tabs. Use the labels displayed for the selected period rather than relying on an older screenshot or spreadsheet template.
Use e-invoice data without treating it as final
Invoice Registration Portal data can reduce duplicate entry. The National Informatics Centre says invoice information is transferred from the e-invoice portal to both the GST Portal and the e-way bill portal in real time. The GSTR-1 manual also says e-invoice details reach GSTR-1 within a period of two days. These statements describe system transfer and portal availability, not an exemption from review: allow for the stated timing and check what actually appears in the selected return period.
The GST Portal can populate specified GSTR-1 tables with e-invoice details, and those details can be downloaded as Excel. Export the populated data and compare it with your sales register. Look specifically for:
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- an invoice present in the ledger but absent from the e-invoice feed;
- the same invoice appearing twice;
- a cancelled or amended document still being treated as active;
- different taxable value, tax rate, tax amount or place of supply; and
- an invoice assigned to the wrong recipient GSTIN or return period.
Resolve an exception in its source system and then update the return data. Do not assume that portal population proves that the transaction is complete, correctly classified or eligible for every downstream tax treatment.
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- Open the current return period. In the GST Portal’s current return dashboard, choose the financial year and tax period associated with the registration, then open GSTR-1. Confirm that the period and filing frequency match your close.
- Choose an entry method. You can enter records online, use the GST Returns Offline Tool, or use a third-party ASP application connected through a GSP. Select the method that can preserve your source identifiers and exception log.
- Add or amend records. Enter or import the transaction classes applicable to the period. Include original invoices, exports, specified B2C supplies, credit and debit notes, amendments and the required HSN/SAC summaries. Review e-invoice-populated records instead of re-keying them blindly.
- Run validations. Correct invalid GSTINs, missing mandatory fields, duplicate document numbers and inconsistent values reported by the tool or portal. Recheck place of supply and tax calculations after every correction.
- Generate the summary. Use the portal’s summary-generation action after the transaction data is complete. Compare the summary with the sales-register totals and your period-close reconciliation.
- Proceed to the filing summary. Open the filing-summary screen and inspect table-wise values, taxable totals, tax amounts, notes and amendments. Download or save the review output according to your records policy.
- File only after approval. The GSTR-1 manual sequence is to add or amend records, generate the summary, proceed to the filing summary, review the values and file. Complete the portal’s authentication step available to the authorised filer.
The portal cautions that values cannot be edited or deleted through the same pre-filing process once the statement is filed. Treat the filing-summary review as a control gate, not a formality. If a correction is needed after filing, use the amendment mechanism available in the applicable later period and retain the reason and supporting document.
Reconcile GSTR-2B with the purchase register
Download the two populations
Obtain the purchase register for the period, the underlying supplier invoices and the GSTR-2B data for the corresponding period. GSTN documents a Matching Offline Tool that downloads GSTR-2B JSON, displays supplier and document details and allows matching against a purchase register. Use the current GSTN tool instructions and preserve the downloaded file with the reconciliation date.
Match on stable invoice fields
At minimum, compare supplier GSTIN, document number, document date, taxable value and tax amount. Add your own control fields, such as accounting document ID, posting date, payment status and the person responsible for resolution, so an exception can be traced from the tax report to the ledger.
| Match result | What it means | Action |
|---|---|---|
| Exact match | The supplier and document identifiers, taxable value and tax amount agree. | Check the remaining ITC eligibility conditions, then record the decision and evidence. |
| Missing in GSTR-2B | The purchase register contains an invoice that is not in the downloaded GSTR-2B data. | Check the invoice and supplier filing status; contact the supplier where appropriate and track the item to the next review. |
| Missing in purchase register | GSTR-2B contains a supplier document not recorded in your books. | Investigate whether the document belongs to your GSTIN, was posted in another period or is a duplicate before recording anything. |
| Value or tax mismatch | Identifiers may match, but taxable value or tax amount differs. | Compare the source invoice, credit/debit notes and accounting entry; obtain a corrected document or amendment when required. |
| Duplicate | The same supplier document appears more than once in your books or matching output. | Keep one valid accounting record and prevent a second ITC claim. |
Apply the ITC controls
The GST Portal guidance says to reconcile GSTR-2B with your books, avoid claiming credit twice, reverse credit when required by law and pay reverse-charge tax. A matched row is therefore not an automatic claim. Check whether the purchase is eligible, whether a required reversal applies, and whether reverse-charge treatment creates a tax-payment obligation. Record the conclusion for each exception rather than deleting unmatched rows from the working file.
Choose an entry and matching workflow
The right method depends on transaction volume, how often records change and the evidence your reviewers need. The following comparison uses the workflow options described by the GST Portal and GSTN.
| Option | Best fit | Strengths | Controls to confirm |
|---|---|---|---|
| Online GSTR-1 entry | Lower volumes or occasional corrections | Direct access to the current period’s tables and validations; no separate upload preparation. | Manual-entry time, duplicate prevention, export of a review trail and user access controls. |
| GST Returns Offline Tool | Large invoice populations prepared in batches | Bulk preparation, local review and import/export before portal submission. | Template version, validation errors, file retention, amendment history and protection of locally stored data. |
| ASP application through a GSP | Teams integrating accounting, invoicing and return preparation | Potential automation, import from source systems and workflow support. | Data ownership, access permissions, retention, audit trail, support arrangements and how the application handles portal changes. |
| GSTN Matching Offline Tool for GSTR-2B | Purchase-register matching and exception review | Downloads GSTR-2B JSON and supports supplier/document-level matching. | Matching rules, unresolved-item reporting, duplicate controls and a retained reconciliation file. |
Whichever option you use, keep the source export, the transformed upload file, validation results, approved summary, filed acknowledgement and exception log together. A tool that imports quickly but cannot show what changed is weaker for audit and amendment work than a slower process with a clear history.
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GSTIN validation failure
Recheck the GSTIN against the invoice and its status on the invoice date. Confirm that the recipient or supplier was not entered with a transposed character and that the document belongs to the selected registration. Correct the source record, regenerate the upload and rerun validation.
Totals do not agree with the sales register
Compare table by table rather than changing the summary total. Search for omitted credit notes, advances adjusted against invoices, exports, exempt or non-GST supplies and invoices assigned to a different period. Reconcile taxable value and tax amount separately; a net total can conceal offsetting errors.
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Allow for the GSTR-1 manual’s stated two-day period for e-invoice details, then compare the portal download with the Invoice Registration Portal record and the ledger. Remove a duplicate from the return preparation file only after confirming which source record is valid. Keep the reason for the correction.
GSTR-2B does not match a supplier invoice
Check supplier GSTIN, document number formatting, date, taxable value, tax amount and credit/debit notes. Ask the supplier to review its filing when the document is genuinely absent or incorrect. Keep the item on an exception list and do not claim the same credit twice while it is unresolved.
A correction is found after filing
Because filed GSTR-1 values cannot be edited or deleted through the same pre-filing process, identify the amendment route available for the later return period. Preserve the original filed values, corrected invoice, explanation and approval so the change is traceable.
Retain a defensible filing file
Store the records that let another person reproduce your filing decision:
- sales register, purchase register and period-close report;
- tax invoices, credit/debit notes, export and deemed-export documents;
- e-invoice download and the comparison to the sales register;
- GSTR-1 upload files, validation results, generated summary and filing acknowledgement;
- GSTR-2B JSON or export, matching output and unresolved-exception log;
- supplier correspondence and evidence of corrections; and
- workpapers for ITC eligibility, reversals and reverse-charge tax.
Restrict editing rights after approval, retain the version that was actually filed and label every file with GSTIN, financial year, period, preparation date and preparer. These controls matter when a later amendment or audit question requires you to explain how a number was derived.
Period-end checklist
- Confirm GSTIN, registration type, financial year, period and frequency.
- Verify whether the current rule permits monthly or quarterly filing for this taxpayer.
- Close the sales register and collect invoices, notes, exports, advances and special-category supplies.
- Validate invoice identity, GSTIN status, taxable value, rate, tax amount and place of supply.
- Download and review e-invoice-populated data; investigate omissions and duplicates.
- Prepare every applicable GSTR-1 table, including the period’s HSN/SAC structure.
- Generate the GSTR-1 summary and compare it with approved accounting totals.
- Review the filing summary before authentication; do not assume a filed statement can be edited in place.
- Download GSTR-2B and match it with the purchase register and supplier invoices.
- Resolve missing, duplicate and mismatched records; document supplier follow-up.
- Apply ITC eligibility checks, required reversals and reverse-charge treatment.
- File the related return statements through the current dashboard and retain acknowledgements.
- Check the portal’s current due date and any extension notification for the exact period.
Keeping the process current
GST Portal screens, table structures and eligibility rules change. The HSN-tab change for May 2025 return periods is one example of a period-specific interface update. Before each filing, open the current return-period instructions, verify the taxpayer’s eligibility and use the labels and validations displayed for that period. Confirm deadlines from the GST Portal or applicable government notification rather than relying on a prior calendar.
This guide describes a control workflow, not individualized tax advice. Where an invoice classification, ITC restriction, reversal or reverse-charge question is uncertain, obtain advice for the taxpayer’s facts and retain the basis for the decision.
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