Reconciling GSTR-1 and GSTR-3B is essential for accurate GST tax filing and compliance—especially with the new rules effective July 2025, which make GSTR-3B non-editable for auto-populated fields and enforce a strict three-year filing bar. Here’s how to ensure your returns are aligned and error-free:
Step-by-Step Guide to Reconciling GSTR-1 and GSTR-3B
1. Understand the Purpose of Each Return
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GSTR-1: Details all outward supplies (sales) for the period.
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GSTR-3B: Is a summary return, now auto-populated from GSTR-1/GSTR-1A/IFF for outward supplies.
2. Match Reporting Periods
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Ensure both GSTR-1 and GSTR-3B are for the same tax period. Misaligned periods are a common cause of discrepancies.
3. Compare Taxable Values and Tax Amounts
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Review each line item in GSTR-1 and compare the taxable values and tax amounts with the summary in GSTR-3B.
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Check that the total outward supplies and tax liability in GSTR-3B match the detailed invoices reported in GSTR-1.
4. Identify and Rectify Discrepancies
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If differences are found, trace the source—such as missing invoices, incorrect tax rates, or data entry errors.
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From July 2025 onwards, corrections must be made at the source (GSTR-1 or GSTR-1A), not in GSTR-3B. Use GSTR-1A to amend any errors before the GSTR-3B is filed.
5. Cross-Verify Input Tax Credit (ITC)
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Ensure the ITC claimed in GSTR-3B matches eligible ITC as per GSTR-2B and is supported by supplier filings.
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Any mismatch can lead to ITC denial or GST notices.
6. Check Tax Payments
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Confirm that the tax liability reported in GSTR-3B has been fully paid and matches the sales reported in GSTR-1.
7. Maintain Documentation
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Keep detailed records of the reconciliation process, including working papers, supporting invoices, and communication with suppliers or customers for audit purposes.
Key Compliance Tips for 2025
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No Manual Overrides: From July 2025, GSTR-3B’s outward supply fields are hard-locked and non-editable. All corrections must be made in GSTR-1/GSTR-1A before GSTR-3B filing.
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Timely Filing: Returns cannot be filed after three years from the due date. Delays risk permanent ITC loss and compliance issues. GST Certification in Delhi
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Professional Training: Consider a practical GST course, such as the one by SLA Consultants India in Delhi, 110097, to master reconciliation, compliance, and the latest GST rules910.
In summary:
Accurate reconciliation of GSTR-1 and GSTR-3B is now non-negotiable. With system-driven locking and no scope for post-filing edits, ensure all data matches at source, reconcile regularly, and file on time to avoid penalties, ITC loss, and GST scrutiny.
SLA Consultants How to Reconcile GSTR-1 and GSTR-3B for Accurate Tax Filing, Get Practical GST Course in Delhi, 110097, by SLA Consultants India, New Delhi, details with New Year Offer 2025 are available at the link below:
https://www.slaconsultantsindia.com/certification-course-gst-training-institute.aspx
https://slaconsultantsdelhi.in/gst-course-training-institute/
E-Accounts, E-Taxation and (Goods and Services Tax) GST Training Courses
Module 1 - GST- Goods and Services Tax- By Chartered Accountant- (Indirect Tax)
Module 2 - Income Tax/TDS - By Chartered Accountant (Direct Tax)
Module 3 - Finalization of Balance sheet/ preparation of Financial Statement- By Chartered Accountant
Module 4 - Banking and Finance Instruments - By Chartered Accountant
Module 5 - Customs / Import and Export Procedures - By Chartered Accountant
Contact Us:
SLA Consultants India
82-83, 3rd Floor, Vijay Block,
Above Titan Eye Shop,
Metro Pillar No. 52,
Laxmi Nagar, New Delhi,110092
Call +91- 8700575874
E-Mail: hr@slaconsultantsindia.com
Website: https://www.slaconsultantsindia.com/
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| Product Location | 82-83, 3rd Floor, Vijay Block, Above Titan Eye Shop, Metro Pillar No. 52,Laxmi Nagar, New Delhi,110092 110092, India |
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