GSTR‑1 & GSTR‑3B Filing Guide
Monthly workflow, reconciliation tips, and error handling.
- Collect sales/purchase data, reconcile with GSTR‑2B
- Prepare & validate GSTR‑1
- Compute tax liability & ITC for GSTR‑3B
- Pay tax & file
Common errors
- Mismatched invoices with 2B
- Wrong place of supply
- Late fees & interest—how to avoid