Module 3: Advanced GST Returns Filing (GSTR-1, GSTR-3B, GSTR-9, GSTR-9C) – Advance GST Course
🧾 Overview of Key GST Returns
| Return | Description | Frequency |
|---|---|---|
| GSTR-1 | Statement of outward supplies | Monthly/Quarterly |
| GSTR-3B | Summary return of outward & inward supplies | Monthly |
| GSTR-9 | Annual return for regular taxpayers | Annually |
| GSTR-9C | Reconciliation statement + certification by CA | Annually (if applicable) |
📤 GSTR-1 – Outward Supplies
GSTR-1 contains invoice-wise details of all sales made during the month or quarter.
It directly affects your customer’s ITC eligibility through GSTR-2B.
Key Sections:
- B2B Invoices (Invoice-wise)
- B2C Large & Small
- Credit/Debit Notes
- Exports/SEZ Supplies
- Nil Rated/Exempt/Non-GST Supplies
✅ Tips:
- Ensure customer GSTIN and invoice details are accurate.
- Match books with portal before filing.
- Late filing attracts penalty of ₹50 per day (₹20 if Nil return).
📥 GSTR-3B – Monthly Summary Return
A self-declared consolidated summary of outward and inward supplies, ITC claimed, and tax payable.
Key Tables:
- Table 3.1 – Outward supplies & RCM
- Table 4 – ITC claimed (eligible/ineligible)
- Table 5 – Interest & late fees
✅ Tips:
- GSTR-3B ITC must match GSTR-2B to avoid notices.
- RCM tax must be paid in cash before claiming ITC.
- Late filing = ₹50/day (₹20 if Nil), plus interest @ 18% p.a. on tax.
📅 GSTR-9 – Annual Return
This is a summary of all GSTR-1 and GSTR-3B filings for the entire financial year.
Includes details like outward supply, ITC, tax paid, and amendments.
Applicability:
- Mandatory for all regular taxpayers with turnover > ₹2 crore (otherwise optional)
✅ Tips:
- Reconcile all ledgers (books vs GSTR-3B vs GSTR-1)
- Amendments in GSTR-1/3B should be reported correctly
- Avoid clerical mismatches – they delay refunds and invite scrutiny
🧮 GSTR-9C – Reconciliation & Certification
GSTR-9C is a certified reconciliation between books of accounts and GSTR-9, usually prepared and certified by a Chartered Accountant.
Applicability:
- Mandatory if turnover > ₹5 crore in a financial year
Key Elements:
- Reconciliation of turnover
- ITC as per books vs returns
- Auditor remarks & recommendations
✅ Pro tip: Start GSTR-9C prep early – it requires trial balance and detailed analysis.
⚠️ Common Mismatches & Fixes
| Mismatch Area | Reason | Solution |
|---|---|---|
| GSTR-1 vs GSTR-3B | Invoice uploaded but not reported | Amend in next month or adjust in 3B |
| GSTR-3B vs Books | Wrong ITC claim or under-reporting | Monthly reconciliation & correction |
| GSTR-9 vs GSTR-3B/1 | Year-end mismatches | Reconcile before annual return |
| GSTR-2B vs GSTR-3B (ITC) | Vendor non-compliance | Vendor follow-up, reverse in 3B |
🔄 Reconciliation Best Practices
- Monthly reconciliation of GSTR-2B with purchase register
- Quarterly matching of GSTR-1 with sales ledger
- Match cash ledger, credit ledger & liability ledger
- Use automated reconciliation software if turnover is high
- Document adjustments clearly with working papers
📩 Dealing with GST Notices & Assessments
Common Notices:
- GSTR-3A – Non-filing of return
- ASMT-10 – Discrepancy noticed by officer
- DRC-01 – Show cause notice for demand
What to Do:
- Do not ignore notices – always reply within the deadline
- Use GSTR-2B/Books to prepare factual replies
- Consult your GST advisor before responding
🆕 Latest Updates (FY 2024–25)
- Auto-drafted GSTR-3B becoming mandatory for select taxpayers
- Stricter scrutiny of ITC claimed but not reflected in 2B
- Introduction of AIS-like reconciliation reports for business taxpayers
- GSTR-9C optional up to ₹5 crore continues
📌 Conclusion
Filing advanced GST returns like GSTR-1, 3B, 9, and 9C accurately is essential for avoiding penalties and ensuring smooth ITC flow. Regular reconciliations, vendor compliance, and early preparation for annual returns can save your business from major financial and legal troubles.
📣 Need Expert Help with GST Return Filing?
At Verotus Finlegal Solutions LLP, we offer:
-
Monthly GST return filing with reconciliation
-
GSTR-9 & 9C preparation with audit support
-
GST notice handling & legal representation
📍 Kolhapur, Maharashtra
🌐 www.verotusllp.com
📞 +91-7066336680
