GSTR-1
All sections, HSN summary and the documents-issued table, built from invoices in the books; SEZ supplies with and without payment of tax land in their own rows.
GST returns
Prepare, check and file GST returns from the books, with the rules the law sets.
GSTR-3B
Derived from GSTR-1 and the saved GSTR-2B, with the statutory ITC set-off order (sections 49(5), 49A, 49B and Rule 88A), imports, ISD, reverse charge and reversals.
GSTR-2B reconciliation
Three-way match of the purchase register against GSTR-2B; every document classified and an IMS action recommended with a reason.
IMS decisions
Accept, reject or keep pending each supplier invoice; a person's decision is never overwritten by a re-run.
QRMP
Quarterly GSTR-1 and 3B with monthly PMT-06, IFF for months one and two, and state-wise due dates.
Composition scheme
CMP-08 and GSTR-4 dates, bill of supply, and screens that say plainly what a composition dealer must not file.
Registration effective date
Every return starts from the day the GSTIN took effect; invoices raised before registration stay out of GSTR-1 instead of being reported as taxable supplies.
Proceed to file
SAVE → SUBMIT → FILE with EVC, as a state machine with server-side gates — a filed return refuses further action.
Filing guardrails
The three-year filing bar, the 30-day e-invoice window, GSTR-3B hard-locking and the portal's API-access grant are checked before anything is transmitted.
Return check
A filed GSTR-1 or 3B, read from the portal PDF or fetched through the GSP, compared against the books: what was left out, which customers' credit is blocked, by when it can still be put right, and what would be paid twice.
Late-report planner
For a GSTR-1 filed NIL while 3B was paid: which later return can still carry the missed invoices at their original dates before the 30 November cut-off, quarter by quarter, and how to keep the tax from being charged twice.