How to Reconcile GSTR-1 and GSTR-3B for Accurate Tax Filing, Get Practical GST Course in Delhi, 110037, by SLA Consultants India, New Delhi,

Reconciling GSTR-1 and GSTR-3B is essential for accurate GST tax filing, especially with the new system-led compliance regime effective from July 2025. Here’s a step-by-step guide tailored to the latest rules, and how SLA Consultants India, New Delhi (110037), can equip you with practical skills for this process.

How to Reconcile GSTR-1 and GSTR-3B for Accurate Tax Filing, Get Practical GST Course in Delhi, 110037, by SLA Consultants India, New Delhi,

Why Is Reconciliation Crucial in 2025?

From July 2025, GSTR-3B’s outward liability fields (Table 3) are auto-populated from GSTR-1, GSTR-1A, or IFF and are non-editable. Any mismatch must be corrected in GSTR-1A before filing GSTR-3B. Manual overrides are not allowed, ensuring strict one-to-one data linkage and reducing errors, fraud, and artificial ITC claims.

Step-by-Step Guide to Reconcile GSTR-1 and GSTR-3B

1. Understand Each Return

   • GSTR-1: Contains detailed invoice-wise outward supply (sales) data.

   • GSTR-3B: Is a summary return, now auto-filled from GSTR-1/GSTR-1A/IFF for outward supplies.

2. Align Reporting Periods

   • Ensure both returns cover the same tax period. Dates must match for proper reconciliation.

3. Compare Taxable Values and Tax Amounts

   • Review each line item in GSTR-1 and match taxable values and tax amounts with the auto-populated figures in GSTR-3B Table . GST Certification in Delhi

4. Identify and Rectify Discrepancies

   • If differences exist (e.g., missed invoices, incorrect tax rates), correct them in GSTR-1A before filing GSTR-3B. GSTR-1A can be filed only once per period, so review carefully.

5. Cross-Verify Input Tax Credit (ITC)

   • Ensure ITC claimed in GSTR-3B matches eligible ITC as per GSTR-2B (auto-generated from suppliers’ GSTR-1).

6. Verify Tax Liability and Payments

   • Confirm that the tax liability in GSTR-3B matches the payment made for the period.

7. Maintain Documentation

   • Keep detailed records of reconciliations, amendments, and supporting documents for audit readiness.

How to Reconcile GSTR-1 and GSTR-3B for Accurate Tax Filing, Get Practical GST Course in Delhi, 110037, by SLA Consultants India, New Delhi,

Key 2025 Compliance Tips

• No Manual Override: Outward supply data in GSTR-3B is non-editable; corrections must be made in GSTR-1A before GSTR-3B filing.

• Timely Corrections: Amendments via GSTR-1A must be completed before GSTR-3B submission for the same tax period.

• Three-Year Filing Limit: Returns cannot be filed after three years from the due date, making timely reconciliation even more critical.

Why Choose SLA Consultants India, New Delhi (110037)?

A practical GST course at SLA Consultants India will help you:

• Gain hands-on experience in GSTR-1, GSTR-1A, and GSTR-3B reconciliation.

• Master the July 2025 compliance changes and system-led filing process.

• Avoid costly errors, ITC mismatches, and penalties with expert guidance910.

In summary:
Accurate reconciliation between GSTR-1 and GSTR-3B is now mandatory and system-driven. All corrections must be made in GSTR-1A before GSTR-3B is filed. Practical training at SLA Consultants India, New Delhi (110037), ensures you stay compliant and confident with the latest GST rules.