How to check GSTR-3B from Tally data

What GSTR-3B contains

On the portal, much of 3.1 is auto-filled from GSTR-1 and section 4 from GSTR-2B. The portal has been moving to lock auto-filled liability, so differences must be fixed at the source. Check the current position on gst.gov.in.

Step 1: open GSTR-3B in TallyPrime

GSTR-3B is in the same GST reports area as GSTR-1. Set the period and look at the summary: vouchers included, not relevant, and those with incomplete or mismatched information. Resolve the flagged ones exactly as you would for GSTR-1; see preparing GSTR-1 from Tally. Purchase vouchers are often the culprit here: a supplier ledger without GSTIN, or an expense ledger without GST classification.

Step 2: match outward liability to GSTR-1

Tax in 3.1 should equal the tax in the GSTR-1 you filed for the same period, adjusted for amendments and advances. Differences trigger the DRC-01B intimation described in common GST notices.

Example. GSTR-1 tax: ₹3,42,000. Tally GSTR-3B outward tax: ₹3,38,400. The ₹3,600 gap turns out to be a ₹20,000 sales voucher at 18% entered after GSTR-1 was filed. Report it through GSTR-1A for the same month (if available) or the next GSTR-1, and make sure the tax is paid in the right month.

Step 3: match ITC to GSTR-2B

1. Download GSTR-2B for the month from the portal.
2. Use Tally's GSTR-2A/2B reconciliation feature if your release has it, or compare in Excel.
3. Claim only ITC that appears in GSTR-2B and meets the conditions.
4. Note bills in your books but not in GSTR-2B; follow up with suppliers rather than claiming.
5. Note bills in GSTR-2B but not in your books; enter them if genuine.

The full process is in reconciling GSTR-2B with the purchase register.

Step 4: reversals, RCM and blocked credit

• Reversals: bills unpaid for 180 days, common credit for exempt sales, free samples.
• RCM: GTA freight, advocate fees and other RCM services or goods; liability in 3.1(d), with matching ITC in section 4 once paid in cash.
• Blocked credit: motor vehicles, food and beverages, personal use and similar items should not be in net ITC.

Step 5: work out the cash payable

A simple worksheet before you offset:

Here IGST credit is fully used against IGST (Rule 88A requires IGST credit to be used up first), so CGST and SGST credit pay their own heads. Cash payable is ₹25,000 IGST + ₹30,000 CGST + ₹30,000 SGST = ₹85,000, plus RCM tax, which is always paid in cash. Compare this with the portal's offset screen. This is general information, not tax advice.

Common mistakes at this stage

• Copying ITC from the books into GSTR-3B without checking GSTR-2B.
• Forgetting the RCM liability because the freight bill showed no GST.
• Claiming the reclaimed portion of a 180-day reversal twice.
• Paying cash in SGST while unused CGST credit sits idle, because the IGST credit split was left to chance.
• Filing before the period's purchase entries are complete, then adding ITC 'next month' without tracking it.

Reviewing GSTR-3B in Cashflow OS

Cashflow OS prepares a GSTR-3B view from the data synced from TallyPrime, alongside the GSTR-1 view for the same period, so the owner can compare outward tax and ITC on the phone or web before the accountant files. A JSON file can be downloaded for the portal, and the GST ledgers and purchase register can be opened to trace any figure. Fixes are made in Tally; filing and payment happen on the GST portal.