Last-minute checkpoints for GSTR 3B:

1. Table 3:

1. Table 3.1 (a), (b), (c), and (e): Cross-verify auto-filled values with final GSTR 1 workings
or filed GSTR 1 Return. It has been observed in a few cases that values auto populated
in these tables from GSTR 1 Return are not correct.
2. Table 3.1.1: Cross-verify auto-filled values of Table 3.1.1 (i) and (ii) with final GSTR 1
workings or filed GSTR 1 Returns (Newly introduced Tables 14 and 15 are having
problems in auto-popula ng figures in 3B).
3. Table 3.2: The value of Table 3.2 should not be more than the value shown in 3.1(a)
{(B2C/composi on/UIN)+IGST}.

2. Table 4:

1. RCM ITC to be claimed should be either less than or equal to RCM liability.
2. Table 4(A)(5): The value shown in 4(A)(5) should be the sum of the following two
combina ons:
 Value as per the current month's 2B.
 Values matching with the previous month's 2B (This also needs to be shown
in 4(D)(1)).
3. Table 4(B)(1): ITC to be reversed as per Rule 17(5), 38, 42, and 43 out of the current
month's ITC value shown above in 4(A)(5). These are permanent reversals that cannot
be reclaimed in the future.
4. Table 4(B)(2): ITC out of the current month's 2B which is not to be claimed in the
current month's Return due to no matching with PR or mismatch or due to any other
reason needs to be shown here. All the temporary reversals would be shown here,
i.e., those which can be reclaimed in the future.
5. Table 4(D)(1): Reclaim of ITC. ITC shown in 4(A)(5) above which matches with the
previous month's 2B would be shown here. The value shown here would be credited
in ECRL ledger.
6. Table 4(D)(2): All ineligible ITC as per 2B would be shown here, i.e., ineligible due to
POS issue or me-barred ITC.

3. Other special points:

1. Ensure that 4(A)(5)-4(D)(1) exactly match with the current month's 2B values.
2. Ensure that ITC claimed is based on details of GSTR 2B only and not PR. i.e., if MYGSTN as per
PR is of MH and as per 2B is of MP, ITC can only be claimed in MP and not in MH.
3. While calcula ng the value to be provided for the current month's 2B in 4(A)(5), ensure that
RCM transac ons and ineligible ITC as per 2B are excluded.
4. Do cross-checking of 2B values as per the GSTN portal and as per reconcilia on reports. Ideally,
there should not be any difference; differences may arise only in the case of amendments. The
GSTN portal considers differen al value (revised value-original value) whereas our
reconcilia on report considers the revised value.
5. While capturing values of electronic credit ledger balances in the working file, ensure values
are correctly copied and pasted in the Excel file.
6. In case there is any payment coming to any of our GSTNs and if any other GSTN has the e-cash
balance appearing on the portal, please ensure that the e-cash balance can be transferred
 without any restric ons. As seen in the past, e-cash balance won't be transferred to any other
GSTN if there is a demand raised on the portal.
7. Please ensure interest is calculated wherever applicable.
8. Please ensure ITC set-off is done smartly in such a way that ECL balance is u lized in an
effec ve manner.
9. Ensure that there is no difference between taxable and tax values of GSTR 1 vis-a-vis GSTR 3B.
10. If the taxable or tax value as per GSTR 1 is balancing negative, then zero value will be
reported in 3B (Maintain a tracker for this).