GST Returns

Roles involved: CA Staff prepares the data. CA Manager submits for review and files after approval. CA Partner approves before filing. CA Manager archives the record after filing.

Upstream dependencies: The client must have an active CA Engagement with a valid GSTIN. GSTR-2B data must be imported before ITC reconciliation can be completed. Downstream: Filing GSTR-1 automatically creates the GSTR-2B follow-up task. Filing GSTR-3B automatically creates the next period’s GSTR-3B tracker. The GST/TDS Reconciliation Summary report aggregates ITC mismatch data across all clients.

What is the GST Return Tracker?

The CA GST Return Tracker is the record that manages the full lifecycle of a GST return for one client and one filing period: from data preparation through ITC reconciliation, partner approval, and final filing. Each tracker is named automatically in the format GST-YYYY-##### (for example, GST-2025-00087). You never assign names manually.

Return Types

The tracker supports six GST return types:

Return Type	Who files it	Frequency
GSTR-1	All regular taxpayers	Monthly (or quarterly under QRMP)
GSTR-3B	All regular taxpayers	Monthly (or quarterly under QRMP)
GSTR-9	All regular taxpayers	Annual
GSTR-9C	Taxpayers with turnover above Rs. 5 Crore	Annual (reconciliation statement)
GSTR-4	Composition taxpayers	Annual
CMP-08	Composition taxpayers	Quarterly (challan for tax payment)

Who Uses This Feature

Role	What they do
CA Staff	Imports data, performs ITC reconciliation, resolves mismatches, prepares the return
CA Manager	Submits to partner for review, files the approved return, archives after filing
CA Partner	Reviews the reconciled return and approves or rejects before filing
CA Client	Receives notifications on their portal when action is required

Before You Start

The client’s CA Engagement must be active with a GSTIN recorded.
For ITC reconciliation (required for GSTR-3B), import the client’s GSTR-2B data first. You cannot complete the ITC reconciliation table without it.
Confirm the filing period and return type before creating a tracker. The obligation engine auto-generates trackers for most clients, so check the list first to avoid duplicates.
For GSTR-9C, ensure the client’s turnover for the financial year exceeds Rs. 5 Crore. GSTR-9C is not required below this threshold.

Status Lifecycle

A GST Return Tracker moves through the following statuses:

Pending
  |
  v (Prepare Data - CA Staff)
Data Prepared
  |
  v (Submit for Review - CA Manager)
Under Review
  |
  v (Approve - CA Partner)
Approved
  |
  v (File - CA Manager)
Filed
  |
  v (Archive - CA Manager, optional)
Archived

Two additional statuses exist outside the main workflow:

Late Filed: Set automatically when a return is marked Filed after the statutory due date. This preserves the audit trail while distinguishing on-time from late filings in reports.
Nil Return: Set manually when there is no GST liability and no outward supplies for the period. You must still file GSTR-1 and GSTR-3B even for nil periods; this status indicates that was done with nil figures.

GST Return Tracker status flow from Pending through Filed and Archived, with Late Filed and Nil Return shown as variants

Workflow: From Preparation to Filing

Step 1: Prepare Data (Pending to Data Prepared)

Who: CA Staff Open the GST Return Tracker assigned to you. Confirm the return type, filing period, and financial year. Then:

Import the client’s sales and purchase data for the period.
Complete the ITC reconciliation section (see the ITC Reconciliation section below for detail).
Resolve any flagged mismatches.
Fill in the Total Tax Liability and ITC Claimed fields.
Set any applicable flags: E-Invoice, LUT, or RCM.

When the data is complete, click Prepare Data. The status moves to Data Prepared. Path: Filings section in the portal, then GST Returns. Or use the workspace shortcut tile labelled GST Returns (purple tile).

GST Return Tracker in Data Prepared status showing ITC reconciliation table and total tax liability

Step 2: Submit for Review (Data Prepared to Under Review)

Who: CA Manager Review the prepared data. Check the ITC difference field. If the difference exceeds Rs. 1,000, ensure the mismatch has been documented in the per-invoice breakdown table before proceeding. Click Submit for Review. The CA Partner receives an in-app notification.

GST Return Tracker in Under Review status with ITC difference highlighted

Step 3: Approve or Reject (Under Review to Approved or back to Pending)

Who: CA Partner Open the tracker in Under Review status. Review:

ITC reconciliation figures and any flagged mismatches
Total tax liability and ITC claimed
RCM liability if applicable
E-invoice and LUT flags

Then either:

Approve: Click Approve. Status moves to Approved. The CA Manager is notified that filing can proceed.
Reject: Click Reject and note the reason. Status returns to Pending. CA Staff is notified to revise.

GST Return Tracker in Approved status ready for filing

Step 4: File (Approved to Filed)

Who: CA Manager After partner approval:

Log in to the GST portal using the client’s credentials from the Portal Credentials Vault.
File the return on the portal.
Return to the tracker and enter:
- Filed By: Your name.
- Acknowledgement No.: The ARN issued by the GST portal.
- Filing Date: The date of filing.
- Attachment: Attach the filed return or filing confirmation.
Click File. Status moves to Filed.

The system then automatically creates the next tracker in the chain (for example, filing GSTR-3B for March creates the April GSTR-3B tracker).

Filed GST Return Tracker showing ARN, filing date, filed by, and attached return document

Step 5: Archive (Optional)

Who: CA Manager Once a filed return is fully closed and no follow-up is expected, click Archive. Archived records are excluded from active list views but remain available for audit and historical reporting.

ITC Reconciliation

ITC reconciliation is the process of matching the Input Tax Credit available in GSTR-2B against the ITC recorded in the client’s purchase books. Mismatches must be resolved before GSTR-3B is filed, because unresolved differences can lead to ITC reversals or departmental notices.

ITC summary fields

Field	Description/Purpose
ITC as per GSTR-2B	ITC available as per the GSTR-2B auto-populated from the uploaded 2B data. This is what the GST portal will allow as a credit.
ITC as per Books	ITC recorded in the client’s purchase register or accounting system. Entered by CA Staff.
ITC Difference	Auto-calculated: ITC as per 2B minus ITC as per Books. A positive figure means more credit is available in 2B than claimed in books (under-claim). A negative figure means more is claimed in books than available in 2B (over-claim, which is the higher-risk scenario). Flagged automatically if the absolute value exceeds Rs. 1,000.
ITC Claimed	The ITC amount the firm will actually claim in GSTR-3B. This may differ from both the 2B figure and the books figure if some credit is being deferred.

CA GST ITC Match table

The per-invoice breakdown table (CA GST ITC Match) shows how each purchase invoice reconciles. Each row is classified as one of:

Classification	Meaning
Matched	Invoice appears in both GSTR-2B and books with matching amounts. No action required.
Mismatch	Invoice appears in both but with different amounts. Investigate and resolve before filing.
Only in 2B	Invoice appears in GSTR-2B but not in the client’s purchase register. Check whether the purchase was recorded; if not, add it.
Only in Books	Invoice appears in the client’s books but not in GSTR-2B. The supplier may not have filed their GSTR-1 yet. This credit cannot be claimed until it appears in 2B.

CA GST ITC Match table showing per-invoice rows classified as Matched, Mismatch, Only in 2B, or Only in Books

All mismatches above Rs. 1,000 must be documented in the Remarks field or resolved before the CA Manager submits for partner review.

Special Flags

E-Invoice (e_invoice_enabled)

Set this flag to Yes if the client is required to generate e-invoices under the e-invoicing mandate. When enabled, the reconciliation process also validates that outward supply figures in GSTR-1 match the e-invoice data. For clients below the current turnover threshold, leave this as No.

LUT (lut_applicable)

Set this flag to Yes for exporters who have filed a Letter of Undertaking to export without payment of IGST. When enabled, the return workflow includes a check to confirm the LUT reference number is current and has not expired.

RCM Liability

The RCM Liability field captures the tax payable by the client on purchases where the supplier is not liable to pay GST (Reverse Charge Mechanism). Enter the RCM liability separately; it is added to the total tax liability figure and must be paid as cash, not offset against ITC.

Field Guide

Field	Description/Purpose
Client Engagement	The CA Engagement this return belongs to. Links the tracker to the client’s GSTIN, entity type, and portal access. Mandatory.
Return Type	The GST form being filed: GSTR-1, GSTR-3B, GSTR-9, GSTR-9C, GSTR-4, or CMP-08.
Filing Period	The month or quarter this return covers (e.g. April 2025, Q1 FY 2025-26).
Financial Year	The financial year the return falls in (e.g. 2025-26). Required for annual returns.
Due Date	The statutory filing deadline. Auto-populated from the obligation template; editable by a CA Manager if the authority extends the deadline.
Filing Date	The actual date the return was filed on the GST portal. Entered when marking as Filed.
Status	Current stage: Pending, Data Prepared, Under Review, Approved, Filed, Late Filed, Nil Return, or Archived.
Filed By	The CA Manager who filed the return on the GST portal. Entered when marking as Filed.
Total Tax Liability	Total GST payable for the period (output tax minus ITC claimed, plus RCM).
ITC Claimed	ITC amount being offset against the tax liability in this return.
ITC as per GSTR-2B	ITC available per auto-populated 2B data.
ITC as per Books	ITC as recorded in the client’s purchase register.
ITC Difference	Auto-calculated difference between 2B and books. Flagged if absolute value exceeds Rs. 1,000.
RCM Liability	Tax payable under Reverse Charge Mechanism for the period.
E-Invoice Enabled	Whether the client is covered by the e-invoicing mandate. Yes or No.
LUT Applicable	Whether the client has an active Letter of Undertaking for export without IGST. Yes or No.
Acknowledgement No.	The ARN issued by the GST portal confirming the return was accepted. Mandatory before marking Filed.
Attachment	The filed return or GST portal filing confirmation. Attach when marking as Filed.

GST Return Tracker form showing all fields including ITC reconciliation section, special flags, and filing details

Notifications and Alerts

Event	Who is notified	How
Tracker created and assigned	CA Staff	In-app notification
Data submitted for partner review	CA Partner	In-app notification
Return approved	CA Manager	In-app notification
Return rejected	CA Staff and CA Manager	In-app notification with rejection note
Return filed	CA Client (if portal access is enabled)	In-app notification on client portal
ITC difference exceeds Rs. 1,000	CA Staff	Inline flag on the ITC Difference field
Return is overdue	CA Manager and CA Partner	Escalation via the standard reminder engine

Reports

The GST/TDS Reconciliation Summary report gives a firm-wide view of all GST Return Trackers where the ITC difference exceeds the threshold. It shows each client, the return period, the 2B figure, the books figure, and the gap amount. Use this report at the start of each filing cycle to identify which clients need reconciliation attention before the due date. Path: Reports and Analytics section in the workspace navigation cards, or the Reports section in the partner portal.

Workspace Access

Desk workspace: Use the GST Returns shortcut tile (purple tile) for quick access to the tracker list. The GST and Indirect Tax group in the navigation cards provides the same link. Portal: Go to the Filings section and open GST Returns. CA Staff see all trackers they are assigned to. CA Managers and partners see all trackers across all clients. Command Centre (portal): GST trackers that are overdue or due within 7 days appear in the Command Centre alongside compliance tasks, so you can triage the full filing queue in one place.

QRMP Scheme Note

Clients registered under the Quarterly Return Monthly Payment (QRMP) scheme file GSTR-1 and GSTR-3B quarterly rather than monthly. However, they still pay tax monthly through a challan. For QRMP clients:

GSTR-1 is due by the 13th of the month following the end of the quarter.
GSTR-3B is due between the 22nd and 24th of the month following the end of the quarter (date varies by state).
Monthly tax payments are made using PMT-06 challan (tracked separately as a compliance task, not as a GST Return Tracker).

When setting up trackers for QRMP clients, confirm the scheme status in the CA Engagement record before generating obligations. The obligation engine uses the QRMP flag from the engagement to apply the correct due dates automatically.

Best Practices

Import GSTR-2B data before reviewing ITC. The ITC as per GSTR-2B field cannot be filled without the 2B import. Starting the reconciliation process before the 2B is available wastes review cycles. Coordinate with the client to ensure their 2B is available (typically by the 14th of the month following the return period).
Resolve all mismatches above Rs. 1,000 before submission. The CA Manager cannot submit for partner review if a mismatch above Rs. 1,000 is unresolved. Do not mark mismatches as resolved without actually correcting or documenting them.
File Nil Returns on time. A nil return is still a return. Clients with zero sales or purchases in a period must still file GSTR-1 and GSTR-3B by the due date. Create a tracker, mark the return as Nil Return after filing, and enter the ARN. Late fees apply for nil returns just as they do for regular returns.
Always record the ARN when filing. The Acknowledgement Number (ARN) is legal proof that the return was filed and accepted by the GST portal. A filed record without an ARN is incomplete and will not pass a compliance audit.
Use the LUT flag for all exporter clients. If a client exports goods or services and has filed an LUT, enable the flag on every return tracker for that client. This prevents accidental IGST payment on zero-rated supplies.
Check the GST/TDS Reconciliation Summary before each cycle starts. Running this report at the beginning of the filing month identifies all clients with prior-period mismatches, so you can address carry-forward issues before they compound.
For GSTR-9C, start early. GSTR-9C requires a reconciliation statement between audited financials and GST returns. The turnover reconciliation and clause-by-clause verification take significantly longer than a regular monthly return. Start the GSTR-9C tracker at least six weeks before the annual filing deadline.

Feature Overview for a summary of all GST and indirect tax features.
Workflow Overview for the end-to-end engagement journey including GST filing steps.
Compliance Tasks for tracking the broader set of filing obligations beyond GST.
ITC Reconciliation for the standalone reconciliation tool that compares 2B against books outside the return tracker.
Portal Credentials Vault for retrieving GST portal login credentials when filing.
Reports and Analytics for the GST/TDS Reconciliation Summary report.

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