> ## Documentation Index > Fetch the complete documentation index at: https://docs.bizaxl.com/llms.txt > Use this file to discover all available pages before exploring further. # GST Returns > Prepare, reconcile, review, and file GST returns for all clients with built-in ITC matching against GSTR-2B and a multi-step approval workflow. **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. GST Return Tracker list showing return types, clients, filing periods, statuses, and ITC difference flags *** ## 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: 1. Import the client's sales and purchase data for the period. 2. Complete the ITC reconciliation section (see the ITC Reconciliation section below for detail). 3. Resolve any flagged mismatches. 4. Fill in the **Total Tax Liability** and **ITC Claimed** fields. 5. 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: 1. Log in to the GST portal using the client's credentials from the Portal Credentials Vault. 2. File the return on the portal. 3. 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. 4. 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. *** ## Related Features * [Feature Overview](/professional-services/ca-practice-management/feature-overview) for a summary of all GST and indirect tax features. * [Workflow Overview](/professional-services/ca-practice-management/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.