GST Filing Module
AY 2026-27WhatsApp Active
GST Filing Module
GSTR-1, GSTR-3B filing + ITR turnover cross-verification
Annual Turnover
₹85.4L
FY 2025-26
Output GST (18%)
₹7.69L
Collected
Input Tax Credit
₹5.20L
Purchases GST
Net GST Payable
₹2.49L
After ITC
GSTR-3B Filing Status
GSTR-3B — April 2025✓ Filed
Turnover: ₹6.8LGST Paid: ₹21,600Filed: 20 May 2025
GSTR-3B — May 2025✓ Filed
Turnover: ₹7.1LGST Paid: ₹24,800Filed: 20 Jun 2025
GSTR-3B — March 2026⚠ Overdue
Due: 20 Apr 2026Late Fee: ₹50/dayEst. Tax: ₹22,400
GSTR-1 (Sales Return)
GSTR-1 — Q4 FY25-26 (Jan–Mar)✓ Filed
Invoices: 84 | B2B: ₹32.4L | B2C: ₹18.6L
GSTR-1 — April 2026Due 11 May
Upload sales invoices to auto-generate GSTR-1 JSON
GST vs ITR Reconciliation
Claude AI cross-verifies GST turnover (GSTR-3B) vs ITR turnover vs Bank credits. Flags mismatches that could trigger scrutiny.
| Parameter | GSTR-3B | ITR / P&L | Bank Stmt | Status |
|---|---|---|---|---|
| Annual Turnover Reconciliation | ||||
| Gross Turnover | ₹85,40,000 | ₹85,40,000 | ₹85,82,000 | ₹42k gap |
| Taxable Supplies | ₹80,20,000 | ₹80,20,000 | — | Match |
| Exempt Supplies | ₹5,20,000 | ₹5,20,000 | — | Match |
| GST Payment Reconciliation | ||||
| GST Paid (cash) | ₹2,49,000 | — | ₹2,49,000 | Match |
| GST via ITC | ₹5,20,000 | — | — | OK |
| Net GST Liability | ₹7,69,000 − ₹5,20,000 | = ₹2,49,000 ✓ | ||
₹42,000 bank credit unaccounted in GSTR — likely advance receipts or GST-exempt income. Verify with client and add explanation in ITR.
Purchase Cross-Check (ITC Eligibility)
| Supplier | Invoice Amt | GST Paid | ITC Eligible? |
|---|---|---|---|
| Sharma Traders | ₹12,40,000 | ₹2,23,200 | ✓ Yes |
| Ramesh Suppliers | ₹8,60,000 | ₹1,54,800 | ✓ Yes |
| Local Vendor (Cash) | ₹1,20,000 | ₹21,600 | ✗ No (cash) |
| Interstate Purchase | ₹4,80,000 | ₹86,400 | ⚠ IGST verify |
| Total ITC Eligible | ₹25,80,000 | ₹4,64,400 | ✓ Claimed |