Books and GSTR-1 differ
A sale may be missing or entered twice, or a credit note may have been left out.
Service
GST return filing help, and the part that stays yours
Filing is the last click. The real work is making your books, your sales return, your summary return and your suppliers' data agree. This page explains the work behind each return, so you know what to expect and what to check.
The returns most small businesses deal with
Which ones apply depends on your registration type and turnover. The GST portal (opens in a new tab) is the final word.
| Item | What it is, in plain terms | What it depends on |
|---|---|---|
| GSTR-1 | Your statement of sales, invoice by invoice for business customers | Your sales register, credit and debit notes |
| GSTR-3B | Your summary return, showing tax due, input tax credit claimed and tax paid | GSTR-1 figures, your purchases, and credit available |
| GSTR-2B | A statement generated for you from what suppliers reported. You do not file it, but you rely on it for input tax credit | Your suppliers filing correctly |
| Invoice Management System | Where you accept, reject or keep pending the invoices suppliers have reported. Using it is optional, and invoices left without action are treated as accepted | Someone checking them regularly |
| QRMP scheme | Quarterly returns with monthly tax payment, for taxpayers with aggregate turnover up to ₹5 crore (rule 61A) | Your eligibility and choice |
| Annual return | A yearly filing that applies to some taxpayers, depending on the rules for the year | Twelve months of correct monthly work |
Monthly GSTR-1 is due by the 11th and monthly GSTR-3B by the 20th of the following month. Quarterly filers file GSTR-1 by the 13th after the quarter, and a Delhi business files quarterly GSTR-3B by the 24th. Dates can be extended, so check the portal for yours.
Two portal rules from the July 2025 tax period. Tax liability carried into GSTR-3B from your GSTR-1 can no longer be edited in GSTR-3B; corrections go through GSTR-1A before GSTR-3B is filed. And the portal no longer accepts a return more than three years after its due date, so very old pending returns may become impossible to file.
What a mismatch is telling you
This is where a good person earns their fee. If someone only uploads figures and does not look at these, ask why.
GSTR-1 and GSTR-3B differ
Sales reported in one and not the other can draw attention from the department. There may be a valid timing reason, so ask for it in writing.
Books show credit that GSTR-2B does not
The supplier may not have reported the invoice, or may have made an error. Credit on that bill may need to wait, so someone must follow up.
GSTR-2B shows invoices you do not recognise
It may be a supplier's mistake, or an entry against your GSTIN that deserves attention. Do not ignore it.
Cash ledger and bank differ
A payment may have gone to the wrong head or may not have been set off.
Stock does not support the sales
Records may be incomplete. This can matter in an audit or inquiry.
What stays your responsibility
Hiring someone does not transfer the legal duty. Section 48(3) of the CGST Act says responsibility for correctness of what a GST practitioner files "shall continue to rest with the registered person". In practice:
- Hand over complete sales and purchase data on an agreed date.
- See the figures before filing, and approve them yourself.
- Keep login details and registered contacts in your own name.
- Understand what each OTP approves before you give it.
- Pay tax on time. A filing is not a payment.
- Read portal notices, or be clear who reads them.
Who can do this for you
Accountants, enrolled GST practitioners and CAs commonly handle GST returns. If someone acts as a GST practitioner, ask for the enrolment details. Rule 83 provides for authorising a practitioner on the portal through Form GST PCT-05, which is safer than sharing your password. Replying to a notice or appearing for you is a different matter. See GST notices and disputes.
Questions to ask before hiring
- Which reconciliations do you do each month, and will I see them?
- What date do you need my data by?
- Will I approve figures before filing?
- Who follows up with suppliers over missing credit?
- Is notice work included? If not, how is it charged?
- Do you file through a practitioner authorisation, or using my login?
What affects the fee
Invoice volume, purchases to reconcile, number of GSTINs, backlog or late returns, e-commerce or export complications, and whether annual filing and notices are included. Ask for the fee in writing for a defined scope. For records to prepare, see documents for GST return filing.
When a return needs a closer look
Tell Deepak Mittal about any of these on the first call, because they change the scope and the fee. A notice that leads to a hearing or an appeal is outside AccountOrbit's scope.
- You have received a notice or a demand.
- Returns are months behind, or registration is cancelled.
- You have large or unexplained credit mismatches.
- You are unsure how a supply should be classified or taxed.
Sources checked, November 2026
- GST portal (opens in a new tab) (official; check current notices)
- CGST Act, CBIC copy (opens in a new tab), section 48; CGST Rules on CBIC's tax information portal: rule 61 (opens in a new tab), rule 61A (opens in a new tab) and rule 83 (opens in a new tab); Notification 83/2020-Central Tax (opens in a new tab) on GSTR-1 dates (read at source, 10 November 2026)
- GSTN advisories of 12 November 2024 (IMS optional) and 7 June 2025 (GSTR-3B liability locking; three-year bar on returns), read on official copies
Need regular GST return help?
Tell us your rough monthly invoice count, whether you are behind, and what software you use.
