In simple words: This article explains the return from a practical filing perspective—what information belongs in it, which records should support it, how to reconcile it and what can go wrong if the data is reported incorrectly.
1. 1. GSTIN errors
Wrong recipient GSTIN can affect the recipient's purchase records and ITC.
Practical control: Reconcile the relevant books/records with GST Portal return data before filing and retain the working supporting the figure.
2. 2. Invoice number/date errors
Maintain a unique document register and reconcile invoice series.
Practical control: Reconcile the relevant books/records with GST Portal return data before filing and retain the working supporting the figure.
3. 3. Wrong place of supply
Review state code and interstate/intrastate treatment.
Practical control: Reconcile the relevant books/records with GST Portal return data before filing and retain the working supporting the figure.
4. 4. Wrong tax rate or taxable value
Reconcile invoice calculations with the sales ledger.
Practical control: Reconcile the relevant books/records with GST Portal return data before filing and retain the working supporting the figure.
5. 5. Credit/debit note errors
Link notes to original documents and avoid duplication.
Practical control: Reconcile the relevant books/records with GST Portal return data before filing and retain the working supporting the figure.
6. 6. Export/SEZ classification
Check zero-rated treatment and supporting documents.
Practical control: Reconcile the relevant books/records with GST Portal return data before filing and retain the working supporting the figure.
7. 7. HSN/SAC errors
Use the current HSN/SAC requirements applicable to the taxpayer.
Practical control: Reconcile the relevant books/records with GST Portal return data before filing and retain the working supporting the figure.
8. 8. Table 13 omission
From the May 2025 return period, Table 13 reporting is mandatory where applicable supplies are reported.
Practical control: Reconcile the relevant books/records with GST Portal return data before filing and retain the working supporting the figure.
9. 9. B2C classification errors
Perform state-wise and invoice-value checks.
Practical control: Reconcile the relevant books/records with GST Portal return data before filing and retain the working supporting the figure.
10. 10. Final control
Compare GSTR-1 totals with books and the corresponding GSTR-3B liability.
Practical control: Reconcile the relevant books/records with GST Portal return data before filing and retain the working supporting the figure.
Recommended workflow
Books / Registers→GST Portal data→Reconcile→Review→File
Final checklist
- All relevant invoices and documents are recorded.
- Taxable value and tax-head classification are reconciled.
- Amendments and credit/debit notes are considered.
- Portal auto-populated data has been reviewed rather than blindly accepted.
- Material differences have a documented explanation.
- Preview and payment/offset have been checked before filing.
Knowledge-purpose disclaimer: This article is for general educational and practical understanding. GST law, rules, notifications, circulars, portal functionality and filing procedures can change. Verify the provisions and procedures applicable to the relevant tax period and the facts of the transaction before taking a final tax position.