> ## Documentation Index > Fetch the complete documentation index at: https://docs.erp.arukz.com/llms.txt > Use this file to discover all available pages before exploring further. # GSTR-1, GSTR-3B and GSTR-2B matching > Prepare GSTR-1 and GSTR-3B figures from posted documents, match GSTR-2B against vendor bills, list bills unpaid after 180 days and record each filing. ARUKZ ERP prepares the figures for GSTR-1 and GSTR-3B from the invoices, bills and credit notes you have posted, matches your GSTR-2B against your vendor bills, and keeps a record of each return you file. It does not file anything. Your accountant checks the figures, files on the GST portal, and records the ARN back in ARUKZ ERP, which then warns if documents for that month change afterwards. All of it is under **Accounting → GST returns**. GST returns is one of the modules every new workspace starts with. ## The screens > [tab] GSTR-1 > > Pick the month and ARUKZ ERP sorts its sales into the tables of GSTR-1: > > | GSTR-1 table | What goes in it | > | - | - | > | B2B | Invoices to registered customers | > | B2C large | Inter-state invoices to unregistered buyers above ₹1 lakh, invoice by invoice (rule 59(4), from 1 August 2024) | > | B2C small | Other sales to unregistered buyers, by state and rate | > | Credit notes | To registered and to unregistered buyers, separately | > | Exports, SEZ and deemed exports | Table 6A with port code and shipping bill, SEZ supplies and deemed exports | > | Nil rated and exempt | Supplies with no tax | > | Table 12, HSN summary | By HSN, unit and rate, on separate tabs for registered and unregistered buyers. Credit notes net off. | > | Table 13, documents | Documents issued in the month, including cancelled ones | > > Above the tables, a list of problems in plain words tells you what to fix first, such as an invoice line with no HSN code. **Export CSV** writes the month's figures section by section for your accountant's working file. It is not the portal's upload format. > [tab] GSTR-3B > > GSTR-3B shows the main tables from posted documents and how the tax gets paid. Input tax credit is set against output tax in the order the law sets: IGST credit first against IGST, then CGST and SGST; CGST and SGST credit only after IGST credit is used; CGST credit never pays SGST and SGST credit never pays CGST. Reverse-charge tax is paid in cash, so it stays out of the set-off. > > Rule 36(4) allows credit only for what appears in your GSTR-2B. If you have imported the month's GSTR-2B, the set-off uses its figure. If not, it uses the books, and the screen warns that this is a working figure. > [tab] GSTR-2B match > > Download GSTR-2B from the portal and use **Import GSTR-2B**. You see the first rows of the file and confirm which column is which; ARUKZ ERP remembers your choice for next month. A new file for the same month replaces the old one. > > Each line is set against your posted vendor bills. A line and a bill pair up when the supplier GSTIN, the invoice number and the kind of document match. Invoice numbers are compared without capitals, spaces, slashes, hyphens or leading zeros, so `INV/0012`, `inv-12` and `INV 012` are one number. Each pair is compared tax head by tax head. > > | Result | Meaning | > | - | - | > | Matched | In both, with the same tax | > | Value differs | In both, but the tax is not the same | > | In 2B, not in books | The supplier reported it, you have no bill | > | In books, not in 2B | You have a bill the supplier has not reported | > > When an invoice number appears twice on either side, nothing is picked: every one involved is listed as unmatched, with a note, for you to decide. **Export CSV** gives the result for your accountant. > [tab] Registers and ledgers > > The **Outward register** and **Inward register** list every document by rate, with credit notes reducing the totals, and export to CSV with a totals row. The GSTR-3B screen also compares the return with the GST ledger and says **Matches the ledger, within one rupee** or **Does not match the ledger. Check before filing.** > > **GST ledgers** lets a company that books all GST to one tax account move to one account per head (CGST, SGST, IGST). New companies start on separate ledgers. ## Bills unpaid after 180 days Under rule 37(1), credit taken on a bill must be paid back if the supplier has not been paid, wholly or partly, within 180 days of the invoice date, in proportion to what is unpaid. **Unpaid after 180 days** lists those bills from day 181, with the credit to reverse. Reverse-charge bills are left out, as the rule leaves them out. ## Record a filing **1. Check the month** Open GSTR-1 or GSTR-3B for the month, clear the problems list, and compare with your accountant's working. **2. File on the GST portal** Your accountant files the return on the portal. **3. Record as filed** Use **Record as filed** with the ARN and the filing date. ARUKZ ERP stores the figures as they stood. **4. Watch for changes** If an invoice or bill in that month is edited, added or cancelled later, the screen shows the difference between the filed figures and the books, so you can correct it in a later return. > [!TIP] > > When you close the financial year, the year-close review lists months with posted sales or bills and no filing recorded, so a month does not slip. Due dates are on the [compliance calendar](https://docs.erp.arukz.com/modules/compliance-calendar.md). ## What it does not do yet * It does not file GSTR-1, GSTR-3B or any other return. There is no connection to the GST portal. * Amendments (B2BA, CDNRA) are not separated into their own tables, and there is no GSTR-1A or GSTR-9. * Import of services is not told apart from other reverse charge in GSTR-3B; all of it shows under table 4(A)(3). * Months with no documents are not listed as unfiled, though a nil return is still due. Watch those yourself. * The Invoice Management System (IMS) is not imported, and supplier default under rule 37A is not checked. * The GSTR-2B file layout has not been checked against a real portal download, which is why you confirm the columns before every import. > [!WARNING] > > Treat these figures as a working file for your CA. Have them checked against a real month before you rely on them for filing. ## Related > [card] [Exports under LUT](https://docs.erp.arukz.com/gst/exports-lut.md) > > How exports reach table 6A. > [card] [Accounting](https://docs.erp.arukz.com/modules/accounting.md) > > Invoices, bills, payments and the ledgers behind the returns. This documentation is built and hosted on [Mintlify](https://mintlify.com), a developer documentation platform.