GST, explained with the figures in.
29 guides for people who would rather understand a table than trust a button. No sign-up and no form.
GSTR-1 from each marketplace
Amazon9 min readFiling GSTR-1 as an Amazon seller, without guessingWhich Amazon reports you need, what each transaction type means for the return, and the four places the Merchant Tax Report is easy to misread.Flipkart7 min readFiling GSTR-1 as a Flipkart sellerThe Sales Report and Flipkart’s own GSTR report, what each is for, and the four places Flipkart’s files are easy to misread.Meesho7 min readFiling GSTR-1 as a Meesho sellerThe two Meesho downloads a month needs, how the amounts and the invoice numbers join, and the two month-boundary traps that open a gap to the portal.Myntra6 min readFiling GSTR-1 as a Myntra sellerThe three Myntra reports a month needs, why they overlap, returns from last month, and what Myntra does not send: an HSN code and an invoice number.
Your own books into the return
Excel register8 min readFiling GSTR-1 from your own Excel sales registerWhich columns a sales register needs for GSTR-1, how the column mapper reads them once, and what to compare by hand the first month.Bill book10 min readA photographed or handwritten bill book in the return: what has to be true before a figure countsHow a photographed or handwritten bill book enters the return: your consent, the page’s own arithmetic, your tick, and one document counted once.Tally8 min readTally and the GST return, both ways: the Day Book in, the checked month outRead a TallyPrime Day Book export as the month’s sales, send the checked sales and purchases back as import files, and why every ledger name is yours.
The tables that catch sellers out
GSTR-17 min readTable 12: the HSN summary that has to match everything elseWhy the HSN summary in GSTR-1 is the table most likely to be quietly wrong, how to check it in a minute, and what a mismatch costs you later.Table 135 min readTable 13: what counts as a document issuedWhat counts as a document issued in Table 13 of GSTR-1: invoice series, cancellations, and zero-value invoices easy to count on the wrong side.Table 74 min readWhy a B2CS row can legitimately be negativeWhy a B2CS row in GSTR-1 can be negative: returns that cross a month boundary, how they net against sales, and when a negative figure is a problem.Exports8 min readExports and SEZ supplies in Table 6: LUT, with payment, and the shipping billHow exports and SEZ supplies go into GSTR-1 Table 6: the LUT, tax paid or not, the shipping bill, and where each lands in Table 12 and GSTR-3B.TCS6 min readTCS under section 52, and what actually goes in Table 14What the marketplace collects as TCS under section 52, what you report in Table 14 of GSTR-1, and why that figure is not the TCS amount itself.
Corrections, quiet months and the upload
Amendments8 min readAmending a GSTR-1: Tables 9A, 9C and 10, and the deadline you cannot moveWhich of Tables 9A, 9C and 10 takes a correction, what cannot be changed, where GSTR-1A fits, and the 30 November deadline in section 37(3).Nil return7 min readWhen a GSTR-1 is really nil, and how to file it by SMSWhen a GSTR-1 is really nil, how to file it by SMS under rule 67A, what a late one costs, and the marketplace statement that says it is not nil.QRMP8 min readQuarterly filing under QRMP: who may, what is due when, and what the IFF is forWho may file GSTR-1 and GSTR-3B quarterly, when to opt in or out, the monthly PMT-06, a quarter’s dates in order, and what the optional IFF does.JSON8 min readWhy the portal rejects a GSTR-1 JSON, and how to read the error reportA GSTR-1 JSON has to pass the offline tool’s rules, and this guide covers the refusals sellers hit most, the error report and a safe second upload.
Due dates, month by month
When the portal refuses it
JSON9 min readError in JSON structure validation: why the portal refused the whole GSTR-1 fileRET191106 means the GSTR-1 JSON broke GSTN’s own schema, so none of it was taken. The faults that cause it, how to find the field, and the fix for each.JSON12 min readRET191113 and the other GSTR-1 error codes: what each means and what to changeRET191113 means the GSTIN is invalid. Each GSTR-1 error code GSTN documents, in its own words, with the table, the fix, and whether fynxIQ catches it.Table 129 min readTable 12 HSN summary does not match: the four ways it happens, and the check for eachTable 12 does not match when the HSN summary and Tables 4 to 9 disagree. The four ways it happens, the portal’s 10 per cent rule, and the check for each.GSTIN8 min readInvalid GSTIN of the recipient: the shapes a GSTIN takes, and what to do with a wrong oneA recipient GSTIN is refused when its shape or check digit is wrong, or the registration was not active. How to tell which, and what to do with the sale.JSON8 min readHow to read the GSTR-1 error report the portal gives backProcessed with Error means some records went in and the rest wait in an error report. Where to get it, what each field and status means, and how to fix it.JSON9 min readComparing GSTR-1 JSON validators: fourteen checks to test any tool againstHow to judge a GSTR-1 JSON validator by what it catches, not by its claims: fourteen checks, each with its source, and a test file of known faults to try.
Purchases, GSTR-3B and paying
GSTR-2B8 min readReconciling GSTR-2B with your purchase registerWhy credit follows the GSTR-2B, not your books, since January 2022; how to match it to your register bill by bill; and what to do with each difference.GSTR-3B8 min readGSTR-3B Table 4: credit available, reversed and ineligibleWhat goes in each row of GSTR-3B Table 4 under Circular 170/02/2022-GST: blocked credit, rules 42, 43, 37 and 37A, reclaimed and unavailable credit.GSTR-3B8 min readHow a GSTR-3B is actually paid: the set-off order, the cash ledger and why a draft differs from the portal’s figureHow credit pays a GSTR-3B in the order section 49 and rule 88A fix, where marketplace TCS lands in the cash ledger, and why a draft can differ.Late fee7 min readGST late fee: why it is 50 rupees a day, and when it stopsEach Act’s ₹100 a day is waived to ₹25 and charged under two Acts, so ₹50; since June 2021 a ceiling set by turnover stops it, and only cash pays it.
For CA firms
CA firms8 min readA month in a CA practice on fynxIQ: from the client’s files to two ARNsHow a practice runs a month on fynxIQ, from upload links on the 1st to the GSTR-1 and GSTR-3B each marked filed with its own ARN.CA firms6 min readConnecting fynxIQ to Claude or ChatGPT: asking an assistant where your clients standConnect Claude or ChatGPT to fynxIQ and ask where each client stands: returns filed, what blocked a month, notices and due dates, and what it never sees.
Or let the checks do the reading.
fynxIQ runs every check on every return it prepares, in integer paise. Free for 2 GSTINs and 6 prepared returns a month.