fynxIQ
Sign inStart free
What every check rests on

No check without an authority.

Each check names the section, rule, notification, circular or GSTN advisory it rests on, or says plainly that it is arithmetic, a published format or the portal’s own behaviour. It blocks only when the answer is certain; doubt is a warning.

Blocker
Certain. On a GSTR-1 the download stays closed until it is fixed.
Warning
Doubt. Worth a look; it does not stop you.
Note
Nothing wrong. It says what it did, such as tax paid in cash.
Showing 126 of 126 checks. 20 of them can block or warn, and are counted under Blockers and under Warnings.
CheckKindAuthorityProtects
A GSTR-1 more than three years past its due date can no longer be filedFrom 1 October 2023 section 37(5) bars a GSTR-1 after three years from its due date, counted from the date Notification 83/2020 or a later extension set. Whether the portal still takes one is its own record, so it is a warning, never a blocker: the return can still be built and checked, and the business is told to look at the portal before relying on it.WarningSections 142 to 145 of the Finance Act, 2023, inserting sections 37(5), 39(11), 44(2) and 52(15) of the CGST Act, in force by Notification 28/2023-Central Tax (31 July 2023), from 1 October 2023; Section 37(1) of the CGST Act with Notification 83/2020-Central Tax; rule 59(2) of the CGST Rules as substituted by Notification 82/2020-Central Tax, from 1 January 2021; GSTN advisory on the barring of GST returns on expiry of three years (29 October 2024), from Early 2025 on the portal; GSTN advisory on returns barred after three years (29 October 2025), from 1 November 2025GSTR-1, whether it can still be filed
The HSN summary covers the same supplies as the liability tablesBoth halves describe one month of the same ledger, so their totals are the same integer number of paise. Compared with exact equality, not a tolerance.Blocker or warningArithmetic. It needs no authority.GSTR-1 Table 12
An invoice total equals the sum of its own item linesAddition. A document that disagrees with itself is wrong whatever the law says.BlockerArithmetic. It needs no authority.GSTR-1 Tables 4, 5, 9A, 9B, 9C
Tax is the declared rate applied to the declared baseMultiplication, in paise. This is what catches a rate entered as 0.03 where 3 was meant: every figure scales by a hundred and the return still balances internally.BlockerArithmetic. It needs no authority.GSTR-1 Tables 4, 5, 7, 9, 10, 12
Every GSTIN carries its own correct check digitThe fifteenth character is computed from the first fourteen, so a typo is arithmetic to detect, and the first two are a code a registration can carry: 01 to 38, 97 or 99. It proves the number is well formed. It does not prove the registration exists.BlockerGSTIN structure published by GSTN; section 25(9) and section 55 of the CGST Act for UINs; GST state codes as GSTN publishes them in the e-invoice schema, with Other Territory (97) and Centre Jurisdiction (99), from Current list, read 23 September 2026GSTR-1 Tables 4, 9A, 9B, 9C, 14
Inter-state supplies carry integrated tax, intra-state splits central and stateDecided by comparing two state codes already present in the return. No lookup and no judgement is involved.BlockerArithmetic. It needs no authority.GSTR-1 Tables 4, 5, 7, 9, 10
The HSN summary carries the digit depth your turnover obligesSix digits above ₹5 crore turnover, four at or below. When turnover has not been entered in settings, fynxIQ says nothing rather than guessing which threshold you are on.Blocker or warningNotification 78/2020-Central Tax, from 1 April 2021GSTR-1 Table 12
Every HSN code in Table 12 is a code that existsThe nomenclature itself. A code is four, six or eight digits; chapter 00 does not exist and chapter 77 is reserved with no headings under it. Where fynxIQ lists a heading's subdivisions in full (7113 to 7118 and 9506 today), a subheading outside that list does not exist either, and 71170990 is the case that proves it: heading 7117 subdivides only into 711711, 711719 and 711790. The portal validates against its own master and rejects the WHOLE of Table 12 when one row fails, so this blocks rather than warns. Outside the listed headings fynxIQ says nothing rather than refusing a code it cannot check.BlockerThe HSN and SAC list GSTN publishes (HSN_SAC.xlsx), from which Table 12 is filled, from Current list, read 23 September 2026; GSTN advisory of 2 May 2025 (Phase III, Tables 12 and 13), from May 2025 return periodGSTR-1 Table 12
No document number is reported twiceCounting. Two rows carrying one invoice number is a fact about the file.BlockerArithmetic. It needs no authority.GSTR-1 Tables 4, 5, 9B, 13
Every rate existed as a GST rate in this filing periodRates have commencement dates, so this check is period-aware. A superseded rate is a warning and never a blocker: a credit note against an older invoice legitimately carries the older rate.Blocker or warningNotification 9/2025-Central Tax (Rate), from 22 September 2025; Notification 19/2025-Central Tax (Rate), from 1 February 2026; Notification 14/2025-Central Tax (Rate), from 22 September 2025GSTR-1 Tables 4, 5, 7, 9, 10, 12
A concessional rate belongs to goods that are entitled to it3% is the precious-metals rate. On a plastic bottle it is not a discount, it is short tax.WarningNotification 1/2017-Central Tax (Rate), from 1 July 2017GSTR-1 Table 12
These goods may legitimately carry this rateChecked against the rate master below, which covers a deliberately small number of codes. Advisory, never blocking, and silent on any code the master does not cover.WarningNotification 1/2017-Central Tax (Rate), from 1 July 2017; Notification 9/2025-Central Tax (Rate), from 22 September 2025; Notification 14/2025-Central Tax (Rate), from 22 September 2025GSTR-1 Table 12
A zero-rated line carries no tax, and a taxed line is not zero-ratedZero times anything is zero.Blocker or warningArithmetic. It needs no authority.GSTR-1 Table 7
Nil-rated and exempt supplies are not reported in the taxable tablesThe portal keeps them in Table 8, and a return that puts them elsewhere overstates supply.WarningPortal behaviour. No single instrument.GSTR-1 Tables 4, 5, 7, 8
A register row is dated inside the month being filed, or said soA document of an earlier month may be declared late, in the return being filed, until 30 November after the end of its financial year; after that day it cannot be declared at all, and a document dated after the month being filed belongs to a later return. So an earlier row holds the return while that window is open until you say, number by number, whether to declare it late here or leave it out as already declared; once the window has closed it is a blocker outright, and a later row is always a blocker. This holds for the books you keep: a register, a fynxIQ Register, Tally, photographed bills. A marketplace’s own report is the documents of the month it covers and its rows are not asked about one by one, and neither is a fynxIQ Register row whose Numbered by column says Marketplace, being a copy of one.BlockerSection 37(3) of the CGST Act, first proviso, as amended by the Finance Act 2022 (Notification 18/2022-Central Tax), from 1 October 2022GSTR-1, the period filed
The tax heads on a document match its place of supplyEvery invoice and note in Tables 4, 5, 6 and 9B is held against its place of supply: integrated tax when the place of supply is another State, central and state tax when it is the supplier’s own, and integrated tax whatever the state for a supply to an SEZ unit or an export. A blocker, because the money is in the wrong ledger and the portal takes it as filed. Where a file states only a total, the heads are worked out by the same law: integrated tax at the whole rate on the value, or central and state tax each at half the rate on the value and each worked out on its own, so the two are equal and never a total split unevenly.BlockerSections 7 and 8 of the IGST Act, 2017, from 1 July 2017; Sections 16 and 7(5) of the IGST Act, 2017, from 1 July 2017; Section 9(1) of the CGST Act and of each State Act, and section 7(1) of the UTGST Act, read with Notification 1/2017-Central Tax (Rate), from 1 July 2017GSTR-1 Tables 4, 5, 6, 7, 9B
A supply under LUT or bond is written at 0%, and said to be practiceThe law says such a supply carries no integrated tax; no circular says which rate its row names. Practice, and the offline tool’s export sheet, write 0%, and fynxIQ does the same in Tables 6A, 6B and 12. A warning, until a real filing settles it.WarningSections 16 and 7(5) of the IGST Act, 2017, from 1 July 2017; GSTN advisory on HSN validations in Table 12 of GSTR-1 (8 January 2025), from Phase III of HSN reportingGSTR-1 Tables 6A, 6B, 12
A buyer GSTIN that failed its check digit is named, not silently droppedDropping it turns a B2B supply into B2C without saying so. The buyer loses input credit and nobody finds out. This check exists because that failure was found in our own code.WarningGSTIN structure published by GSTN; section 25(9) and section 55 of the CGST Act for UINs; GST state codes as GSTN publishes them in the e-invoice schema, with Other Territory (97) and Centre Jurisdiction (99), from Current list, read 23 September 2026GSTR-1 Tables 4, 7
A row whose buyer is your own GSTIN holds the returnA business does not supply to its own registration. Such a row is a column mapped the wrong way round or a purchase in the sales register, and either way it is named and held rather than filed as a B2B supply to yourself.BlockerArithmetic. It needs no authority.GSTR-1 Table 4
Every document reported falls inside a declared range in the document summaryRequired from the May 2025 period. Every number missing from a range is named, so it can be checked against your own register rather than assumed cancelled. When the numbers in a column leave more than a thousand gaps between the first and the last, they are not one invoice book (order numbers, or several books in one column): Table 13 then declares only the documents in hand and a warning says so, rather than asking about every gap. A series a marketplace numbered is the marketplace’s to answer for, not yours: a number missing from its report is counted as cancelled and a warning names it, without a question. That covers a fynxIQ Register row whose Numbered by column says Marketplace; a row that says Seller, is blank, or says anything else (which is warned of) is your own book and is asked about. A Register carries the documents Table 13 counts that are no line on its Documents sheet, each counted as issued or cancelled as the row says; a row of that sheet whose type or outcome is not one of the list’s words is left out and warned of rather than guessed, and a row for another registration is left out and named. A Register line named by its Reference column alone (a packet id where the report gives no invoice number) is not counted, as the report it was copied from was not.Blocker or warningGSTN advisory of 2 May 2025 (Phase III, Tables 12 and 13), from May 2025 return period; GSTN’s FAQs on Form GSTR-1 and on its Table 12 (tutorial.gst.gov.in), from Read 25 September 2026GSTR-1 Table 13
The B2B tab of Table 12 is filled whenever B2B supplies are reportedSince the May 2025 period the portal refuses a return that reports supplies to registered buyers and leaves the B2B tab of the HSN summary empty. The B2C tab is not mandatory, so an empty one is a warning here rather than a stop.Blocker or warningGSTN advisory of 2 May 2025 (Phase III, Tables 12 and 13), from May 2025 return period; GSTN’s FAQs on Form GSTR-1 and on its Table 12 (tutorial.gst.gov.in), from Read 25 September 2026GSTR-1 Table 12
The JSON is one the portal’s upload will acceptEvery field is held against the offline tool’s own constraints before the file is offered: document numbers, dates, decimals, state codes, rates, unit codes, HSN codes of four, six or eight digits as the portal’s HSN list has them, tax heads by direction of supply, and one row per combination where the portal keeps one. Then the whole file is held to GSTN’s own GSTR-1 schema: no field it does not list, none it requires missing. A return can be right and still be refused at the door for one of these. A Table 12 quantity with a third decimal is rounded to two as the schema asks, and the rows rounded are named.Blocker or warningGSTR1 - Save GSTR1 data, request schema v4.1 (GST Developer Portal, GSTN), from Current version, downloaded 25 September 2026; GSTR1 - Save GSTR1 data, request schema v4.1 (GSTN), definition "hsnqty", from Current version, downloaded 25 September 2026; Error codes of GSTR1 - Save GSTR1 data v5.0, All - Get Return Status v1.1 and GSTR1 - Validate HSN Summary v5.0 (GST Developer Portal, GSTN), from Read 25 September 2026; GSTR-1 Returns Offline Tool and its JSON validation (GSTN), from Current version, checked September 2026; GSTN advisory of 2 May 2025 (Phase III, Tables 12 and 13), from May 2025 return period; The HSN and SAC list GSTN publishes (HSN_SAC.xlsx), from which Table 12 is filled, from Current list, read 23 September 2026The GSTR-1 JSON, whole
Supplies through an operator are attributed to that operatorA sum over rows that already carry the operator, reconciled against the total.WarningArithmetic. It needs no authority.GSTR-1 Table 14
A rate and state that nets to a negative value is explained, not hiddenReturns exceeding sales in one period is ordinary and the portal accepts it. It is reported so the figure is never a surprise.NoteArithmetic. It needs no authority.GSTR-1 Table 7
A nil return has nothing to reportNil means no outward supply, no credit or debit note, no amendment and no advance. Anything the upload produces for the period contradicts the declaration and stops it.BlockerRule 67A of the CGST Rules (Notification 58/2020-Central Tax), from 1 July 2020GSTR-1, whole
Every document falls inside the period being filedDate comparison against the period on the return.BlockerArithmetic. It needs no authority.GSTR-1, whole
A credit note against a sale of an earlier financial year is declared in timeA credit note is declared no later than 30 November after the financial year of the sale it reverses; a return that cannot be filed before that day is past it, so October’s return is the last to carry a closed year’s note. After it the note reduces no tax. A warning rather than a blocker, because the date of the sale is the source’s, and a marketplace sometimes gives the order’s.WarningSection 34(2) of the CGST Act, as amended by the Finance Act 2022 (Notification 18/2022-Central Tax), from 1 October 2022GSTR-1 Tables 7, 9B
The GSTR-1 that was filed says what the files say, table by tableA difference between the filed return and the one the files make is put right in a later GSTR-1, no later than 30 November after the financial year or the annual return if that comes first; a credit note reduces tax only within the same window. A warning with the figure, never a blocker: the filed return is history, and the correction belongs to a return still to come.WarningSection 37(3) of the CGST Act, first proviso, as amended by the Finance Act 2022 (Notification 18/2022-Central Tax), from 1 October 2022; Section 34(2) of the CGST Act, as amended by the Finance Act 2022 (Notification 18/2022-Central Tax), from 1 October 2022The filed GSTR-1, and the later return that corrects it
A filed return is held only against the same registration’s return for the same periodA GSTR-1 is one registration’s statement of one period; held against another’s, every figure would differ and none of the differences would mean anything. A file of another return, or a part of one inside the download, is set aside and said.WarningArithmetic. It needs no authority.The filed GSTR-1 comparison
An amendment corrects an earlier period, inside the time the law allowsThe original document’s date decides its period and its financial year. A document of the period being filed is corrected in that period’s own tables, not amended. One whose 30 November deadline has passed by the first day this return can be filed cannot be amended at all. The annual return, which can close the window sooner, is named and not guessed at.BlockerSection 37(3) of the CGST Act, first proviso, as amended by the Finance Act 2022 (Notification 18/2022-Central Tax), from 1 October 2022; Returns Offline Tool user manual (GSTN), the amendment worksheets b2ba to b2csa, from Current version, read September 2026GSTR-1 Tables 9A, 9C, 10
Every amount is written unambiguouslyThree digits after a decimal point is not how rupees are written, so the mark was almost certainly a thousands separator read as a point, which is a hundred-fold error.WarningArithmetic. It needs no authority.Rows read from a photo
The line items add up to the amount before taxAddition, against a figure written separately on the same page.WarningArithmetic. It needs no authority.Rows read from a photo
The tax equals the rate applied to the baseMultiplication, against three figures written separately on the same page.WarningArithmetic. It needs no authority.Rows read from a photo
Base plus tax equals the invoice totalAddition, against a fourth figure written separately on the same page.WarningArithmetic. It needs no authority.Rows read from a photo
The amount in words equals the amount in figuresThe strongest check on a photographed invoice. Words and digits share no strokes, so a misreading of one cannot produce the same misreading of the other. A figure that agrees with its own words was read correctly, whatever the handwriting looked like.WarningArithmetic. It needs no authority.Rows read from a photo
The seller GSTIN on the page is the one being filed forCompared character by character against the registration on the return.BlockerGSTIN structure published by GSTN; section 25(9) and section 55 of the CGST Act for UINsGSTR-1, whose return it is
The buyer GSTIN carries its own correct check digitRoughly thirty-five in thirty-six misreadings fail this arithmetic. The one in thirty-six that does not is what the buyer record below exists to catch.WarningGSTIN structure published by GSTN; section 25(9) and section 55 of the CGST Act for UINs; GST state codes as GSTN publishes them in the e-invoice schema, with Other Territory (97) and Centre Jurisdiction (99), from Current list, read 23 September 2026GSTR-1 Table 4 or 7
The state in the GSTIN matches the state written beside itThe first two characters are the state code, and the address is written independently of it. Two encodings of the same fact, cross-checked.WarningGSTIN structure published by GSTN; section 25(9) and section 55 of the CGST Act for UINs; GST state codes as GSTN publishes them in the e-invoice schema, with Other Territory (97) and Centre Jurisdiction (99), from Current list, read 23 September 2026GSTR-1 place of supply
The tax head agrees with the two states on the pageIntegrated tax between two states, central and state tax within one. Derived from the GSTINs, not from which boxes the invoice happened to fill in.WarningArithmetic. It needs no authority.GSTR-1 tax heads
The invoice date falls inside the period being filedDate comparison. Catches a year misread as well as a page from the wrong month.WarningArithmetic. It needs no authority.GSTR-1, the period filed
This buyer was invoiced under this same registration beforeThe only check an invoice cannot make about itself. A GSTIN misread into a different but valid registration passes the check digit, matches its state, and agrees with every figure on the page. Nothing on that invoice can catch it. Only the memory of last month can, and it is silent about any buyer it has not seen before.WarningYour own record. No single instrument.GSTR-1 Table 4
A bill in the books that is not in the GSTR-2B is not credit this monthSince 1 January 2022 the statement is the whole of what may be claimed. A genuine bill whose supplier has not filed is listed, sized, and left out of the claim until it appears.WarningSection 16(2)(aa) of the CGST Act (Finance Act 2021, Notification 39/2021-Central Tax), from 1 January 2022; Rule 36(4) of the CGST Rules, as substituted by Notification 40/2021-Central Tax, from 1 January 2022GSTR-3B Table 4(A)
A document on the statement and in the books is the same documentSame supplier GSTIN, same number once punctuation and leading zeros are set aside, and the same tax on every head in paise. A match on supplier, date and tax with a differently written number is reported as probable and left to a person. A bill written over several rows of the books is one bill, its rows added up, as the statement lists it once; two rows alike in every figure, or one number under two dates, are said, not decided. A bill dated after the month is named with the month it belongs to (s.16(2)).WarningArithmetic. It needs no authority.GSTR-3B Table 4(A)
The GSTR-2B is the one for this GSTIN and this monthThe statement names its own GSTIN and return period. Another month’s, or another business’s, is set aside and said so, never compared. The same month’s dropped twice (the JSON and the workbook) is read once and held against the other; where they differ, the one the portal generated later is read.BlockerArithmetic. It needs no authority.GSTR-3B Table 4
A document the portal marks "ITC not available" is never claimedThe statement carries the portal’s own verdict and reason on every row. It is shown and respected; fynxIQ does not overrule it either way.WarningRule 60(7) of the CGST Rules (Notification 82/2020-Central Tax), from 1 January 2021GSTR-3B Tables 4(A), 4(D)(2)
A supplier is asked to report a bill by the date that puts it in the next GSTR-2BNot a check: the message the ITC desk words for a supplier whose bill is missing from the GSTR-2B or carried with less tax (itc/follow-up.ts). The credit waits on the supplier’s GSTR-1, so the message names the bills, the month, the GSTR-2B they can still reach and the day to file by: the 11th for a monthly GSTR-1, the 13th for an IFF or quarterly one. Its last line cites these rows.NoteSection 16(2)(aa) of the CGST Act (Finance Act 2021, Notification 39/2021-Central Tax), from 1 January 2022; Rule 36(4) of the CGST Rules, as substituted by Notification 40/2021-Central Tax, from 1 January 2022; GSTN’s FAQs on Form GSTR-2B (tutorial.gst.gov.in), from Read 4 October 2026; Notification 84/2020-Central Tax (the QRMP scheme), from 1 January 2021Supplier follow-up messages
Credit is not claimed on a document past 30 November after its financial yearThe document’s date decides its financial year; the month’s GSTR-3B due date decides when the claim would be made. When the second is past the deadline, the row is flagged even if the portal still marks it available.WarningSection 16(4) of the CGST Act, as amended by the Finance Act 2022 (Notification 18/2022-Central Tax), from 1 October 2022GSTR-3B Table 4(A)
A photographed bill names a supplier GSTIN that carries its own check digitThe GSTR-2B is matched on the supplier’s registration, so a misread character would send a real bill to "not in the statement". A bill with no supplier GSTIN carries no credit and is left out of the books, said so.WarningGSTIN structure published by GSTN; section 25(9) and section 55 of the CGST Act for UINs; GST state codes as GSTN publishes them in the e-invoice schema, with Other Territory (97) and Centre Jurisdiction (99), from Current list, read 23 September 2026Purchase books, GSTR-3B Table 4
A photographed bill is made out to the GSTIN the credit is claimed forCompared character by character. A bill made out to another business, or to this business’s registration in another state, is that registration’s credit and cannot appear in this one’s GSTR-2B.WarningGSTIN structure published by GSTN; section 25(9) and section 55 of the CGST Act for UINsPurchase books, GSTR-3B Table 4
A photographed bill is dated no later than the month being claimedDate comparison. A bill dated after the month cannot be in that month’s statement; one dated earlier is ordinary, because suppliers file late.WarningArithmetic. It needs no authority.Purchase books, GSTR-3B Table 4
Reverse-charge credit is separated from credit the supplier paidThe supplier marks the row; the tax is paid in cash before it is claimed, so it is counted in the claim and shown apart from it.NoteSection 9(3) of the CGST Act and Notification 13/2017-Central Tax (Rate), from 1 July 2017GSTR-3B Tables 3.1(d), 4(A)(3)
Table 3.1 and 3.2 are the GSTR-1 of the same month, table by tableSums of the GSTR-1’s own tables: invoices, consumer rows and notes into 3.1(a), exports and SEZ supplies into 3.1(b), Table 8 into 3.1(c) and (e), inter-state supplies to consumers and to UIN holders into 3.2 by state. Supplies under reverse charge (Table 4B) go into 3.1(a) as value with no tax, since the buyer pays it. The portal fills 3.1 from the same tables, which is what makes the two comparable to the paisa; where its 3.1(a) also carries Table 4B’s tax, the draft names the difference.WarningArithmetic. It needs no authority.GSTR-3B Tables 3.1, 3.2
A GSTR-3B more than three years past its due date can no longer be filedFrom 1 October 2023 section 39(11) bars a GSTR-3B after three years from its due date, which is the 20th for a monthly filer and the 22nd or 24th by State for a quarterly one, or a later date a notification set. It is a warning, since the portal is the record of whether the return is still open.WarningSections 142 to 145 of the Finance Act, 2023, inserting sections 37(5), 39(11), 44(2) and 52(15) of the CGST Act, in force by Notification 28/2023-Central Tax (31 July 2023), from 1 October 2023; Section 39(1) of the CGST Act and rule 61(1) and (3) of the CGST Rules, as substituted by Notification 82/2020-Central Tax, from 1 January 2021; Notification 84/2020-Central Tax (the QRMP scheme), from 1 January 2021; GSTN advisory on the time limit for filing returns (7 June 2025), from July 2025 tax periodGSTR-3B, whether it can still be filed
Table 4(A) is the credit the GSTR-2B makes available, by headingImports of goods, reverse charge, ISD and everything else, each from the statement’s own rows; what the statement marks not available goes to 4(D)(2). Nothing is taken off it that the business has not stated; until it states its reversals the payable is the least that can be due, and says so.WarningSection 16(2)(aa) of the CGST Act (Finance Act 2021, Notification 39/2021-Central Tax), from 1 January 2022; Rule 60(7) of the CGST Rules (Notification 82/2020-Central Tax), from 1 January 2021; Section 39(1) of the CGST Act, rule 61 of the CGST Rules and Form GSTR-3B (as amended by Notification 14/2022-Central Tax), from 5 July 2022, for the current formGSTR-3B Tables 4(A), 4(D)(2)
Each reversal the business states goes in the row the law gives itThe figures are the business’s; the rows are not a choice. Blocked credit and rules 38, 42 and 43 in 4(B)(1), which never come back; rules 37 and 37A, goods not received, tax the supplier has not paid, and credit taken by mistake earlier in 4(B)(2), which can. 4(C) is 4(A) less both. Credit taken back from an earlier 4(B)(2) is added to 4(A)(5) and shown again in 4(D)(1).WarningCircular 170/02/2022-GST, paragraph 4.3 and its Annexure, from 6 July 2022; Section 17(5) of the CGST Act (clauses (a) and (b) as substituted by the CGST (Amendment) Act 2018), from 1 July 2017; clauses (a) and (b) as they now read from 1 February 2019; Rules 42 and 43 of the CGST Rules, from 1 July 2017, as amended; Rule 38 of the CGST Rules, with section 17(4) of the CGST Act, from 1 July 2017; Rule 37 of the CGST Rules, as substituted by Notification 19/2022-Central Tax, with the second proviso to section 16(2), from 1 October 2022; Rule 37A of the CGST Rules, inserted by Notification 26/2022-Central Tax, from 26 December 2022; Section 16(2)(b) and (c) of the CGST Act, from 1 July 2017GSTR-3B Tables 4(B), 4(C), 4(D)
Credit pays tax in the order the Act fixesIntegrated tax credit first against integrated tax, then against whichever of central and state tax its own credit cannot cover; central and state credit each against itself and then integrated tax, never against each other; reverse-charge tax in cash.NoteSections 49(5), 49A and 49B of the CGST Act and rule 88A of the CGST Rules (Notification 16/2019-Central Tax), from 29 March 2019; Sections 49(4) and 2(82) of the CGST Act, from 1 July 2017GSTR-3B Table 6.1
Tax collected at source pays the cash part, head by headThe operators’ statement, rejected rows left out and restated rows taken as restated, is credit in the cash ledger under the head it was collected in; a head it does not cover is still paid in cash.NoteSection 52(7) of the CGST Act, from 1 October 2018GSTR-3B Table 6.1
The draft and the portal’s own GSTR-3B agree, row by rowTwo statements of one month, read from the portal’s PDF and compared to the paisa, a rupee a head allowed for the portal’s own rounding: 3.1, 3.2, Table 4 with 4(C), and the tax payable and cash of 6.1. A state the draft takes below zero in 3.2 is said, as the form cannot carry it. The portal fills 3.1 from the GSTR-1 it holds, so the filed GSTR-1’s print, when dropped, is read table by table (4 to 7, 9B and 12) and held against the sales files; a gap in 3.1 is then placed in the filed GSTR-1 or in an edit of the 3B, not guessed.WarningArithmetic. It needs no authority.GSTR-3B, row by row
The GSTR-3B JSON is one GSTN’s schema accepts, and says what it leaves outThe draft’s figures, paise to the last step, written in the fields of GSTN’s Save GSTR3B schema and held to it whole before the file is offered: no field it does not list, none it requires missing, two decimals. Not offered until the month’s GSTR-2B is in and Table 4(B) is stated, so the file never claims no credit or no reversal by leaving them out. What the draft does not work out (4(A)(2), Tables 5 and 5.1, the composition column of 3.2) is left out rather than sent as zero.BlockerGSTR3B - Save GSTR3B data, request schema v6.0 (GST Developer Portal, GSTN), from Current version (v4.1, v5.1 and v6.0 are the same file), downloaded 4 October 2026; Section 39(1) of the CGST Act, rule 61 of the CGST Rules and Form GSTR-3B (as amended by Notification 14/2022-Central Tax), from 5 July 2022, for the current formThe GSTR-3B JSON, whole
Each Register row’s tax is its rate applied to its valueMultiplication, in paise, row by row, within the two paise of rounding the engine allows a line anywhere else. A row that misses asks which figure is right: the tax as charged, the rate the tax implies, or the rate as written. The heads and a Total tax column on the same row must agree too.WarningArithmetic. It needs no authority.Rows read into the Register
Central tax and state tax on a Register row are equalEach is half the rate on the same value, and the portal refuses an intra-state row where the two differ (RET00047). When one of them is that half, the question offers it for the other; when neither is, only the file can say which is right, and the row blocks until it does.Blocker or warningError codes of GSTR1 - Save GSTR1 data v5.0, All - Get Return Status v1.1 and GSTR1 - Validate HSN Summary v5.0 (GST Developer Portal, GSTN), from Read 25 September 2026; Section 9(1) of the CGST Act and of each State Act, and section 7(1) of the UTGST Act, read with Notification 1/2017-Central Tax (Rate), from 1 July 2017Rows read into the Register
A Register row carries the tax head its place of supply demands, and only oneIntegrated tax when the place of supply is another state, central and state tax when it is your own, integrated tax wherever it goes for an export or an SEZ supply. A row with both kinds at once is a blocker; a row whose one kind does not fit its place asks whether the place or the heads are wrong.Blocker or warningSections 7 and 8 of the IGST Act, 2017, from 1 July 2017; Sections 16 and 7(5) of the IGST Act, 2017, from 1 July 2017Rows read into the Register
Every row of the source is in the Register or left out by name, and none twiceCounting. The rows below the headings equal the rows read plus the rows left out, each left out with its reason; a source row split by rate counts once. A row that vanished, one both read and left out, or more rows accounted for than the file has, blocks. A row with no document number, or a line written twice, is asked about.BlockerArithmetic. It needs no authority.Rows read into the Register
A total the source states about itself equals the Register’s own, to the paisaAddition. A totals row or a summary sheet is the file’s own sum of its rows, so the rows read under it must come to the same integer number of paise. Read as the file may mean it (the rows since the last subtotal, all the rows above it, or the whole sheet; credit notes added or taken off), and a blocker naming both figures when no reading agrees.BlockerArithmetic. It needs no authority.Rows read into the Register
Document numbers in a Register form one series, one number to a documentAn invoice carries a consecutive serial number, unique for the financial year. One number carrying two dates, buyers or places of supply blocks. A number missing from the series is a warning here and a question on the return; where a row left out of the file sits in the gap, the question is whether that row was a document. Rows whose Numbered by column says Marketplace are the marketplace’s series, which the return does not ask about, and are not warned of here.Blocker or warningRule 46(b) of the CGST Rules, 2017, from 1 July 2017Rows read into the Register
A Register row for another registration is named, never dropped in silenceYour GSTIN on each row is compared character by character with the registration the return is for, and a row naming another is left out of this return with its file, its row and the GSTIN it names. A warning when that GSTIN fails its own check digit or state code, since it may be yours mistyped, or when nothing in the file is for this return; a note when the file holds two registrations’ sales.WarningGSTIN structure published by GSTN; section 25(9) and section 55 of the CGST Act for UINs; GST state codes as GSTN publishes them in the e-invoice schema, with Other Territory (97) and Centre Jurisdiction (99), from Current list, read 23 September 2026GSTR-1, whose return it is
Every row’s place of supply is read from the file, never guessedThe place of supply decides whether a supply is inter-state and which state’s tax it bears. A row whose state cannot be read, a voucher that names none, and a register row whose state would come from a buyer GSTIN that fails its own check digit are held out of the return and block it, rather than being given a state. Goods take the state their delivery ends in (s.10(1)(a)), and an unregistered buyer’s the delivery address (s.10(1)(ca)). A registered buyer’s state replaces it only where the row shows goods delivered elsewhere on the buyer’s direction (s.10(1)(b)): billed to an address in the registration’s own state, delivered to another state and not to that same registration, with the tax charged on that footing. Such a row is noted; a registered buyer delivered in another state without those facts keeps the delivery state and is named in a warning.BlockerSections 10 and 12 of the IGST Act, 2017, from 1 July 2017; Sections 7 and 8 of the IGST Act, 2017, from 1 July 2017GSTR-1 place of supply
A marketplace month is read from every report it is split acrossAmazon splits a month into a B2B and a B2C report; Meesho puts the amounts in one download and the invoice numbers in another; Myntra puts what was packed in one report and what came back in two more. One part without the rest is a return short of most of its sales, of its document numbers or of its returns, so a missing part is named. Without Myntra’s return reports the month is overstated by its reversals, a warning; the other gaps block.Blocker or warningThe file itself. It rests on no law.GSTR-1, whole
A row is read as what its file says it is, or left out and namedEvery row is placed by the file’s own words: a sale, a return, a cancellation, a note, a supply type, a side of the books, a rate, a date. A word the reader has no rule for, a note whose side no other voucher in the file shows, a date it cannot read, or a row that says two things at once is left out and named rather than guessed, because a sale read as a return is wrong by twice its amount and a date read wrong puts a document in another month’s return.Blocker or warningThe file itself. It rests on no law.Rows read from a file
What a file marks as no supply adds nothing, and is counted and saidA cancelled order, a totals row at the foot of a register, the Register template’s example row, and an entry to a ledger with no GST rate or tax head are not supplies, so none adds to the return; each is counted and said, so the file’s rows can be held against what was read. A free replacement adds nothing to turnover and is counted as issued in Table 13, as a cancelled order that carried an invoice number is counted there as cancelled.WarningThe file itself. It rests on no law.Rows read from a file, GSTR-1 Table 13
A Meesho price reduction goes against the sale it names, and no otherMeesho writes a cut in price on goods the buyer kept as a negative row in its sales file, under the sale’s sub-order. It is taken off that sale when Meesho’s invoice file lists a credit-discount note for the sub-order, or when its taxable value equals its shipping column, the shape every such row has had; a negative row that is neither is left out and blocks. A cut larger than its sale takes the sale to nothing and the rest is named; one that matches no sale line is left out and named; one whose sub-order was not sold in this month’s file is a note of this month against an earlier invoice, as Meesho’s own GSTR-8 counts it.Blocker or warningThe file itself. It rests on no law.GSTR-1 Tables 7, 12, 13
A bank’s share of a Flipkart offer is part of the sale it paid forWhat anyone other than the buyer pays for a supply is part of its value, so a note Flipkart raises for a bank’s share of an offer, against one order item at the product’s own rate, is added to that sale, as Flipkart’s own GSTR-1 sheet and GSTR-8 report it. A note that names no single sale in the file is left out and said, never put against another.NoteCGST Act 2017, s.2(31) and s.15(2)(e), from 1 July 2017GSTR-1 taxable value
What a marketplace report does not carry is asked for, never inventedA row of Amazon or Flipkart with no document number is left out and named. Meesho keeps its numbers in a second download, matched by sub-order: a sale with no number there stays in the return and only Table 13 is short, and an order invoiced and credited in full within the month, which its amount files leave out, is counted in Table 13 from it. Myntra’s reports carry no invoice number and no HSN code: the packet id traces each line, the seller states a code once for each article type, and types the month’s invoice series from Myntra’s panel, which Table 13 carries as stated; a series whose figures do not hold together is refused. Flipkart’s GST report, uploaded without its Sales Report beside other marketplaces’ orders, goes in as lines of its own totals, B2CS by state and Table 12 by code as Flipkart states them and its invoice series in Table 13; where its two sheets cannot be paired exactly the return is held. A report without the operator’s registration in your state leaves it to be added once in settings. Where a gap leaves Table 12 or Table 14 unfilled, the return is held; nothing is made up to fill it.Blocker or warningThe file itself. It rests on no law.GSTR-1 Tables 12, 13, 14
A row or voucher for another registration is left out and saidThe seller’s GSTIN a file names on each row, voucher or document is compared character by character with the registration the return is for, and one naming another is left out of this return and counted. A file may rightly hold two registrations’ sales, so such a row never blocks; in a register, a GSTIN that fails its own check digit or state code, or a file with nothing for this return, is warned of. A Tally file in which every voucher names another company is refused whole, since nothing in it is this return’s.Blocker or warningGSTIN structure published by GSTN; section 25(9) and section 55 of the CGST Act for UINs; GST state codes as GSTN publishes them in the e-invoice schema, with Other Territory (97) and Centre Jurisdiction (99), from Current list, read 23 September 2026GSTR-1, whose return it is
A file read by columns not yet proved on a real one says soA reader built from published column names, or a mapping the seller made, can point a column at the wrong field, and what it reads still balances against itself, since every check after it is arithmetic on what was read. Such a read carries a warning to hold its totals against the marketplace’s own GST summary, and a mapping that leaves a required field unmapped reads nothing and blocks.Blocker or warningThe file itself. It rests on no law.Rows read from a file
A bill marked blocked under section 17(5) goes to Tally with its tax in its costCredit blocked under section 17(5) is not credit at all, so a bill the business marks as blocked posts its whole amount, tax included, to the purchase ledger kept for such bills and touches no input tax ledger: the books claim no more than the law allows. The portal still shows that tax in Table 4(A) from GSTR-2B, so its total is offered for Table 4(B)(1) on the GSTR-3B draft. Whether a bill is blocked is the business’s judgement; fynxIQ never marks one.NoteSection 17(5) of the CGST Act (clauses (a) and (b) as substituted by the CGST (Amendment) Act 2018), from 1 July 2017; clauses (a) and (b) as they now read from 1 February 2019Purchase vouchers in Tally; GSTR-3B Table 4(B)(1)
A bill GSTR-2B marks as credit not available goes to Tally with its tax in its costCredit may be taken only as GSTR-2B makes it available, and the statement marks on each document whether it is. A bill it marks not available posts its whole amount, tax included, to the purchase ledger kept for such bills, so the books claim no more than the return. The portal already leaves it out of Table 4(A) and shows it in 4(D)(2), so it is not reversed in 4(B) as well.NoteRule 60(7) of the CGST Rules (Notification 82/2020-Central Tax), from 1 January 2021; Section 16(2)(aa) of the CGST Act (Finance Act 2021, Notification 39/2021-Central Tax), from 1 January 2022Purchase vouchers in Tally; GSTR-3B Table 4
A purchase under reverse charge is left for the firm to postOn a supply under reverse charge the buyer pays the tax in cash in GSTR-3B and only then takes the credit, which Tally posts through liability ledgers a purchase voucher does not carry. Sent as an ordinary purchase it would claim credit on tax not yet paid, so it is named and not sent.WarningSection 9(3) of the CGST Act and Notification 13/2017-Central Tax (Rate), from 1 July 2017Purchase vouchers in Tally
Every master is written under the name a person kept for it, and one name is one masterTally posts a voucher to a ledger or type by its name and keeps one master per name, and creates a new one for a name it does not have, so a guessed or shared name misposts without a word. A voucher goes only when every name it posts to is kept; a name given to two things that cannot be one holds its vouchers back. What TallyPrime 7.1 does with a name of its own was seen by import: its own voucher types renumber on "Automatic" and keep their kind whatever they are called, and a ledger for several rates, at nought per cent, or taking bills with cess is written without the rate or taxability it cannot be given, and said.Blocker or warningWhat TallyPrime does. Seen by importing into TallyPrime 7.1.Ledgers and voucher types in Tally
Where Tally’s own GSTR-1 reads a voucher otherwise than the return, it is saidImported into TallyPrime 7.1, invoices to registered buyers with their HSN line by line were held in Uncertain Transactions until accepted as they are; an inter-state summary above the B2CL limit that is one invoice was counted as a large invoice; and LUT was read from the company’s registration, never from a voucher. The books are right in each case; what Tally’s own return would show is named, with the step that sets it right.WarningWhat TallyPrime does. Seen by importing into TallyPrime 7.1.Tally’s own GSTR-1
One voucher per document, under a fixed GUID, and what the month no longer has is taken outTally keeps one voucher per number in a type and per GUID, creates and alters on import and never removes. So a bill written over several rows goes as one voucher with a line per rate and its earliest date, bills that share a number are told apart by the supplier’s GSTIN, every voucher carries a GUID that a second import alters rather than doubles (seen for sales and purchases), and a voucher an earlier file sent that the month no longer has is sent to be removed, since Tally would count it still.WarningWhat TallyPrime does. Seen by importing into TallyPrime 7.1.Vouchers in Tally, each once
A purchase the books cannot post as it is goes unsent and named, never guessedTally refuses a voucher with no date and has no state for a registration code it does not know; a bill with no supplier GSTIN has no party to post to and no credit to claim; and a bill only GSTR-2B has is the firm’s to enter. Each is left out and named. A bill whose tax is no single legal rate of its value posts to a ledger with no rate of its own, and says so.WarningWhat TallyPrime does. Seen by importing into TallyPrime 7.1.Purchase vouchers in Tally
A bank statement is read by its heading row, every entry or noneWhich bank wrote it is said by the headings only that bank writes (SBI, HDFC, ICICI, Axis, Kotak), never by the file’s name; any other bank is read by a date, a narration, the two amounts or an amount with its side, and a balance. An entry with an amount and no date, balance or side, or with both a debit and a credit, cannot be read, and the statement waits for a clean download, because an entry left out is money in the bank the books never show. A pre-2007 Excel file is not read, and says so.Blocker or warningThe file itself. It rests on no law.Bank vouchers in Tally
Every entry leaves the balance the bank printedEach row’s balance is the one before it, plus what came in, less what went out, to the paisa, and the first row’s matches the opening balance where the statement prints one, and the last row’s the closing balance where a PDF prints one. A statement listed newest first is turned round when the balances hold that way. Where they hold neither way an entry was misread or is missing, which is certain, so nothing from that statement goes to Tally.BlockerArithmetic. It needs no authority.Bank vouchers in Tally, every entry once
A PDF bank statement is read from its text by its bank’s layout, and a side is never guessedA PDF from SBI, HDFC, ICICI, Axis or Kotak is told by the heading over its entries, never by the file’s name, and refused when its banner gives another bank’s IFSC. A PDF leaves an empty cell out, so whether an entry went out or came in is read from both amount columns where the bank prints both, from a Dr or Cr beside the amount, or from the balance it left: the balance before it plus or less the amount is the balance printed, and only one can be. A line carrying an amount that is not read as an entry is counted and named as a warning, because the running balance says whether money is missing. A PDF locked with a password, one with no text and one in no layout read here are not read, and say how to get one that is.WarningThe file itself. It rests on no law.Bank vouchers in Tally
A statement opens where the last one sent to Tally closedThe opening balance of a statement should be the closing balance of the last vouchers file sent for the same account. When it is not, money moved in entries no statement here carried; they may have gone into Tally by hand, so it is a warning. A statement that starts before the last one ended overlaps it, and its entries already sent are altered in place under the same GUID.WarningArithmetic. It needs no authority.Bank vouchers in Tally, no month missing
An entry takes the ledger the firm gave its party before, or goes to SuspenseA narration’s party (a UPI address, the other side’s name in a transfer, or the narration’s words) placed once for a client is placed the same way every time after; cash, the bank’s charges and interest, a GST challan and a marketplace’s settlement are placed by their bank’s words; nothing else is guessed, and an invoice of the same amount is offered, never taken. What nobody has placed goes to Suspense so the month still reaches Tally, and waits on the Suspense screen. A transfer between two of the client’s own accounts goes once, from the account the money left.WarningYour own record. No single instrument.Bank vouchers in Tally, each to its ledger
One voucher per entry, under names a person kept, altered in place when it is placedEach entry is a Receipt, a Payment or a Contra under a GUID made from the account, the entry and its type, so a statement imported again alters its vouchers rather than doubling them, and an entry placed out of Suspense moves in Tally under the same GUID. One whose type changed goes under a new GUID and the old voucher is removed by its number. Nothing is sent against a name nobody kept, a name given to two things, or a voucher type of the wrong kind. Imported into TallyPrime 7.1 (4 October 2026): every master and voucher taken; an entry sent to Suspense and sent again placed moved to its ledger as the same voucher; a Receipt turned Contra stood beside the old one until the removal file took the old one out.Blocker or warningWhat TallyPrime does. Seen by importing into TallyPrime 7.1.Bank vouchers and ledgers in Tally
The year’s returns are all here, one of each month, of this registrationThe annual return is of one registration for one financial year, and its tables add up that year’s returns. A return of another registration or another year is set aside, a second copy of a month is left out, and a month not here is named, since every table built without it is short by it. A GSTR-3B whose Table 4 or 6.1 could not be read is named too.WarningSection 44 of the CGST Act and rule 80(1) and (3) of the CGST Rules, as substituted by Notification 30/2021-Central Tax, from 1 August 2021; Form GSTR-9 and its instructions, appended to the CGST Rules (Notification 39/2018-Central Tax), as amended by Notification 12/2024-Central Tax (10 July 2024) and Notification 13/2025-Central Tax (17 September 2025), from Financial year 2024-25 onwards for the rows added in 2025Every table of the annual return
A GSTR-9 more than three years past its due date can no longer be filedFrom 1 October 2023 section 44(2) bars the annual return, and the reconciliation statement with it, after three years from its due date of 31 December after the year. It is counted from the ordinary date, since an extension of GSTR-9 is not kept here, and it is a warning, never a blocker.WarningSections 142 to 145 of the Finance Act, 2023, inserting sections 37(5), 39(11), 44(2) and 52(15) of the CGST Act, in force by Notification 28/2023-Central Tax (31 July 2023), from 1 October 2023; Section 44 of the CGST Act and rule 80(1) and (3) of the CGST Rules, as substituted by Notification 30/2021-Central Tax, from 1 August 2021; GSTN advisory on the barring of GST returns on expiry of three years (29 October 2024), from Early 2025 on the portalGSTR-9 and 9C, whether they can still be filed
Table 8A is the year’s documents in the GSTR-2Bs of April to October next year as wellGSTN counts in 8A every document of the year in the GSTR-2Bs of the year and of April to October of the next, and none of the earlier year; so the 2Bs of those nineteen months are wanted, or the portal’s own Table 8A list. A document of the year that came in a 2B of the next year is credit taken there, if at all: 8C and Table 13.WarningConsolidated FAQ on GSTR-9 and 9C for the financial year 2024-25 (GSTN, 17 December 2025), from Financial year 2024-25; GSTN applies the same form to 2025-26 unless amendedTable 8A
The portal’s draft says what the year’s returns say, row by rowThe portal fills Tables 4, 5, 6A, 8A and 9 from the returns it holds, and 6A and 8A cannot be edited. Its figure is the one carried; the same row worked out from the returns dropped here is held beside it, and a difference of more than a rupee a head is a warning: a month not here, a GSTR-1A, or an amendment counted another way.WarningConsolidated FAQ on GSTR-9 and 9C for the financial year 2024-25 (GSTN, 17 December 2025), from Financial year 2024-25; GSTN applies the same form to 2025-26 unless amendedTables 4, 5, 6A, 8A and 9
An amendment adds only what it changes, in the year its document belongs toAn amendment replaces the document first reported, so what it adds to the year is the amended figure less the one it replaces: 4K or 4L (5J or 5K) inside the year, Table 10 or 11 when the next year’s return made it. Measured against a return not here it cannot be, and is left out with the reason; an amendment of an earlier year’s document belongs to that year’s annual return.WarningForm GSTR-9 and its instructions, appended to the CGST Rules (Notification 39/2018-Central Tax), as amended by Notification 12/2024-Central Tax (10 July 2024) and Notification 13/2025-Central Tax (17 September 2025), from Financial year 2024-25 onwards for the rows added in 2025Tables 4K, 4L, 5J, 5K, 10 and 11
Every rupee of the year’s credit is placed in 6B to 6H6A2, the credit of 6A less an earlier year’s in 6A1, is placed by kind (inputs, capital goods, services) and by source (B2B, reverse charge, imports, ISD, reclaim), and 6J, what is left unplaced, should be nil. Only the books can split it, so until they do it is proposed from Table 4 of the GSTR-3Bs and said to be proposed. Credit on reverse charge cannot be more than the tax paid on it in 4G.WarningForm GSTR-9 and its instructions, appended to the CGST Rules (Notification 39/2018-Central Tax), as amended by Notification 12/2024-Central Tax (10 July 2024) and Notification 13/2025-Central Tax (17 September 2025), from Financial year 2024-25 onwards for the rows added in 2025; Consolidated FAQ on GSTR-9 and 9C for the financial year 2024-25 (GSTN, 17 December 2025), from Financial year 2024-25; GSTN applies the same form to 2025-26 unless amendedTable 6
Table 7 states by rule the reversals the GSTR-3Bs madeTable 4B of the year’s GSTR-3Bs reversed credit in two lines; Table 7 states the same reversals rule by rule, the year’s own credit only, with 7E for information and out of the total. A difference is a reversal not yet placed, or one of an earlier year’s credit, which the form does not report.WarningForm GSTR-9 and its instructions, appended to the CGST Rules (Notification 39/2018-Central Tax), as amended by Notification 12/2024-Central Tax (10 July 2024) and Notification 13/2025-Central Tax (17 September 2025), from Financial year 2024-25 onwards for the rows added in 2025; Consolidated FAQ on GSTR-9 and 9C for the financial year 2024-25 (GSTN, 17 December 2025), from Financial year 2024-25; GSTN applies the same form to 2025-26 unless amendedTable 7
The credit in the GSTR-2Bs is the credit taken, or its difference is explained8D is 8A less 6B and 8C. More in the 2Bs than taken is credit taken next year (8C), not taken (8E) or ineligible (8F), and the offline tool asks that 8E and 8F make up a positive 8D; less in the 2Bs than taken is credit without the document a 2B carries, which section 16(2)(aa) does not allow. The books’ credit is held against 6B the same way.WarningForm GSTR-9 and its instructions, appended to the CGST Rules (Notification 39/2018-Central Tax), as amended by Notification 12/2024-Central Tax (10 July 2024) and Notification 13/2025-Central Tax (17 September 2025), from Financial year 2024-25 onwards for the rows added in 2025; Section 16(2)(aa) of the CGST Act (Finance Act 2021, Notification 39/2021-Central Tax), from 1 January 2022; GSTR-9 Offline Tool v2.2 and GSTR-9C Offline Utility v2.9 (GSTN, both released 28 September 2026), from Downloaded from gst.gov.in on 5 October 2026, SHA-256 4c2a6144…a1d65c1 and e86c7165…9d018a as listed thereTable 8
The tax the year declared is the tax it paidTable 4N is the tax the year’s supplies owe and Table 9 the tax its GSTR-3Bs charged and paid; Table 14 is the tax on what the next year added (10 less 11) and what was paid on it. More owed than paid, beyond a rupee a head, is tax still due, paid with DRC-03 and interest under section 50.WarningForm GSTR-9 and its instructions, appended to the CGST Rules (Notification 39/2018-Central Tax), as amended by Notification 12/2024-Central Tax (10 July 2024) and Notification 13/2025-Central Tax (17 September 2025), from Financial year 2024-25 onwards for the rows added in 2025; Section 50(1) of the CGST Act and its proviso (Finance Act 2021, appointed by Notification 16/2021-Central Tax); the rate by Notification 13/2017-Central Tax, from 1 July 2017; the proviso from 1 June 2021, with effect from 1 July 2017Tables 9 and 14
Table 17 covers the turnover Tables 4 and 5 declareTable 17 is the year’s HSN summary of outward supplies, so its taxable values add up to the supplies of Tables 4 and 5 (less the reverse-charge inward supplies, the operator’s 9(5) supplies and advances, which have no HSN of their own here). A difference beyond a rupee a row is a month whose Table 12 covered part of its return.WarningArithmetic. It needs no authority.Table 17
Whether the annual return is owed, and whether 9C goes with itFrom 2024-25 a business of up to ₹2 crore of aggregate turnover need not file GSTR-9 and may; above ₹5 crore the self-certified GSTR-9C goes with it. Said when the turnover is known; the working is the same either way.NoteNotification 15/2025-Central Tax (17 September 2025), from Financial year 2024-25 onwards; Section 44 of the CGST Act and rule 80(1) and (3) of the CGST Rules, as substituted by Notification 30/2021-Central Tax, from 1 August 2021Whether GSTR-9 and 9C are owed
Tables 15, 16 and 18 as the instructions ask, and 15E as 15F and 15G addedTable 15 states the refunds claimed, sanctioned, rejected and pending, and the demands confirmed, paid against and pending; Table 16 the supplies from composition taxpayers, deemed supply and goods on approval; Table 18 the inward supplies of 10% or more of the year’s, by HSN. The option to leave them blank runs to 2024-25 (Notification 13/2025), so a later year with them blank is a note. 15E that is not 15F and 15G added is a warning: the offline tool refuses the file.WarningForm GSTR-9 and its instructions, appended to the CGST Rules (Notification 39/2018-Central Tax), as amended by Notification 12/2024-Central Tax (10 July 2024) and Notification 13/2025-Central Tax (17 September 2025), from Financial year 2024-25 onwards for the rows added in 2025; GSTR-9 Offline Tool v2.2 and GSTR-9C Offline Utility v2.9 (GSTN, both released 28 September 2026), from Downloaded from gst.gov.in on 5 October 2026, SHA-256 4c2a6144…a1d65c1 and e86c7165…9d018a as listed thereTables 15, 16 and 18
Each GSTR-9C difference has its reasonGSTR-9C takes the audited turnover, taxable turnover, tax and credit to the annual return’s own figures; what is left un-reconciled (5R, 7G, 9R, 12F, 14T) is given its reasons in Tables 6, 8, 10, 13 and 15, and tax still due goes in Part V.WarningForm GSTR-9C and its instructions (Notification 49/2019-Central Tax), Part B omitted by Notification 30/2021-Central Tax, as amended by Notification 13/2025-Central Tax, from 1 August 2021 for self-certification; 2024-25 onwards for the 2025 rowsGSTR-9C Part A
A settlement is read line by line, and its lines add to what it paidAmazon’s settlement flat file and Flipkart’s Settled Transactions report are told by their headings, never their names. Every amount is kept with the sign it has on the payout and its own words; the lines must add to the payout the file states, and each Flipkart row’s parts to its Bank Settlement Value, as the file itself defines it. An amount of a kind not known is counted as other and named.WarningThe file itself. It rests on no law.Every figure the settlement desk shows
Each order settled is in the sales reports the return is built from, at its priceThe operator’s own statement of what it sold for the seller is matched with the seller’s GSTR-1, and a value the seller did not report is added to the seller’s tax. An order settled and in no sales report is a sale the return may lack; one settled at another price may lack a note. Sold one month and settled the next is usual, so it is a warning.WarningSections 52(8) to 52(11) of the CGST Act, from 1 October 2018GSTR-1, every order sold through a marketplace
TCS is 0.5% of the value without tax, and comes back on a returnSection 52 collects on the net value of the supplies, sales less returns, at 0.5% from 10 July 2024; each order’s TCS is held to it within two paise, and a refund whose TCS did not come back is named.WarningSection 52(1) of the CGST Act and its Explanation, Notification 52/2018-Central Tax as amended by Notification 15/2024-Central Tax (10 July 2024), from 10 July 2024 for the rate; 1 October 2018 for the collection; GST Council, FAQs on Tax Collection at Source (TCS) under GST, questions 20 and 21, from Undated; read on gstcouncil.gov.in on 5 October 2026, and older than 10 July 2024, since its question 4 still gives the earlier rateThe TCS credit in GSTR-3B
The TCS taken is the TCS the operator’s GSTR-8 showsThe seller can take as credit only what the operator’s statement reflects. The portal’s TDS and TCS credit statement is that statement by the month of sale; settlements are by the day of payment, so a difference is a warning to watch, and a month the operator shows less than it took is credit not yet there. A row restated in the amendments table replaces the row it corrects, and a statement dropped twice counts once.WarningSection 52(4) of the CGST Act and rule 67 of the CGST Rules, from 1 October 2018; Section 52(7) of the CGST Act, from 1 October 2018The TCS credit in GSTR-3B
TDS is 0.1% of the gross, with or without the GSTThe operator deducts 0.1% of the gross amount from 1 October 2024, and under the 2025 Act from April 2026. The circular lets the GST shown apart stay out of the base when the tax is deducted on credit, so a deduction that is 0.1% of either base is right; a refund that kept its TDS is a note, the tax staying the seller’s credit.WarningSection 194-O(1) of the Income-tax Act, 1961, as amended by section 61 of the Finance (No. 2) Act, 2024, from 1 October 2020; 0.1% from 1 October 2024; Section 393(1), Table serial 8(v), of the Income-tax Act, 2025, from 1 April 2026; CBDT Circular 20/2023 (28 December 2023), guidelines under section 194-O(4), paragraphs 3.1 to 3.5, from 28 December 2023The TDS credit in the return of income
The TDS deducted is the TDS Form 26AS showsOnly what the deductor reported under the seller’s PAN is credit against income tax. The figure is read from the Form 26AS file TRACES gives (its section 194-O lines of the marketplace, by the deductor’s name and the day credited) where one for the year is dropped, and typed from it otherwise (Form 168 from 2026-27); a difference of more than a rupee is a warning.WarningRule 245 of the Income-tax Rules, 2026 and Form No. 168 (Annual Information Statement), under section 510 of the Income-tax Act, 2025, from 1 April 2026The TDS credit in the return of income
Meesho’s payments report is read by its headings, row by row, to each transaction’s payoutRead from the published layout (the Order Payments sheet’s headings as public parsers of the download name them), not from a file a seller gave: one settlement per Transaction ID, the sale and return amounts with their GST in them, each fee given with its GST split at 18% where no GST column of its own is given, TCS and TDS as the file gives them; the ads deducted as settlements of their own. A file with the headings and without a column the payout is placed by is not read, and says so; a row whose parts do not make its Final Settlement Amount is a warning.WarningThe file itself. It rests on no law.Every figure of a Meesho payout
Myntra’s settled reports are read by their headings, each payout by its UTRRead from the layout of Myntra’s forward and reverse settled reports as one public export shows it, not from a file a seller gave: each order line’s payment, commission deduction and logistics deduction, prepaid and postpaid, goes to the payout whose UTR it carries; TCS and TDS out of the commission deduction as the file splits them; the rest of each deduction a fee with its GST at 18%. A row whose parts do not make its expected and pending settlement is a warning; a part with no UTR is not yet paid.WarningThe file itself. It rests on no law.Every figure of a Myntra payout
Form 26AS is read from TRACES’ own text or PDF, deductor by deductorThe text file’s caret-separated layout and the PDF’s headings as TRACES’ own e-tutorial and a TRACES PDF of 2024-25 show them, not a file a seller gave: Part I’s deductor rows and the deductions under each, reversals included. Each deductor’s totals are the plain sum of its rows, so a difference is a warning that a row was misread. Form 168, from tax year 2026-27, is unseen: its payment code 1035 and section 393(1) are read as 194-O and said so. No PAN, name or address is kept; a deductor’s TAN is used only to tell deductors apart.WarningThe file itself. It rests on no law.The TDS credit in the return of income
The fees netted are the fees on the rate card you typedA second check, only where a rate card is typed for the marketplace: each sale’s fees before GST, as the settlement netted them, against the card’s shares of the price and charges per order. The fee lines stay the figure; more than the card by over a rupee is a warning, less is a note. True only against the card you typed.WarningYour own record. No single instrument.The fees a marketplace charges, against the rate card you typed
The GST on the fees is 18% of themA marketplace’s commission and fees are support services at 18%; the month’s fee lines and the GST on them are held to that within a rupee, since the commission invoice and GSTR-2B will be.WarningNotification 11/2017-Central Tax (Rate), the entries for support services (heading 9985) and other services, from 1 July 2017Input tax on the marketplace’s fees
Each payout came into the bankA payout is found in a bank statement dropped with it by its exact amount, on its day or within five days after, the marketplace’s name preferred; each bank entry is used once. It is called missing only when the statements cover all six of those days; otherwise, or when the file gives no day, it is outside them. A payout of nothing or less is carried by the marketplace and not looked for.WarningArithmetic. It needs no authority.Every payout, in the bank
A settlement’s journals post only to names kept, and the GST on fees by its headEach settlement goes to Tally as two journals, its fees and the GST on them, and the TCS and TDS taken, against the marketplace’s own ledger. A voucher waits whole until every name it posts to is kept, a name given to two kinds of ledger holds its vouchers back, and GST on a fee whose head the file does not name goes to a ledger of its own. A voucher with no payout day or no id of its own (Flipkart’s unpaid rows) is held back, since it would go in undated under a number and GUID every month shares; and one of Tally’s own voucher types that is not a Journal holds them all, since Tally would record the journals as that kind. Imported into a TallyPrime 7.1 Educational company on 5 October 2026: the ledgers, then four journals of an invented Amazon and Flipkart settlement, each balanced under its own number; imported again, still four.Blocker or warningWhat TallyPrime does. Seen by importing into TallyPrime 7.1.Settlement journals in Tally
A scrutiny notice is answered within thirty days of its serviceASMT-10 asks for an explanation within thirty days from its service; the reply date is counted from the day received, or the notice’s date when none is typed. The officer may allow longer, and a date he allows is typed over it.NoteSection 61 of the CGST Act and rule 99 of the CGST Rules (FORM GST ASMT-10, ASMT-11, ASMT-12), from 1 July 2017The reply to ASMT-10
A best-judgement order is withdrawn by a return filed within sixty daysAn ASMT-13 order falls away when a valid return is filed within sixty days of its service, the date given; a further sixty days are allowed with an added late fee, said beside it. An ASMT-14 notice gives fifteen days.NoteSections 62 and 63 of the CGST Act and rule 100 of the CGST Rules (FORM GST ASMT-13, ASMT-14), section 62(2) as amended by the Finance Act, 2023, from 1 October 2023 for the sixty days and the further sixty; 1 July 2017 for the restThe return that withdraws ASMT-13, and the reply to ASMT-14
A demand notice is answered by the date the officer writesNeither the sections nor rule 142 fix the days given to answer DRC-01A or DRC-01: the officer writes them, so the register keeps the date typed and works out none. The sixty days of section 74A to pay without penalty are said beside it.NoteSections 73, 74 and 74A of the CGST Act, section 74A inserted by section 138 of the Finance (No. 2) Act, 2024, from 1 July 2017 for sections 73 and 74; section 74A for tax of the financial year 2024-25 onward; Rule 142 of the CGST Rules (FORM GST DRC-01A, DRC-01, DRC-06), sub-rule (1A) as amended by Notification 79/2020-Central Tax and Notification 12/2024-Central Tax, from 15 October 2020 for the intimation being the officer’s to give; 10 July 2024 for Part CThe reply to DRC-01A and DRC-01
A DRC-01B is answered within seven daysRule 88C gives seven days from the intimation to pay the difference or explain it; they are counted from the notice’s date.NoteRule 88C of the CGST Rules (FORM GST DRC-01B), inserted by Notification 26/2022-Central Tax, from 26 December 2022The reply to DRC-01B
A DRC-01C is answered within seven daysRule 88D gives seven days from the intimation to pay the excess credit or explain it; they are counted from the notice’s date.NoteRule 88D of the CGST Rules (FORM GST DRC-01C), inserted by Notification 38/2023-Central Tax, from 4 August 2023The reply to DRC-01C
A notice to cancel or not revoke a registration is answered within seven working daysREG-17 and REG-23 are answered within seven working days from their service. The rules do not name the days that are not working days, so Sundays and the three national holidays are skipped and every Saturday counted: the earliest date such a count could give (the founder’s choice of 5 October 2026). A REG-31 suspension is explained within thirty days.NoteSection 29 of the CGST Act and rule 22(1) of the CGST Rules (FORM GST REG-17, REG-18), from 1 July 2017; Section 30 of the CGST Act and rule 23 of the CGST Rules (FORM GST REG-21, REG-23, REG-24), as amended by Notification 38/2023-Central Tax, from 4 August 2023 for the ninety days and their extension; 1 July 2017 for the rest; Rule 21A(2A) of the CGST Rules (FORM GST REG-31), inserted by Notification 94/2020-Central Tax, from 22 December 2020The registration: the replies to REG-17, REG-23 and REG-31
A return asked for in GSTR-3A is filed within fifteen daysSection 46 gives fifteen days and does not say from which day; they are counted from the notice’s date, the earliest reading.NoteSection 46 of the CGST Act and rule 68 of the CGST Rules (FORM GSTR-3A), from 1 July 2017The return asked for in GSTR-3A
An audit notice is kept by the day the audit beginsADT-01 names the day the audit is to be conducted, at least fifteen working days ahead; that day is typed, and the three months the audit may run are said beside it.NoteSection 65 of the CGST Act and rule 101 of the CGST Rules (FORM GST ADT-01, ADT-02), from 1 July 2017The day the department’s audit begins
A notice to reject a refund is answered within fifteen days of its receiptRFD-08 is answered in RFD-09 within fifteen days of its receipt: the day received, or the notice’s date when none is typed.NoteSection 54 of the CGST Act and rule 92(3) of the CGST Rules (FORM GST RFD-08, RFD-09), from 1 July 2017The reply to RFD-08, and the refund
An appeal against an order is filed within three months of its communicationSection 107 gives three months from the day the order is communicated, the same day of the month three months on (the last day of a shorter month); the month the Appellate Authority may add, and the pre-deposit, are said beside it.NoteSection 107 of the CGST Act and rule 108 of the CGST Rules (FORM GST APL-01), section 107(6) as amended by the Finance (No. 2) Act, 2024, from 1 July 2017; the pre-deposit cap of twenty crore rupees by the Finance (No. 2) Act, 2024; Notification 16/2025-Central Tax, bringing sections 129 and 130 of the Finance Act, 2025 into force, from 1 October 2025The appeal in APL-01
An appeal to the Tribunal is filed within three months of the order’s communicationSection 112 gives three months from the day the order is communicated, or a later date notified; the notified dates for older orders were read from commentary and their Gazette text is not verified, and the window they set closed on 31 July 2026, so the three months are what is counted.NoteSection 112 of the CGST Act, as amended by section 143 of the Finance (No. 2) Act, 2024, from 1 August 2024; Notification 16/2025-Central Tax, bringing sections 129 and 130 of the Finance Act, 2025 into force, from 1 October 2025The appeal to the GSTAT
Any other notice is kept by the date it givesA notice of a type not listed is kept by the date typed from it; nothing is worked out, since nothing here knows its rule.NoteYour own record. No single instrument.Any other notice’s date

Each notification is applied from the date it took effect, so a return for an earlier period is checked against the rates, thresholds and tables of that period. Spotted an authority that has changed? Tell us.

What it does not check

Said plainly, so nothing is assumed.

Whether a GSTIN actually exists, or is activeThe check digit proves a registration number is well formed, not that it was ever issued or is still live. That needs the department's own lookup, which is not connected. A cancelled buyer registration will pass every check here.
Whether goods are classified under the right HSN codeClassification is genuinely arguable and the same physical object can sit under different codes for defensible reasons. fynxIQ checks whether the rate is one the code may carry. It has no opinion on whether the code was the right one to choose.
Most HSN codes, for rateThe rate master covers a small number of prefixes. On every other code the engine says nothing, which is correct behaviour: silence costs you nothing, while a confident wrong accusation teaches you to ignore the warnings that matter. Coverage is reported on every return as a figure, never implied to be complete.
Whether a photographed invoice was read correctlyNothing proves that. What the checks above establish is narrower and more useful: that a set of figures agrees with itself across four independent encodings, including one (the amount in words) that shares no strokes with the digits. A misreading that satisfies all of them is not a misreading. Anything not settled that way is shown to you unresolved, and a field you tick is recorded as confirmed by a person, never as verified.
ServicesThe rate master is a goods schedule. Codes in chapter 99 are reported as outside its scope rather than as carrying 0%.
Whether the underlying sales data is completefynxIQ reconciles what you give it. If a marketplace report or an invoice is missing from the upload, every check can pass on a return that is still short. The document summary names gaps in your invoice numbering, which is the closest thing to a defence, and it is not the same thing.
Whether a credit is blocked, or must be reversedThe purchase side holds the GSTR-2B against the books and sizes the claim the statement allows. It does not decide s.17(5) (motor vehicles, food, construction and the rest), rules 42 and 43 (common credit against exempt supplies) or rule 37 (suppliers unpaid after 180 days): a matched bill can still be one whose credit the law blocks. The GSTR-3B draft takes those reversals as figures the business states, puts each in its row, and does not check them.
Whether an amendment matches what was filed the first timeAn amendment names the original document and says what it should have been. fynxIQ checks the new figures against themselves and the original’s date against the law’s deadline. It does not hold the earlier return, so it cannot say whether that document was filed as the amendment says, or what the change does to the tax.
Interest, late fee and imports of services in GSTR-3BThe GSTR-3B draft does not fill interest or late fee into Table 5.1 (a calculator beside it works them out as information, from the figures typed), and cannot see imports of services, which are paid under reverse charge and appear in no statement. Its payable counts only the reversals the business states and only the month’s own credit: credit already in the ledger from earlier months is not used. It is a draft to hold against the portal’s, and it says so on the screen.
Anything at all about the portal submissionfynxIQ produces a JSON file. It never holds portal credentials, never files on your behalf, and cannot see what happened after you uploaded it.