🧭 Monthly GST routine

Intermediate · 15 min · GST & tax

A step-by-step monthly routine: review product rates, check GST Reports, reconcile ITC with GSTR-2B, export GSTR-1 and GSTR-3B data and share everything with your CA.

Why and when you use it

Monthly GST goes wrong when it is rushed on the last day. This routine takes the accountant through the same screens in the same order every month, so errors are caught while they are easy to fix. It suits any business where the accountant prepares and a CA files, or where the owner files with the CA's guidance.

Before you start

All sales invoices, purchase bills, credit notes and returns for the month entered
GSTR-2B for the month available on the GST portal
Your CA's contact and agreed deadline

Step by step

1. GST Rate ReviewOpen GST Rate Review, press Refresh and filter Check with CA only. Correct confirmed rows with Apply to selected.
2. Close the month's documentsIn Sales Invoices and Purchases, make sure late bills are in and Supplier Bill Number fields are filled. Raise credit notes for any returns.
3. GST ReportsOpen GST Reports, choose the Month and press Generate Report. Check CGST, SGST and IGST by rate against your sense of the month.
4. ITC ReconciliationIn ITC Reconciliation (GSTR-2B), upload the month's 2B JSON and press Upload & reconcile. Work through Mismatch, In 2B, not in my books and In my books, not in 2B (ITC at risk). Mark accepted, Mark pending or Ignore.
5. Re-checkAfter fixing bills press Re-check with latest purchases, then Generate Report again in GST Reports.
6. ExportIn GST Reports press Export GSTR-1 CSV and Export GSTR-3B CSV. In ITC Reconciliation press Export CSV. Download any portal file from GST Returns (Portal files).
7. Share with your CAPress Build GST pack or Export for CA and send it to your CA with the ITC CSV and a note of pending items.
8. File and recordYour CA files on the GST portal. Keep the final files and the CA's confirmation in that month's folder.

Worked example

Sharma Traders runs the routine for October 2026 between 10 and 15 Nov 2026. Sales were ₹38,40,000 and purchases ₹18,60,000.

10 Nov: GST Rate Review shows 2 products Check with CA; fixed after CA confirms.
11 Nov: three late purchase bills entered in Purchases.
14 Nov: GST Reports generated; IGST appears only on Delhi purchases and two out-of-state sales.
14 Nov: 2B uploaded; one Mismatch fixed, one ₹46,000 bill marked pending.
15 Nov: GSTR-1 and GSTR-3B CSVs exported, Build GST pack sent to the CA with the ITC CSV.
CA confirms filing; files saved under October 2026.

Result: October's returns are filed from checked figures, the ITC at risk is known in advance, and the next month starts with a clean list of pending items.

💡 Tips

Put the routine on a calendar: same days every month.
Note pending ITC rows and check them first next month.
Do not change documents of a month after its return is filed without asking your CA.

⚠️ Common mistakes

Skipping ITC Reconciliation to save time. It is the step that protects your input credit.
Exporting before re-checking after fixes. Always Generate Report again before export.

सवाल

Can I do this weekly instead?

Yes, steps 1 to 3 can be weekly. ITC Reconciliation needs the month's 2B.

🎬 Video walkthrough (script — recording coming soon)

Scene 1: Calendar showing the monthly GST days.
Scene 2: GST Rate Review fix.
Scene 3: GST Reports Generate Report.
Scene 4: ITC Reconciliation upload and decisions.
Scene 5: Exports: GSTR-1, GSTR-3B, ITC CSV.
Scene 6: Build GST pack and send to CA.
Scene 7: Save files in the month folder.