A business example
An accounts team finds that the proposed return uses an old sales total and includes credit from a purchase still under review.
Liability working
Reconcile outward tax and any relevant reverse-charge amounts.
Credit working
Distinguish eligible credit from disputed or otherwise ineligible amounts.
Return and payment
Use the reconciled workings to finalise the return and discharge liability.
What this shows
A return figure needs a traceable basis. Copying a portal total without resolving differences can carry errors into the filing.
What it is often confused with
A figure copied from another statement is not automatically the correct liability or eligible credit.
What to look at in your business
Keep the workings connecting books, statements, adjustments and payment.
Context and further reading
GST portal: GSTR-3B auto-population advisory. This advisory maps outward supplies and input tax credit into GSTR-3B summary tables. It explains the relationship between the return and its supporting statements; it is not a current filing-deadline notice.
Reference checked 2 October 2026.
Kosha.Services · Updated 2 October 2026