GSTR-3B and Input Tax Credit Review in TallyPrime

GSTR-3B summarises tax liability and available Input Tax Credit from the transactions recorded in books. The most important control is not simply opening the report, but reviewing the underlying vouchers that create each value.

What to review

• Outward taxable supplies and tax liability
• Eligible and ineligible ITC
• Reverse charge transactions
• Interstate supplies and other applicable sections
• Uncertain or incomplete vouchers

Portal and books

Where supported, compare portal information with books and investigate material differences before filing.

Good practice

Resolve configuration or voucher-level exceptions first. A return can look mathematically balanced while still containing classification errors.