Filing GSTR-3B under time pressure is how small mismatches become large notices. Use this short checklist before every submit.
Before you open the portal
- Confirm outward supplies match your books and GSTR-1 draft.
- Reconcile ITC with GSTR-2B — document any held claims.
- Check place-of-supply for inter-state invoices.
Common triggers
Departmental systems flag sudden ITC spikes, repeated late fees, and HSN mismatches. Keep a monthly pack: invoices, 2B extract, and reconciliation notes.
After filing
Save the acknowledgement, update your compliance calendar, and brief the founder if cash-out for tax is material this month.