𝗚𝗦𝗧 𝗙𝗶𝗹𝗶𝗻𝗴 𝗣𝗿𝗼𝗰𝗲𝘀𝘀 𝗕𝘆 𝗛𝗦𝗝 𝗔𝗻𝗱 𝗔𝘀𝘀𝗼𝗰𝗶𝗮𝘁𝗲𝘀 📊

GST filing is not simply about opening the GST portal and submitting GSTR-3B.

At HSJ And Associates, we follow a structured process where accounting data, sales, purchases, GST records and reconciliations are checked before the final return is filed.

Our basic rule is simple:

👉 Garbage in, garbage out.

If the accounting data is wrong, the GST return will also be wrong.

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

𝗪𝗵𝗲𝗿𝗲 𝗗𝗼𝗲𝘀 𝗢𝘂𝗿 𝗚𝗦𝗧 𝗣𝗿𝗼𝗰𝗲𝘀𝘀 𝗦𝘁𝗮𝗿𝘁? 🧾

👉 Sales and purchase data

👉 Purchase and expense bills

👉 Bank statements

👉 Credit and debit notes

👉 Accounting records

👉 GST-related information

We first make sure the basic data is available and properly recorded.

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

𝗠𝘂𝗹𝘁𝗶𝗽𝗹𝗲 𝗟𝗲𝘃𝗲𝗹 𝗖𝗵𝗲𝗰𝗸𝗶𝗻𝗴 🔍

Our GST process does not depend on one person.

👤 Junior accountant prepares the initial data

👥 Middle-level accountant reviews the data

📊 GST and accounting reconciliation is performed

📝 HSN and GST classification is checked

👨‍💼 Partner-level review is completed

Only after these checks does the return move toward final filing.

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

𝗚𝗦𝗧𝗥-𝟭 – 𝗪𝗲 𝗗𝗼𝗻'𝘁 𝗪𝗮𝗶𝘁 𝗙𝗼𝗿 𝗧𝗵𝗲 𝗟𝗮𝘀𝘁 𝗗𝗮𝘆 📅

GSTR-1 contains the outward supply information, so sales need to be reviewed carefully.

👉 We generally target completion before the statutory due date.

👉 Clients are requested to share data around the 6th or 7th.

👉 This gives our team time for checking and corrections.

👉 Our internal target is generally to complete GSTR-1 before the 9th wherever possible.

The idea is simple: don't wait for the deadline when the work can be completed earlier.

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

𝗚𝗦𝗧𝗥-𝟮𝗕 𝗥𝗲𝗰𝗼𝗻𝗰𝗶𝗹𝗶𝗮𝘁𝗶𝗼𝗻 📋

Once GSTR-2B is available, we compare it with the client's accounting and purchase records.

👉 Purchase bills

👉 Purchase entries

👉 Vendor data

👉 Bank records

👉 GST records

If an invoice is missing, we ask the client.

If the vendor has not reported an invoice, we identify that as well.

This helps us find gaps before GSTR-3B is finalised.

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

𝗚𝗦𝗧𝗥-𝟯𝗕 𝗜𝘀 𝗧𝗵𝗲 𝗙𝗶𝗻𝗮𝗹 𝗥𝗲𝘀𝘂𝗹𝘁 📊

For us, GSTR-3B should not be prepared independently.

Before finalising it, we look at:

👉 Sales

👉 Purchases

👉 GST liability

👉 Input Tax Credit

👉 GSTR-1

👉 GSTR-2B

👉 Accounting records

👉 Bank and supporting documents

So GSTR-3B becomes the final conclusion of the process, rather than the starting point.

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

𝗪𝗲 𝗔𝗹𝘀𝗼 𝗖𝗵𝗲𝗰𝗸 𝗨𝗻𝘂𝘀𝘂𝗮𝗹 𝗡𝘂𝗺𝗯𝗲𝗿𝘀 📈

Suppose the previous month's sales were around:

👉 ₹13 lakh

👉 ₹15 lakh

👉 ₹17 lakh

And suddenly the current month's sales are:

👉 ₹70 lakh

👉 ₹65 lakh

We don't automatically assume something is wrong.

We ask the client:

“The sales have increased significantly. Is everything okay?”

There could be a large order, seasonal business or genuine growth.

The purpose of this check is to identify unusual movements and confirm them with the client.

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

𝗔𝘂𝘁𝗼𝗺𝗮𝘁𝗶𝗼𝗻 + 𝗛𝘂𝗺𝗮𝗻 𝗖𝗵𝗲𝗰𝗸𝗶𝗻𝗴 ⚙️

Our internal system helps us track:

👉 Data received

👉 Accounting completed

👉 GST preparation

👉 Reconciliation

👉 Pending client queries

👉 GSTR-1 filing

👉 GSTR-2B checking

👉 GSTR-3B preparation

👉 Partner approval

Automation helps us track the workflow, but the final objective remains proper human review.

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

𝗖𝗹𝗶𝗲𝗻𝘁 𝗗𝗮𝘁𝗮 𝗜𝘀 𝗔𝗹𝘀𝗼 𝗜𝗺𝗽𝗼𝗿𝘁𝗮𝗻𝘁 🤝

A good GST process requires timely information from both sides.

👉 Sales data should come on time

👉 Purchase bills should be available

👉 Bank information should be shared

👉 Client queries should be answered promptly

We maintain internal timelines because we don't want GST compliance to become a last-day exercise.

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

𝗛𝗼𝘄 𝗛𝗦𝗝 𝗔𝗻𝗱 𝗔𝘀𝘀𝗼𝗰𝗶𝗮𝘁𝗲𝘀 𝗛𝗮𝗻𝗱𝗹𝗲𝘀 𝗚𝗦𝗧 🌐

👉 Accounting and bookkeeping

👉 GSTR-1 preparation and filing

👉 GSTR-2B reconciliation

👉 GSTR-3B preparation and filing

👉 CMP-08 compliance

👉 GSTR-4 compliance

👉 HSN and GST classification review

👉 GST reconciliation and internal checks

👉 Ongoing GST compliance support

We support businesses across CA in Bangalore, CA in New Delhi, CA in Mumbai, CA in Hyderabad, CA in Chennai, CA in Pune, CA in Ahmedabad, CA in Kolkata, CA in Jaipur, CA in Surat, CA in Gurugram, CA in Noida, and clients across India.

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

𝗞𝗲𝘆 𝗧𝗮𝗸𝗲𝗮𝘄𝗮𝘆 🎯

👉 GST filing should start with correct accounting data.

👉 GSTR-2B reconciliation is an important control before finalising ITC.

👉 Multiple-level checking helps identify errors before filing.

👉 Unusual changes in sales or purchases should be reviewed rather than ignored.

👉 At HSJ And Associates, we focus on the complete GST process—not just uploading a return.

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

𝗧𝗿𝗲𝗻𝗱𝗶𝗻𝗴 𝗛𝗮𝘀𝗵𝘁𝗮𝗴𝘀 🔥

#GSTFiling #GSTR1 #GSTR3B #GSTR2B #GSTReconciliation #GSTCompliance #CAinBangalore #CAinNewDelhi #CAinMumbai #HSJAndAssociates