Most GST notices start with a simple inconsistency: sales reported differently in GSTR-1 and GSTR-3B, input tax credit claimed beyond what appears in GSTR-2B, a wrong tax rate or a missed reverse-charge entry. A periodic review catches these issues while they are still easy to correct, and gives you peace of mind before the annual return.
Who it's for
- Small and growing businesses filing monthly, or quarterly under the QRMP scheme.
- E-commerce sellers with marketplace sales and tax collected at source (TCS).
- Businesses that file their own returns, or use an accountant, and want an independent check.
- Anyone who has received a scrutiny notice or a mismatch intimation and wants to understand where it comes from.
What the review covers
- GSTR-1 vs GSTR-3B: outward supplies and tax liability reported consistently, period by period.
- Input tax credit: credit claimed in GSTR-3B compared with what GSTR-2B shows.
- Rates and classification: tax rates, HSN/SAC summary, exempt, nil-rated and non-GST supplies.
- Reverse charge: liabilities under reverse charge and the related credit.
- Adjustments: credit and debit notes, amendments and advances received.
- Late fees and interest: what was paid, what may still be due and how to avoid it next time.
- E-commerce: TCS credit from marketplaces (GSTR-8) matched with your sales reports.
- Annual view: points to keep in mind for GSTR-9, and GSTR-9C where it applies.
Common issues a review finds
GSTR-1 and GSTR-3B don't match
The tax you declare in GSTR-1 and the tax you pay through GSTR-3B are compared automatically. When the liability in GSTR-1 is higher, the portal can issue an intimation asking you to pay the difference or explain it, usually within a very short time.
Credit claimed above GSTR-2B
Input tax credit claimed in GSTR-3B beyond what GSTR-2B shows is one of the most frequent reasons for notices. Often the cause is a supplier who filed late or reported the invoice with errors, which a reconciliation brings to light.
Wrong rate, HSN code or place of supply
A wrong rate or classification can mean tax underpaid on one side and excess credit on the other. Interstate and intrastate supplies also need to be reported under the right tax heads (IGST, or CGST and SGST).
Corrections left too late
GST returns cannot be revised: errors are corrected in later returns, and there are time limits, generally up to 30 November after the end of the financial year. Finding issues early keeps the fix simple.
Monthly or quarterly filing
Under the QRMP scheme, smaller businesses (turnover up to ₹5 crore) file GSTR-1 and GSTR-3B every quarter while paying tax monthly, and can upload B2B invoices in the first two months through the Invoice Furnishing Facility (IFF). The review follows your filing frequency, so invoices uploaded through IFF and quarterly figures are checked together and nothing falls between periods.
Monthly filers get the same checks period by period, with a cumulative view that makes it easy to spot a difference that started months ago and is still being carried forward.
Documents to share
- GSTR-1, GSTR-3B and GSTR-2B for the period (downloaded from the GST portal).
- Sales and purchase registers, as an Excel file or an export from your accounting software.
- Credit and debit notes issued and received.
- Marketplace settlement and TCS reports, if you sell online.
- Any notice or intimation you have received.
How it works
- Message on WhatsApp. Describe your situation, or send a photo of the notice.
- Quote and checklist. You receive a clear quote and the list of documents to share.
- Review and analysis. Figures checked, data reconciled, issues identified.
- Deliverable and next steps. You receive the result, with a short walkthrough.
What you receive
- A review checklist listing each issue, its effect on tax or credit, and the correction to make.
- A summary of liability and input tax credit by period.
- Practical suggestions to avoid the same errors in future returns.
Frequently asked questions
Can you review returns that are already filed?
Yes. Most corrections can be made in later returns within the time limits, and knowing about an issue early helps you respond quickly if a notice arrives.
Do I need to share my GST portal password?
Not necessarily. Downloaded returns and reports are usually enough for a complete review.
How often should returns be reviewed?
Monthly or quarterly for active businesses, and always before the annual return.
Is this a filing service?
The focus is on review and reconciliation. If you also need help with filing, mention it in your first message.
Last updated: November 2026. General information for guidance: every case is checked individually.