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GST Returns, Compliance & Period Locking

Under Reports > GST Tax, Digital Bahi provides a complete GST Return Workspace (/reports/gst/returns), Pre-Filing Compliance Validator, Input Tax Credit (ITC) Register, and GST Liability & Period Locking workspace for your accountant and CA.

Important: Digital Bahi prepares, cross-reconciles, and locks your internal GST books and exports return-ready data. Final statutory submission of GSTR-1 and GSTR-3B is always performed by your accountant or CA on the official government GST portal.

1. GST Return Workspace (/reports/gst/returns)​

The GST Return Workspace tracks the monthly lifecycle of your GSTR-1 and GSTR-3B returns across the selected Financial Year:

  • Return Statuses: Each monthly return progresses through Draft → Prepared → Filed.
  • Prepare Return Snapshot: Clicking Prepare generates a period snapshot of your outward supplies (GSTR1) or summary tax liability and ITC (GSTR3B). If any underlying purchase or sale is modified after preparation, Digital Bahi flags the snapshot as Stale so you know to refresh it before filing.
  • Mark Filed (Record ARN): Once your CA files the return on the government portal, enter the Filing reference / ARN at the top of the workspace and click Mark Filed on the corresponding monthly row.

GST Return Workspace

2. Pre-Filing Compliance & Cross-Reconciliation Checks​

Each monthly row in the GST Return Workspace includes an expandable Compliance Review accordion (showing the current Errors and Warnings count) that automatically checks:

  • Missing Business or B2B Buyer GSTIN: Flags missing or invalid GSTINs on B2B invoices.
  • Missing HSN Codes: Flags any commodity line missing a valid HSN/SAC classification.
  • Sale vs. GST Ledger Mismatch: Verifies that every taxable Sale invoice matches its corresponding GST ledger posting.
  • Cross-Reconciliation (GSTR-1 vs. GSTR-3B vs. GST Ledger): Checks that outward tax totals in GSTR-1, GSTR-3B, and your general ledger agree, and checks Input Tax Credit against your GSTR-2B Reconciliation.
  • Blocking Errors: If any error-level compliance issue exists (or if a prepared return snapshot is stale), Digital Bahi blocks period finalization until the discrepancy is resolved.

3. GST Liability, Input Tax Credit (ITC) & Period Locking​

Open Reports > GST Tax > GST Liability (/reports/gst/liability) and Input Tax Credit (/reports/gst/itc) to review your net tax position for the month:

  • Output Tax vs. Eligible ITC: Compares Output CGST, SGST, and IGST from Sales against Input CGST, SGST, and IGST from Purchases.
  • Finalize / Lock GST Period: Once GSTR-3B is filed and all compliance checks pass, authorized accountants can Finalize / Close the GST period.
    • Locking a GST period prevents backdated creation, editing, or cancellation of taxable Purchases and Sales in that month so your books never drift from your filed returns.
    • (Note: Pure financial Payments and Receipts are not blocked by GST period locks, as they do not alter GSTR-1 or GSTR-3B tax figures.)
    • If an authorized amendment is required later, an administrator with GST period control permissions can Reopen the period.