GSTR-1 Sales Reconciliation

Month-wise

Output tax in your books (by invoice date, credit notes deducted) is set against the tax in GSTR-1 (by the month of the return it was filed in) . The running difference shows whether a gap is only timing, such as an invoice reported a month late, or a real shortfall.

Invoices and notes

B2B invoices, B2C invoices above ₹1 lakh to other states, exports and credit/debit notes are matched one by one on the document number. The tool flags missing documents, value differences, a wrong customer GSTIN and documents reported in a different month. Amendments in GSTR-1 replace the original.

Sales heads

Registers from Tally and most ERPs have one column per sales ledger. Each column is given a role. An invoice with goods at 5% and 18% becomes two lines, and its tax is split between them: first by the rate in the tax ledger's name, otherwise in proportion to value × rate. Exempt, nil and non-GST heads are kept out of the invoice's taxable value and compared with GSTR-1 Table 8.

B2C by state

GSTR-1 reports small B2C sales only as totals per place of supply and tax rate, so these are compared at that level, month by month.

Not covered

GSTR-3B, advances (Table 11) and HSN summary. Reverse-charge supplies in GSTR-1 are left out of the tax totals because the customer pays that tax.