India Audit Lens
Prepare, approve, pay, and file GSTR-3B
GSTR-3B adds an exact ledger/payment approval between return approval and EVC filing. Never infer available ITC/cash from a stale ledger snapshot.
By India Audit Lens product team · Updated 2026-07-17
Prepare and review
Open the GSTR-3B period and verify scope/source freshness. Review system-generated and portal/filed values for Table 3.1, 3.1.1, 3.2, Table 4, Table 5, Table 5.1, and payment Table 6.1 where available. Check suppliers/ITC and outward tie-outs. Resolve blocking gate items and regenerate/review after changes. Click File GSTR-3B, Stage, and obtain partner approval. Use self-approval only under the logged approved exception policy.
Review ledgers and exact set-off
Under GST Payments, fetch/refresh the electronic cash, electronic credit, and return-liability ledgers for the correct period/date range. After return approval, click Calculate exact payment. Review the exact payment version, cash/credit/blocked credit, RCM, interest, head-wise set-off, cash deposit estimate, and recorded ledger snapshot/hash. The partner selects the review confirmation and clicks Approve exact set-off (partner).
If the ledger or return changes, recalculate and approve a new exact version. Prior payment approval must not silently carry forward.
Offset, OTP, and file
Confirm a current portal session and qualified live writes. Click Recheck ledger, set off & send OTP. Enter the EVC OTP only in the secure field. Select the final confirmation and click File now once. Wait for FILEDCONFIRMED and ARN; if pending, refresh status without duplicate submission.
Blocking conditions
Stop for missing session/capability, stale GSTR-2B, blocking tie-out, unapproved return/payment, insufficient cash, changed ledger version, wrong signatory, exposed OTP, or unknown portal result.