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 2026-08-03
Before you begin
Confirm the client, GSTIN, financial year, period, and filing frequency. Refresh GSTR-2B, outward data, and the electronic cash, credit, and liability ledgers. Resolve blocking tie-outs and confirm any cash deposit required. Keep an eligible partner, authorised signatory, and qualified portal session available. Use the secure filing field for the EVC OTP.
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.
Expected result
The approved return and exact set-off use current source and ledger versions. Filing reaches FILEDCONFIRMED, and the ARN, actors, approvals, payment version, and provider result remain in the return history.