GST compliance review · Sessions saved for team access
Upload GSTR-9 draft, all monthly summaries, GSTR-2B annual, P&L extract — any format, any structure, up to 10 files
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Table 4A: Annual B2B supplies = sum of 12 months GSTR-1 B2B taxable value — compute and verify
Section 44 CGST Act, Rule 80
Table 4B: B2C supplies (large) = sum of 12 months GSTR-1 B2CL
Section 44 CGST Act
Table 4C: Zero-rated supplies = annual export total from GSTR-1
Section 16 IGST Act
Table 4L: Total outward = gross P&L revenue — three-way check with books and ITR
Section 44 CGST Act
Tables 4I/4J/4K: Prior year amendments — should be minimal; large amounts indicate systemic timing issues
Section 37 CGST Act
Amendments in GSTR-9 must reconcile with amendments filed in GSTR-1 during the year
Section 37(3) CGST Act