What GST returns and rules does GSTBuddies support?

GSTBuddies audits GSTR-1, 2A, 2B, 3B, 9 and 9C. Checks include Rule 37 (180-day ITC reversal), Rule 42/43 common-credit reversal advisories, Rule 86B, Section 16(4) ITC time-bar, Section 50 interest, Section 47 late fees, reverse-charge (RCM) checks, the annual Table 8 ITC reconciliation and the three-way GSTR-1 vs 3B vs 9 reconciliation. Every figure is cited to the CGST Act and Rules. Section 17(5) blocked credits depend on what each expense was, which a GST return does not carry, so that review stays with your books.

What file formats can I upload?

PDF, Excel, JSON and ZIP. Upload GSTR PDFs from the GST Portal, Excel ledgers from Tally, Busy or any party ledger (.xlsx/.xls), JSON exports for GSTR-2A/2B/3B/9/9C, or the portal's ZIP downloads — GSTBuddies extracts and classifies them automatically.

Is GSTBuddies free to try?

Yes. Sign up to get free credits every month, no credit card required, and run GST compliance checks to see the results before you buy.

Yes. GSTBuddies uses AES-256 encryption on AWS infrastructure and never shares your data. Uploaded files are processed and deleted after 7 days.

Section 37 & Section 39, CGST Act 2017 · Rule 88C

GSTR-1 vs GSTR-3B reconciliation: why it matters

The outward tax liability you declare invoice-by-invoice in GSTR-1 must match the liability you actually pay in GSTR-3B. A gap means a short payment — and an automated notice.

What the two returns capture

GSTR-1 (Section 37) — your outward supplies, reported at invoice level.
GSTR-3B (Section 39) — your summary return where output tax is declared and paid (Table 3.1) and ITC is claimed (Table 4).

GSTR-1 auto-populates the liability into GSTR-3B, and GSTR-2B auto-populates eligible ITC. The figures should tie out.

Common mismatches and their consequences

Mismatch	What it signals
GSTR-1 liability > GSTR-3B tax paid	Short payment of tax → interest under Section 50, and an automated intimation under Rule 88C (DRC-01B).
GSTR-3B tax paid > GSTR-1	Excess payment or unreported invoices in GSTR-1.
ITC in 3B > GSTR-2B	Possible over-claim — Section 16(2)(aa) & Rule 36(4).

Rule 88C: where the liability in GSTR-1 exceeds that in GSTR-3B beyond a threshold, the portal issues an intimation; the taxpayer must pay the difference or explain it, failing which it can be recovered under Section 79.

Three-way reconciliation (adding GSTR-9)

At year end, the monthly GSTR-1 and GSTR-3B totals are reconciled against the annual GSTR-9 (Sections 44 & 59). GSTBuddies runs this three-way check (GSTR-1 vs 3B vs 9) across all twelve months and flags every head-wise gap.

How GSTBuddies reconciles it

Upload your GSTR-1, GSTR-3B and GSTR-9 (PDF, Excel or JSON) and GSTBuddies aggregates all months, compares IGST/CGST/SGST/cess head-wise, and produces a citation-backed gap report. Explore the full compliance suite or start with 8 free credits every month.

FAQ

Why must GSTR-1 and GSTR-3B match?

GSTR-1 reports the liability; GSTR-3B pays it. If 3B is lower, tax is short-paid and attracts interest and a Rule 88C intimation.

What is Rule 88C?

An automated intimation (DRC-01B) issued when GSTR-1 liability exceeds GSTR-3B liability beyond a prescribed threshold; the difference must be paid or explained.