Presentations on GST - Return

GST returns filing: GSTR 1/2/3 reconciliation, electronic ledgers, and automated mismatch reporting ensure invoice level continuity. The document sets out the GST electronic return framework: GSTR 1 (outward supplies), GSTR 2 (inward supplies) and GSTR 3 (consolidated monthly return) interact via auto populated drafts and addenda, with specified filing deadlines and preconditions; system reconciliation creates mismatch reports on filing of GSTR 3, ledgers (Electronic Cash Ledger and Electronic Credit Ledger) capture deposits, utilizations and provisional credit, and strict business rules determine payment priorities, non interchangeability of heads, and view only liability registers.