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Three ledgers, one turnover
GSTR-3B is a tax payment return. It is not a place to discover what the month’s sales were. When the sales register, the e-invoice portal and the general ledger disagree, someone invents a 3B figure that matches none of them. That invention becomes next month’s opening mess and, later, a GSTR-9 recon that cannot be finished.
Close books before you file
A monthly close does not mean audited accounts. It means sales invoices posted, credit notes entered, unbilled revenue decided, and bank and GST ledgers reviewed. File 3B from that close. If a late invoice appears after filing, park it for the next period with a note. Do not silently pad 3B.
