Overview of Table 4 Generation and Challan Creation Process

Navigate to the GST in the Clear portal.

Navigate to the Reconciliation tab.

Conduct a detailed comparison of 2B versus PR. This comparison helps in identifying matched, mismatched, or missing invoices. It's a critical step to ensure that your Input Tax Credit (ITC) claims are accurate and compliant.

Connect with the GSTN to download the necessary details for GSTR-3B preparation. This step ensures that all required data is fetched directly from the GSTN portal, providing accurate and up-to-date information for your filing process.

Once the GSTN is connected, download the data from the GST portal. This step ensures you are working with the most recent GSTR report.

Run the reconciliation. Once you initiate reconciliation, the system will process and open a tab displaying the results, which compare 2B versus PR.

Review the reconciliation results. The results will detail the matched and missing documents.

After completing all actions for each document—whether it's claiming ITC, marking it as pending, or marking it as ineligible—proceed to generate Table 4 for the GSTR-3B summary. This table consolidates the data required for accurate filing.

Proceed to generate 3B Table 4.

Note: If the reconciliation was performed at the PAN level, ensure you regenerate Table 4 at the PAN level to maintain accuracy and consistency across all GSTNs.

Click on "Regenerate Table 4". The table will auto-populate based on your reconciliation actions.

Check the auto-populated values in Table 4 and validate them against your records.

Download the report for further validation by clicking on "Document View", then "Action", and finally "Download".

This report provides a detailed view of every document in your purchase register that impacts your GSTR-3B. It breaks down the data at the document level rather than just by section.

Review the document-wise report to identify how invoices are allocated to sections like 4A1, 4A2, 4A3, and others. This report also highlights temporary reversals under section 4B2, helping you calculate your net Input Tax Credit (ITC).

Use the subsections within the report to view a summarized version of the details. This summary provides a quick overview of the data, making it easier to analyze.

Examine the summary of Table 4, which consolidates data at both the GSTN and PAN levels. If a PAN-level report is generated, this summary will reflect all GSTNs under that PAN.

Observe how documents are categorized in the report. For example, it may include current month ITC for imported goods or carry-forwards. While this categorization aids in understanding the data, note that it is not directly reported in GSTR-3B on the GST portal.

Once you've validated all the values, proceed to push the data to the GSTR3B table. Click on " Go to GSTR3B".

Navigate to "View Prepared 3B".

The table is editable. If you notice any discrepancies or need to make adjustments, edit specific sections or rows as required. This flexibility allows for corrections before finalizing the report.

To change a value, double-click on it, enter the new value, and click "Save".

Once you've finalized all values, proceed with the filing. Close the tab and click on "Proceed to Next Step".

Review the tax calculation in the next step.

Choose one of the three calculation options: Clear GST Calculation, Government Calculation, or Manual Calculation.

Select your preferred calculation and close the window. Then click on "Proceed to Next Step".

NOTE :-Now I'll walk you through the process of creating and managing challans for GST filing. By following these steps, you'll ensure accurate data entry, proper payment allocation, and compliance with GST regulations.

Step 1: Click on Create Challan. This is the starting point for generating a new challan.

Step 2: Use the Autofill feature to populate the challan with necessary data. This saves time and reduces errors by automatically filling in details like GSTIN, tax period, and other relevant information.

Step 3: To view the created Challan, click on "View and Create Challan".

Step 4: Set the Payment Mode. Choose the appropriate payment method, such as E-Payment, NEFT or any other available option.

Step 5: Specify the maximum amount for each challan. For instance, set a limit to ensure no single challan exceeds one lakh rupees. This helps manage payments effectively.

Step 6: After selecting the payment mode, click on "Save".

Step 7: Download the details of all challans in an Excel format. This provides a consolidated view of all the challans created, making it easier to review and share.

Step 8: Share the Excel file with your team. They can verify the CPIN details and proceed with making payments from the bank.

Step 9: Generate the created Challan by selecting the Challan and then "Generate Challan".

Step 10: Connect with the GSTN if it's not already connected.

Step 11: The generated Challan will appear in the "Generated Challan" section.

Step 12: View the generated challan and check any previously generated challans on the GST portal. This helps in cross-verifying the details.

Step 13: Click on the "Pay" option to pay the Challan through the government portal.

Step 14: After payment, the portal will refresh and the liability will become zero. Click on "Post Credit to Ledger" and File 3B.