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The GSTR-1 draft shows what this client’s approved sales say each table of the return should hold. It is a draft for you to check, correct in the GST offline tool and file yourself. Pragma never files a return and does not upload anything to the GST portal. Who can do this: the GST tab needs the Reconcile GST permission. An Owner can open it for every client; a Manager or Preparer only for clients they are assigned to. Connector admins and client-portal seats do not see it. Only an Owner, or a Manager assigned to the client, can sign a draft off with Mark reviewed; a Preparer sees whether it is signed off. Before you start: the client needs a GSTIN on its profile, and its sales invoices must be approved. A sale still in review is left out of the draft and counted in the notice above the table.
1

Open the GSTR-1 draft

Open the client, choose Tax, then GST. In the toolbar, open View and choose GSTR-1 draft.
2

Choose the return and period

Set Return to GSTR-1, or to IFF (QRMP months 1–2) for a quarterly client’s first or second month. Set Period to Latest or to a listed month (such as Apr 2026) or quarter (such as Apr–Jun 2026). A quarterly client’s GSTR-1 periods are quarters; IFF periods are the first two months of each quarter.For a quarterly GSTR-1, a Months 1–2 B2B filter also appears:
  • As GSTN’s tracker shows leaves out the B2B invoices and registered notes of months that GSTN’s filing tracker shows as filed in IFF. If the tracker shows no IFF, nothing is left out.
  • In this return keeps months 1 and 2 in B2B and CDNR.
  • Furnished in IFF leaves them out.
In IFF mode the notice warns you when the month’s B2B value is more than ₹50 lakh, the IFF monthly limit. The excess must then go in the quarter’s GSTR-1.
3

Read the totals and the notice

The tiles show the count and taxable value for B2B (4A), B2CL (5), B2CS (7), net, Exports (6A), Notes (9B), net and Nil/exempt/non-GST (8). They also show Total tax, and Checks with the number of blocking findings and warnings. Read the notice under the tiles. It tells you how many sales are still in review, how many approved sales have no invoice date, and how many documents have no usable item lines for the HSN summary.
4

Clear the checks

Open Show and choose Checks. Each row has a Severity (Blocking or Warning), the Check name and reference, the Invoice (or Whole return) and What to do. Select a row that has an invoice to open that sale’s review screen and correct it there. The draft rebuilds from the corrected sale.Invoice tables also have a Checks column that badges every finding on each invoice. Choose All checks to see every check Pragma runs, with its Ref, Severity and Rule and fix, whether or not this period triggers it.
5

Add document series Pragma cannot count (Table 13)

Choose Show, then Documents, then Other document series. Pragma already counts the invoices, credit notes and debit notes it holds for the period, including cancelled ones. Here, choose Add series to add receipt, payment or refund vouchers, delivery challans, and invoices or notes issued outside Pragma. Do not enter documents Pragma already has, or they are counted twice.
6

Export each table for the offline tool

Open Export CSV and choose a table. Each choice downloads the whole table for the period in the offline tool’s layout, whatever the screen is filtered to. Import the CSVs into the GST offline tool, complete anything the draft leaves to you, and file from there.
7

Mark the draft reviewed

After the period has ended and the checks are dealt with, an Owner or assigned Manager selects Mark reviewed. The toolbar then shows Reviewed with the reviewer and date. If anything in the draft changes afterwards, it shows Changed since review; open that badge and choose Mark reviewed again or Clear mark. IFF has no review mark.

What each table holds

The draft does not cover amendments. Use GSTR-1 vs filed and amendments for those. Reverse-charge sales (4B) are not included in Total tax.

Other document series

Use a row’s actions menu to choose Edit… or Remove…. A period holds at most 20 series. When it is full, Pragma shows: “This period already has 20 document series entered. Remove one, or correct an existing series, before adding another.”

Common checks and how to resolve them

Blocking findings are errors you should fix before filing. Warnings need a decision but may be correct as they are. Most fixes are made on the sale’s review screen. See Review and approve invoices. All checks lists the remaining checks with their rule and fix.

Table 15: supplies on which an e-commerce operator pays the tax (s.9(5))

Use this only when the client is an e-commerce operator that pays tax on supplies made through it under s.9(5). In View, choose Table 15 (operator, s.9(5)).
1

Import the operator's supplies file

Select Import supplies. In Import s.9(5) supplies, drop one .xlsx, .xls, .ods or .csv file (up to 10 MiB) with one row per document and rate. Include the supplier GSTIN and name (blank GSTIN for an unregistered supplier), recipient GSTIN and name (blank for an unregistered recipient), and the document number, date and type (invoice, credit or debit note). Also include place of supply, rate, taxable value and cess. Imported files shows each file as Importing, Imported or Failed, with its row count and the dates it covers. A document already imported is never stored twice.
2

Check each section

Choose a Period, then a Section. B2B and URP2B list documents to registered recipients one by one. B2C and URP2C total supplies to unregistered recipients by place of supply and rate, net of notes. Notes for Table 9B lists credit and debit notes against B2B and URP2B supplies, which go in Table 9B rather than Table 15. The tiles show the taxable value and tax that flow to GSTR-3B 3.1.1(i).
3

Export a section

Select Export CSV to download the chosen section in the offline tool’s layout. Notes cannot be exported from this view.
If an import shows Failed, its reason is one of Some rows have problems (the first problem rows are listed by sheet and row number), Columns not found, No supplies in the file, The import did not finish, Too many rows or Not a spreadsheet. Correct the file and import it again. To withdraw a file, select Remove this import, then Remove import. This removes its supply lines from Table 15 and GSTR-3B 3.1.1(i). A file that is still importing cannot be removed until it finishes.

If something is refused

  • This client has no GSTIN: add the GSTIN on the client’s profile. See Manage clients.
  • No approved sales yet: approve the client’s sales invoices first. The month they are dated in can then be drafted.
  • “This return period has not ended yet, so its draft will still change. Mark it reviewed once the period is over.” The toolbar shows Period not ended until then.
  • GSTR-1 draft has blocking findings: “The GSTR-1 draft has … blocking findings under Checks besides the HSN summary. Fix them, or mark it reviewed anyway and the override is recorded in the audit log.” Select Mark reviewed anyway only when you have confirmed that each finding is a false positive. HSN summary (Table 12) to complete never blocks the mark.
  • A period link for the wrong filing frequency is refused with “This client files quarterly for this period. Choose a quarter of the financial year, like 2026-Q1 for April to June 2026.” or the monthly equivalent. Choose a period from the Period list instead.
  • “Your role does not allow this action. Ask a firm owner or manager.” You are not an Owner or the client’s assigned Manager.
  • Table 15 imports: “A supplies file must be between 1 byte and 10 MiB. Export a shorter period if it is larger.” or “This exact file is already imported for this client — nothing changed. A document already imported is never stored twice, so export the new supplies again and import that file.”

Still stuck?

Open a case from Help & support in Pragma, or book a walkthrough and the team will show you around on a call. Can’t sign in? Contact support.