> ## Documentation Index > Fetch the complete documentation index at: https://help.pragmachartered.com/llms.txt > Use this file to discover all available pages before exploring further. # Prepare and check a GSTR-1 draft > Build a client's GSTR-1 or IFF from approved sales, clear its checks, export the tables for the offline tool and sign the draft off. ![GSTR-1 draft view on a client's GST tab](https://help.pragmachartered.com/images/gst/gstr1-draft.png) 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 | **Show** option | What to check | | - | - | | **B2B**, **B2CL**, **Exports**, **CDNR**, **CDNUR** | Invoices and notes, one row each, with **Invoice**, **Buyer**, **Place of supply**, **Rate**, **Taxable**, **Invoice value** and **Checks**. Select a row to open the sale. Credit and debit notes come from imported registers and GST notes. | | **B2CS** | Sales to unregistered buyers, totalled by place of supply and rate. | | **Nil/exempt, Table 8** | Sales marked nil-rated, exempt or non-GST on their review screen or in the register. An unmarked sale that charges no tax stays in its taxable table and raises **Sale with no tax**. | | **Advances, Table 11** | 11A and 11B rows from bank receipts marked as customer advances, by place of supply and rate. | | **E-commerce, Table 14** | Sales through an e-commerce operator, by operator GSTIN and nature of supply. | | **HSN, Table 12** | The HSN summary on its B2B and B2C tabs, added up from the invoices' item lines. | | **Documents** | Table 13: the document series Pragma counted, plus any **Other document series** you entered. | The draft does not cover amendments. Use [GSTR-1 vs filed and amendments](https://help.pragmachartered.com/gst/gstr1-filed-and-amendments.md) for those. Reverse-charge sales (4B) are not included in **Total tax**. ## Other document series | Field | What to enter | | - | - | | **Nature of document** | The kind of document, such as delivery challans or receipt vouchers. | | **Sr. no. from** | The first number of the series, as printed. | | **Sr. no. to** | The last number issued in this period. | | **Total number** | Every document in the series, including cancelled ones. | | **Cancelled** | How many of the total were cancelled. | 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](https://help.pragmachartered.com/invoices/review-and-approve.md). | Check | Severity | What to do | | - | - | - | | **Invoice number missing** / **Invoice date missing** | Blocking | Open the invoice and enter the number or date printed on it. | | **Invoice number repeated in the financial year** | Blocking | Check whether the other invoice is the same document uploaded twice (reject one) or a second invoice with the wrong number (correct its number). | | **Invoice dated outside the return period** | Blocking | Correct the date if it was misread. Otherwise, report the invoice in the period it belongs to. | | **Buyer GSTIN malformed** / **Buyer GSTIN fails its check digit** | Blocking | Correct the buyer's GSTIN. If the buyer is unregistered, clear the GSTIN and the sale moves to B2C. | | **Buyer GSTIN is the client's own** | Blocking | The buyer's and seller's GSTINs were swapped or misread. Correct the invoice, or mark it as not a sale. | | **IGST and CGST/SGST on the same invoice** / **CGST and SGST differ** | Blocking | One amount was misread. Correct it to what the invoice charges. | | **Place of supply unknown** | Blocking | Enter the buyer's state from the invoice in the offline tool. | | **Tax is not one rate of the taxable value** | Blocking | Give the invoice's item lines their rates on its review screen, or correct the misread amount. | | **HSN summary (Table 12) to complete** | Blocking | Add the listed invoices to Table 12 in the offline tool, or give them item lines on their review screen. | | **Item lines do not add up to the invoice** / **Item line without an HSN/SAC code or a rate** / **HSN/SAC code shorter than required** | Blocking | Correct the item lines on the invoice's review screen. | | **Sale with no tax** | Warning | Mark a nil-rated, exempt or non-GST sale on its review screen or in the register, so it moves to Table 8. Move an export or SEZ supply in the offline tool. | | **Large inter-State sale reported as unregistered (B2CL)** | Warning | Confirm the buyer is unregistered. If they are registered, add their GSTIN. | | **Documents issued (Table 13) to check** | Warning | Add cancellations no register recorded, and other documents issued, through **Other document series** or in the offline tool. | **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](https://help.pragmachartered.com/clients/manage-clients.md). * **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." > [card] Still stuck? > > [Open a case](https://app.pragmachartered.com/support) from **Help & support** in Pragma, or [book a walkthrough](https://help.pragmachartered.com/support/book-a-walkthrough.md) and the team will show you around on a call. Can't sign in? [Contact support](https://app.pragmachartered.com/contact-support). This documentation is built and hosted on [Mintlify](https://mintlify.com), a developer documentation platform.