> ## 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. # Check a filed GSTR-1 and draft amendments > Import the GSTR-1 a client filed, compare it with the sales approved in Pragma, and draft the amendments to file in a later return. ![GSTR-1 vs filed view on a client's GST tab](https://help.pragmachartered.com/images/gst/gstr1-vs-filed.png) After a GSTR-1 has been filed, import the portal's copy to see where it differs from the sales approved in Pragma. The amendments view then drafts what to correct in a later return. Both views are read-only. **Pragma never files or amends a return.** You decide what to amend and file the amendment yourself through the offline tool and the GST portal. **Who can do this:** anyone who can open the client's **GST** tab. That is an Owner for any client, or a Manager or Preparer assigned to the client. The client needs a GSTIN. ## Import the filed return **1. Download the return from the GST portal** On the GST portal, open Returns Dashboard, choose the period, then GSTR-1/IFF, then Download. Keep the ZIP it gives you, or the JSON inside it. A quarterly (QRMP) client can have up to three files per quarter: the IFF for each of the first two months and the quarter's GSTR-1. **2. Open GSTR-1 vs filed** Open the client, choose **Tax**, then **GST**. In **View**, choose **GSTR-1 vs filed**, then select **Import GSTR-1**. **3. Import the file** In the import panel, set **Return** to **GSTR-1 or IFF**, or to **GSTR-1A** for a GSTR-1A. A GSTR-1A is applied over the GSTR-1 of the same period, so import it under that period. Choose the **Period**; the import refuses a file for any other period. Then drop the ZIP or JSON (up to 10 MiB). **4. Confirm it imported** **Imported files** lists each file with its **Period** and **Outcome**: **Importing**, **Imported** (with its row count), **Failed** (with the reason) or **Replaced**. Importing a newer download for the same return and period replaces the older one. > [accordion] Why an import failed > > | Reason shown | What to do | > | - | - | > | Not a JSON file, or a ZIP that does not hold exactly one JSON file. | Import the portal's download as it came: the .json, or the ZIP it was handed out in. | > | This JSON is not the return chosen. | Check that it is the portal's JSON download of that return, not an Excel export or another return. | > | This file is a different return than the one chosen. | Import it under that return instead. | > | This file is for a different period than the one chosen. | Import it under its own period. | > | This file belongs to a different GSTIN than this client's. | Check you picked the right client. | > | More documents than one import can hold. | Contact support to reconcile this period. | > | The file could not be read. | Import it again. If it keeps failing, tell your administrator. | ## Compare the filed return with Pragma Choose a **Period**, then use **Show** to see all **Documents**, one status, or **B2CS** totals. Search by buyer, GSTIN or invoice number. Select a row that has a Pragma side to open that sale's review screen and correct it there. | Status | What it means | What to do | | - | - | - | | **Matched** | The filed document agrees with the approved sale. | Nothing. | | **Values differ** | Both sides have the document, but a field differs. **Notes** names each field, for example "Taxable: … in Pragma, … filed". | If Pragma is wrong, correct the sale. If the return is wrong, amend it in a later return. | | **Filed, not in Pragma** | The return has a document with no approved sale in Pragma. | The sale may be booked elsewhere, still be in review, or have been filed in error. | | **Approved, not filed** | An approved sale is missing from the return. | Report it in a later GSTR-1. The amendments view lists it under **Not reported**. | | **No invoice no. in Pragma** | The approved sale has no invoice number, so it cannot be matched. | Add the number on the sale's review screen. | **Notes** can also show **Duplicate on the return**, **Duplicate in Pragma**, **Number format differs** or **Paired on number alone**. An amended document shows "Amends" with the original's number and date, marked "(earlier return)" when the original was filed in an earlier period. The tiles total **Matched**, **Values differ**, **Filed, not in Pragma** and **Approved, not filed**, and compare **Tax filed vs Pragma**. The notice tells you: * which IFF months have no imported file. B2B sales dated in those months show as not filed if they went on that month's IFF. * how many sales are still in review. * what else was filed but not compared, such as advances (11A/11B), Table 8, HSN rows and documents issued. * sections that were not read. Credit and debit notes are listed as filed. Pragma does not match them against approved notes yet. **Export CSV** downloads every row of the comparison and the B2CS totals for the period, whatever the screen is filtered to. ## Draft amendments of earlier returns **1. Open GSTR-1 amendments** In **View**, choose **GSTR-1 amendments**. Set **File in** to **Current** or to the return period in which the amendments will be filed. **2. Read the scope notice** Only periods with an imported filed GSTR-1 are compared. Each one is rebuilt from today's approved sales. Amendments for a financial year close on 30 November after the year ends, or on the date its annual return is filed if that is earlier. Pragma does not record that filing date, so check it yourself. The notice lists any periods already past the limit and any IFF months that have no imported file. **3. Work through each list** Use **Show** to go through each amendment table and each list of items that are not amendments (see the tables below). Every row shows the **Original period**, **Original document**, **What changed** (for example "Taxable: … filed → … now"), **Taxable now** and **Time limit**. **Time limit** is either "By" a date, or **Closed** with the date it passed. Select a row that has a Pragma sale to open it. **4. Export each amendment table** Open **Export CSV** and choose **B2BA (9A)**, **B2CLA (9A)**, **EXPA (9A)**, **CDNRA (9C)**, **CDNURA (9C)** or **B2CSA (10)**. Each file contains every row of that table in the offline tool's layout. Import it into the offline tool alongside the GSTR-1 of the **File in** period. | **Show** list | What it holds | Your decision | | - | - | - | | **B2BA (9A)**, **B2CLA (9A)**, **EXPA (9A)**, **CDNRA (9C)**, **CDNURA (9C)** | Filed documents whose approved sale now differs. Each row shows the original document and what changed. | Confirm each change, then export the table. | | **B2CSA (10)** | B2CS totals by place of supply and rate that changed. The amount is the revised value, not the difference. | Export and file the revised totals. | | **Not reported** | Approved sales of an earlier period that are on no filed return. | Report them in this period's GSTR-1. This is not an amendment. A sale approved without an invoice number cannot be looked for, so add its number. | | **Not in books** | Filed documents that are no longer in the approved sales. | Decide whether to amend the document to zero or issue a note. | | **CA decisions** | Changes that no amendment table can carry: the sale now belongs in another table, its place of supply changed, or the advances differ from those marked in Pragma. | Handle each one yourself. A place-of-supply change needs a note or a new document. Advances are restated in the offline tool. | | **Reported in a later period** | Sales dated in one period but filed in a later one. | Usually nothing. They are listed so they are not mistaken for missing sales. | Pragma does not save your decisions on these lists. Each list is rebuilt from the current approved sales and imported returns every time you open it. If no filed GSTR-1 is imported, the view shows **No filed GSTR-1 imported**. Import the returns from **GSTR-1 vs filed** first. If a period has too many filed documents to compare at once, the notice names it as not compared. ## If something is refused * **This client has no GSTIN**: add it on the client's profile. See [Manage clients](https://help.pragmachartered.com/clients/manage-clients.md). * "A GST portal download must be between 1 byte and 10 MiB. Check you chose the JSON download, not a ZIP or a PDF." * "This exact file is already the imported copy for this client, return and period — nothing changed. Download the return again from the portal if it has been updated since." * "The file could not be stored. Check your connection and import it again." To prepare the current period's return, see [Prepare and check a GSTR-1 draft](https://help.pragmachartered.com/gst/gstr1-draft.md). > [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.