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The GSTR-3B draft combines the period’s GSTR-1 draft with its imported GSTR-2B. The GSTR-2B is reconciled against the purchases approved in Pragma. The draft is for you to check and type into the GST portal yourself. Pragma never files a return. It does not pay tax, generate a challan or file PMT-06. 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. Only an Owner, or a Manager assigned to the client, can mark ITC treatments and sign the draft off with Mark reviewed. Before you start: the client needs a GSTIN, approved sales, and the period’s GSTR-2B imported. Without the 2B, 3.1(d), Table 4 and 6.1 cannot be drafted. See Reconcile a GSTR-2B.

Check the GSTR-3B draft

1

Open the draft

Open the client, choose Tax, then GST. In View, choose GSTR-3B draft, then choose a Period. Latest opens the newest period that has an approved sale or an imported 2B.
2

Read the tiles and the notice

The tiles show Output tax 3.1(a) (plus 3.1(d) when there is reverse-charge tax), ITC 4(A), Reversed 4(B)(2), Net ITC 4(C) and Cash payable 6.1. A tile showing “needs 2B” means the period’s GSTR-2B is not imported.The notice gives the due date that Sec 16(4) is checked against. It also lists anything you need to act on, such as:
  • 2B documents reversed because they are not approved in Pragma.
  • sales still in review.
  • sales that charge no tax.
  • reverse-charge sales.
  • sales flagged on the GSTR-1 draft.
  • 2B sections Pragma does not read.
3

Go through the summary

Show Summary lists each table with its Table number, Description, Status and amounts by tax head. Drafted rows come from Pragma’s data. Needs GSTR-2B rows fill in once the 2B is imported. Not drafted rows are left for you to complete on the portal.
4

Check the ITC workings

Choose ITC workings to see every 2B document and approved purchase behind Table 4. Each row has a Treatment badge and the 4(A) row it feeds, plus Credit, Reversed and Your mark. Select a row that has an approved invoice to open it.
5

Mark unmatched documents

Where a row allows it, open Row actions and record your decision. The draft recalculates straight away.
  • Booked outside Pragma: claim it: for a document marked Not in Pragma, reversed that is in the client’s books outside Pragma.
  • Not in the books: reverse it: for a document marked Not in Pragma, claimed unverified that is not in the books.
  • Original invoice never claimed: do not reduce: for a credit note whose original invoice never gave credit, so the note reduces nothing.
  • Clear your mark: removes your decision.
If this client books most purchases outside Pragma, turn on Purchases are also booked outside Pragma on its profile instead of marking each document.
6

Export and key in

Open Export CSV and choose Summary (all tables), 3.2 inter-state supplies, ITC workings or 6.1 payment of tax. Use the files as working papers when you type the return into the GST portal.
7

Mark the draft reviewed

After the period has ended, an Owner or assigned Manager selects Mark reviewed. If the draft changes afterwards, the badge reads Changed since review. Open it and choose Mark reviewed again or Clear mark. Without the period’s 2B, the toolbar shows Needs this period’s 2B.

ITC treatments

When a supplier’s invoices are reversed as not in Pragma and the same supplier has a credit note, the notice asks you to check the note. If the note reduces one of those invoices, mark it Original invoice never claimed: do not reduce. Otherwise the same credit is taken away twice. A 2B imported from a column-mapped spreadsheet has no bills of entry or ISD documents. Fill in 4(A)(1) and 4(A)(4) yourself.

Work out a PMT-06 deposit (quarterly clients)

PMT-06 applies to the first and second months of a quarter for a client that files quarterly. In View, choose PMT-06 (QRMP months 1–2).
1

Choose the month and method

Pick a Month (only months 1 and 2 of a quarter are listed), then a Method:
  • Fixed sum: a share of the cash paid in the previous period, taken from Pragma’s GSTR-3B draft of that period, with reverse charge included. The table shows each tax head’s Cash paid in that period, the Share and the Deposit.
  • Self-assessment: the month’s Output tax, less Credit set off, plus Reverse charge, giving the Deposit. It needs the month’s own GSTR-2B.
2

Read the tiles and notes

The tiles show Deposit for the month, Due by (the 25th of the next month), and Based on or Credit from (the source used). Read every note. They tell you, for example:
  • that the fixed sum comes from Pragma’s draft rather than the filed return, so compare it with the portal’s pre-filled challan.
  • that Pragma cannot see the electronic cash or credit ledger balances.
  • that the client registered too recently for the fixed sum.
  • that the month has no tax liability.
  • when interest applies.
3

Pay on the GST portal

Generate the challan on the GST portal yourself, with the reason “Monthly payment for quarterly taxpayer”, by the due date. This screen is a working paper only.
If a method shows The fixed sum cannot be worked out or Self-assessment cannot be worked out, the first note explains why. For example, the previous period’s GSTR-2B may not be imported, so its draft has no Table 6.1. Import the missing 2B, or take the amount from the portal’s pre-filled challan. No month to work out yet means the client has no approved sale and no imported 2B for a first or second month of a quarter.

If something is refused

  • This client has no GSTIN: add it on the client’s profile. See Manage clients.
  • Nothing to draft yet: approve the client’s sales invoices or import a GSTR-2B.
  • “The GSTR-3B draft cannot be reviewed without this period’s GSTR-2B: its input tax credit comes from it. Import the 2B on the GST tab first.”
  • “This return period has not ended yet, so its draft will still change. Mark it reviewed once the period is over.”
  • “Your role does not allow this action. Ask a firm owner or manager.” Marking ITC treatments and signing off need an Owner or the client’s assigned Manager.
  • For PMT-06, a monthly filer’s month is refused with “This client files monthly for … : its tax is paid with that month’s GSTR-3B, not PMT-06.” The last month of a quarter is refused with ”… is the last month of its quarter: its tax is paid with the quarter’s GSTR-3B, not PMT-06.”

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.