> ## 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 a GSTR-3B draft and a PMT-06 working paper

> Check a client's GSTR-3B tables and input tax credit, decide how unmatched 2B documents are treated, and work out a quarterly client's monthly deposit.

![GSTR-3B draft view on a client's GST tab](https://help.pragmachartered.com/images/gst/gstr3b-draft.png)

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](https://help.pragmachartered.com/gst/gstr2b-reconciliation.md).

## 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

| **Treatment** | What it means |
| - | - |
| **Claimed** | On the 2B and matched to an approved purchase. |
| **Not in Pragma, reversed** | On the 2B, but not approved in Pragma. Reversed in 4(B)(2) until approved or marked. |
| **Not in Pragma, claimed unverified** | On the 2B and claimed without a check against Pragma's books, because of the client setting or your mark. Confirm each one is in the books. |
| **2B tax above books, excess reversed** | The 2B shows more tax than the approved invoice. The excess is reversed. |
| **Not on 2B yet, no credit** | Approved in Pragma but not yet on the 2B. |
| **Past Sec 16(4) limit** | The time limit for claiming this credit has passed. |
| **ITC unavailable on 2B** | The 2B marks this credit as unavailable. |
| **Credit note, netted off** / **Credit note, original never claimed** / **Debit note, claimed** | Supplier notes, as the draft applies them. |
| **Reverse charge**, **Import, bill of entry**, **ISD credit** | Credit in the 4(A) row named beside the badge. |
| **No GSTIN or number in Pragma** | The approved purchase cannot be matched. Add the missing GSTIN or number on its review screen. |

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](https://help.pragmachartered.com/clients/manage-clients.md).
* **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."

> [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).


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