> ## 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.

# Use GST reports and the GST portal view

> Report a client's eligible ITC and mark Sec 17(5) blocks, review its GST year, sign periods off, and read what the GST portal says about its filings and notices.

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

Besides the return drafts, the client's **GST** tab has four reports: **Eligible ITC**, **GST analysis**, **GST health** and **GST portal**. All of them read data; none of them files anything. **Pragma never files, saves or replies to anything on the GST portal.** Every figure in the GST portal view is the portal's own.

**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. Marking Sec 17(5) blocks and signing periods off need an Owner, or a Manager assigned to the client. To open a report, choose **Tax**, then **GST** on the client, then the report in **View**.

## Eligible ITC

**Eligible ITC** shows the period's credit, one document per row, as the GSTR-3B draft treats it. It also holds your Sec 17(5) decisions.

**1. Choose the scope**

Set **Period** to **Latest**, a single period, or a financial year "to date". Use **Category** and the search box (supplier, GSTIN or ledger) to narrow the rows.

**2. Read the totals**

The tiles show **Eligible**, **Reverse charge**, **Blocked 17(5)** (4(B)(1)), **Time-barred / unavailable**, and **Held: not in books / 2B** (4(B)(2)). The categories are **Eligible**, **Reverse charge**, **Blocked, Sec 17(5)**, **Time-barred, Sec 16(4)**, **Not available per 2B**, **On 2B, not in Pragma**, **2B above the books**, **Not on 2B** and **Missing GSTIN or number**. The notice lists periods with no GSTR-2B imported, which show no credit until it is, and periods whose 2B is not out yet.

**3. Mark Sec 17(5) blocks**

Open a row's **Row actions**:

* **Block under Sec 17(5)…** opens **Block credit under Sec 17(5)**. Choose the **Clause**, optionally add a **Note** (up to 500 characters, shown on the report and the export), and select **Mark blocked**.
* **Confirm not blocked** records that you checked the document and it is not blocked. The **Sec 17(5)** column then shows **Not blocked (CA)**.
* **Clear decision** removes your decision.

A ledger-name suggestion is only a prompt. The GSTR-3B draft does not reverse a block itself, so carry the **Blocked 17(5)** total into 4(B)(1) when you file.

**4. Export**

**Export CSV** downloads every row of the chosen period or year, whatever **Category** or the search shows, with your blocks and notes. Select a row from Pragma to open its invoice.

If you choose **Mark blocked** without a clause, you see "Choose the clause the credit is blocked under."

## GST analysis

**GST analysis** reviews a financial year period by period. Choose the **Year**, then **Show**:

* **Period by period** shows outward taxable value, tax by head, **ITC on 2B**, **ITC claimable** and **Cash payable**.
* **Top customers** and **Top suppliers** rank parties by taxable value.

Credit and cash need the period's GSTR-2B. The cash figure is before any Sec 17(5) reversal and excludes interest and late fee. A period without a 2B shows **No 2B** or **Needs 2B**.

## GST health for one client

**GST health** is the client's own copy of the firm-wide [GST health](https://help.pragmachartered.com/compliance/gst-health.md) register, and the place where periods are signed off.

* **Show** **Issues** lists what needs attention. Select an issue to open the draft, reconciliation, compliance or profile view where it can be fixed.
* **Show** **Periods** gives each period's **GSTR-1** and **GSTR-3B** filing state (**Filed**, **Due**, **Overdue**, **Not applicable** or **Not owed**), whether the **2B** is **Imported**, and the three sign-offs: **GSTR-1 review**, **2B reconciled** and **GSTR-3B review**. A sign-off shows who made it and when, **Changed since review**, or **Not signed off**.
* An Owner or assigned Manager opens **Sign-off actions** to choose **Mark GSTR-1 draft reviewed**, **Mark 2B reconciled** or **Mark GSTR-3B draft reviewed**, or to clear a mark. The 2B and GSTR-3B options appear only after the period's 2B is imported. The same menu has **Open GSTR-1 draft** and **Open GSTR-3B draft**.

A sign-off records who checked the draft, as it stood at the time. It does not file or submit a return.

## GST portal

**1. Check the connection**

The notice under the toolbar shows the state of the client's GST portal connection. **Connected as** shows the GST username and when the session expires; it renews automatically. Otherwise the notice asks the client to open their Pragma portal, choose GST portal and confirm with the OTP sent to their GST-registered mobile. Your firm never holds that OTP. See [Connect the GST portal](https://help.pragmachartered.com/portal/gst-portal.md). **Check filing status** works without a connection.

**2. Fetch what you need**

Choose a **Year**, then:

* **Check filing status** reads which returns of the year are filed, late or overdue.
* **Fetch returns** opens a panel. Choose the **Return period** and select **Fetch** to read that period's filing record, GSTN's auto-populated GSTR-3B and, once filed, the GSTR-3B itself.
* **Fetch notices** lists the notices the portal has issued.

Each fetch runs in the background, and the tables update when it finishes. A failed fetch shows its reason above the table.

**3. Read the results**

Use **View** to switch between three tabs:

* **Alerts**: each issue, with **Severity**, **Period**, **Return**, **Issue** and **Amount**.
* **Returns**: one row per period, with **GSTR-1** and **GSTR-3B** state, **GSTN auto vs 3B**, **Filed GSTR-1 vs filed 3B**, **ITC vs 2B**, **Interest + late fee** and when it was **Fetched**. Select a period to fetch its returns.
* **Notices**: each notice, with **Ref ID**, **Module · alert code**, **Issued** and **Reply by**.

| Alert | What to do |
| - | - |
| **Return overdue** | File it on the portal. The amount, when shown, is the most late fee it can have run up so far. Interest is extra. |
| **Return filed late** | Expect late fee and interest on any tax paid late. |
| **GSTR-3B tax below GSTR-1** / **Filed GSTR-3B tax below imported filed GSTR-1** | The 3B declared less tax than GSTR-1 reported (DRC-01B risk). The second alert uses the filed GSTR-1 you imported. See [Check a filed GSTR-1](https://help.pragmachartered.com/gst/gstr1-filed-and-amendments.md). |
| **ITC claimed above GSTR-2B** | 4(A) claimed more than the 2B made available (DRC-01C risk). Compare with the [GSTR-2B reconciliation](https://help.pragmachartered.com/gst/gstr2b-reconciliation.md). |
| **Reverse-charge ITC claimed** | Verify it against the books and payment. Pragma does not compare it to the 2B. |
| **Interest paid** / **Late fee paid** | Paid with the GSTR-3B. Tax or the return was late. |
| **Notice on the portal** | Read it on the portal and reply by the date shown. Track it in [GST notices](https://help.pragmachartered.com/compliance/gst-notices.md). |

Return states read **Filed**, **Filed late**, **Due**, **Overdue**, **Not applicable** or **Not checked**.

## If something is refused or fails

* "This client hasn't connected the GST portal, or the connection has expired. Ask them to connect it from their portal."
* "A request to the GST portal is already running for this client. Wait for it to finish."
* "The GST portal connection is not available for your firm yet. Contact Pragma Chartered support to have it set up."
* "The GST portal session has ended. The client needs to connect again with a new OTP."
* "The GST portal did not answer. Try again in a few minutes."
* "The GST service refused the request. Try again later; if it keeps failing, tell your administrator."
* "Too many attempts. Wait a moment and try again." Your firm has made too many portal requests in a short time.
* "This client is archived, so nothing new can be sent or recorded for it. Its history stays readable; restore the client to work on it again."
* "Your role does not allow this action. Ask a firm owner or manager." Sec 17(5) decisions and sign-offs need an Owner or the client's assigned Manager.

> [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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