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GST Accounting, Invoicing & Filing (GSTR-1, 3B, 9)

Goods and Services Tax (GST) is the backbone of Indian indirect taxation. Master multi-tier tax rates (5%, 12%, 18%, 28%), Reverse Charge Mechanism (RCM), E-Way bill and E-Invoicing generation via IRP portals, GSTR-2B monthly ITC reconciliations, filing GSTR-1, GSTR-3B, GSTR-9 annual returns, and handling department scrutiny notices.

Curated 2026 Curriculum GuideProject-Based Track

GST Portal (gst.gov.in)TallyPrime GST ModuleClearTax GSTE-Way Bill & E-Invoice PortalAdvanced Excel VLOOKUP/Power Query

🇮🇳 Indian Market Benchmark

Expected CTC Range₹3.6L – ₹10.0L LPA

Estimated Timeline6 – 8 Weeks

Demand Scope38,000+ GST Openings across India

Experience LevelFresher Friendly

Top Hubs:Pan-India, Mumbai, Delhi NCR, Bengaluru, Ahmedabad, Surat, Hyderabad, Pune

Explore Career Compass Match

Core Track Highlights

Universal statutory requirement for every registered business in India with turnover over ₹20L/₹40L

High earning potential for independent GST practitioners filing for multiple local businesses

Eliminates heavy penalties and GST cancellation risks for businesses

Technical Architecture & Concept Breakdown

GST Compliance & Input Tax Credit (ITC) Lifecycle

B2B invoicing, E-Invoice QR code, GSTR-1 outward filing, GSTR-2B auto-population, and GSTR-3B tax offset.

GST Accounting, Invoicing & Filing (GSTR-1, 3B, 9) Core Architecture Diagram — Figure: Structural Systems & Execution Lifecycle for GST Accounting, Invoicing & Filing (GSTR-1, 3B, 9)

E-Invoicing & E-Way Bills

Generating IRN hash codes and E-Way bills on NIC/GST portals for B2B supplies.

Outward Supplies (GSTR-1)

Reporting B2B, B2C, export, and nil-rated turnover with HSN/SAC summary.

GSTR-2B ITC Matching

Reconciling purchase register with supplier-filed ITC in GSTR-2B to prevent clawbacks.

Monthly Offset (GSTR-3B)

Utilizing IGST, CGST, and SGST credits in statutory sequence and paying net tax.

Structured Phase-by-Phase Syllabus

Focus on build-by-doing milestones rather than passive video consumption.

Weeks 1 - 3

Phase 1: GST Concepts, Invoicing & E-Way Bills

CGST, SGST, IGST, UTGST rules, Place of Supply, and Time & Value of Supply
Mandatory tax invoice particulars, HSN/SAC codes, and Debit/Credit note accounting
Generating E-Way bills and E-Invoices with QR codes via API/JSON on TallyPrime

🎯 Milestone Proof Project: Configure GST rates and generate 30 B2B E-Invoices and E-Way bills in TallyPrime.

Weeks 4 - 6

Phase 2: ITC Reconciliation (GSTR-2B) & Monthly Returns

Section 16 eligibility criteria and Section 17(5) blocked Input Tax Credit items
Automated GSTR-2B vs Purchase Register reconciliation in Excel and ClearTax
Filing GSTR-1 (Outward Supplies) and GSTR-3B (Monthly Summary & Tax Payment) with credit offset rules

🎯 Milestone Proof Project: Execute a full-month GSTR-2B purchase reconciliation and compute net tax payable in GSTR-3B.

Weeks 7 - 8

Phase 3: Annual Return GSTR-9 & Department Scrutiny

Filing Annual Return GSTR-9 and reconciliation statement GSTR-9C
Handling GST DRC-01 notices, ASMT-10 scrutiny notices, and interest calculations under Section 50
Export of goods/services under Letter of Undertaking (LUT) and GST refund applications (RFD-01)

🎯 Milestone Proof Project: Compile an Annual GSTR-9 Return and draft a technical reply to a GST scrutiny mismatch notice.

Technical Interview Questions & Answers

Q1: What are the core blocked Input Tax Credits under Section 17(5) of the CGST Act?

Blocked credits under Section 17(5) include: (1) Motor vehicles for passenger transport (with seating capacity ≤ 13, unless used for transportation business or driving school), (2) Food, beverages, outdoor catering, beauty treatment, and health services, (3) Membership of clubs and fitness centers, (4) Works contract services for construction of immovable property (other than plant & machinery), and (5) Goods lost, stolen, destroyed, written off, or disposed of as gifts.

Frequently Asked Questions

What is the rule for utilizing IGST credit against tax liabilities in GSTR-3B?

IGST credit must be fully exhausted first—against IGST liability, and then in any order/proportion against CGST and SGST liabilities—before CGST or SGST credits can be utilized.