Clarification on GSTR-3B Behavior for Purchase Invoices Based on Supplier Return Filing Status

We are facing a clarification requirement related to ERPNext Indian Compliance and the behaviour of GSTR-3B reporting for Purchase Invoices. Requesting your guidance on the following scenarios:

Case 1: Supplier Files GST Return in a Later Month

  • A Purchase Invoice is created in October.

  • The supplier files their GST return in November, and the invoice reflects in GSTR-2B of November.

  • Expected behaviour:
    The invoice should be considered in November’s GSTR-3B report, as ITC becomes available only when the supplier files the return.

  • Current behaviour observed:
    The invoice is appearing in October’s GSTR-3B report.

Query:
How does ERPNext handle such cases where the invoice date and supplier return filing month differ? Is there a standard or recommended way to defer ITC to the correct month?

Case 2: Supplier Has Not Filed GST Return

  • A Purchase Invoice is created in October.

  • The supplier has not yet filed the GST return, and the invoice is not available in GSTR-2B.

  • Expected behaviour:
    The invoice should not be considered in GSTR-3B until the supplier files the return.

  • Current behaviour observed:
    The invoice is still getting included in the GSTR-3B report.

Query:
Is there a system-level control or configuration in ERPNext to exclude such invoices from GSTR-3B until they are reflected in GSTR-2B or marked as eligible for ITC?

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Hi,

This is currently not supported. But we’re working to have this soon.

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Thanks for the update.
Also, I have one more query:

GST returns can be directly applied/filed from ERPNext. (Automatically?)
Or need to do manually via Download JSON and upload it to the GST Portal under the Returns Dashboard > GSTR-1.

And for GSTR-3B, manually enter values into the GST portal.

GSTR-1 can be directly filed.
For 3B, you need to upload JSON.