Using the ITC Register for GSTR-3B
The ITC register turns your GRN input tax into GSTR-3B-ready numbers.
Step by Step
- Open GST → ITC Register.
- Filter by period, supplier or tax slab.
- View supplier-wise and slab-wise input tax totals.
- Export to Excel for your accountant’s GSTR-3B filing.
How ITC Works for a Pharmacy
The GST you pay on distributor invoices is input tax credit (ITC). In GSTR-3B you set it off against the GST collected on sales and pay only the balance in cash. You can claim ITC only on a valid tax invoice showing your GSTIN, for goods used in the business, and only when the supplier has reported the invoice so it appears in your GSTR-2B.
Monthly Reconciliation Routine
- Export the ITC Register for the month from PharmaBill (supplier-wise and rate-wise).
- On the GST portal, review supplier invoices in the Invoice Management System (IMS) — accept, reject or keep pending — before GSTR-2B is finalised.
- Match GSTR-2B against the ITC register. Chase suppliers whose invoices are missing.
- Check that GSTR-3B outward tax agrees with your filed GSTR-1 — the portal auto-fills much of it from GSTR-1.
- File GSTR-3B by the 20th (monthly) or the 22nd/24th (quarterly, depending on your state).
Common Mistakes
- Claiming ITC on expired or destroyed stock. ITC is not available on goods written off or destroyed (Section 17(5)(h)) — reverse it.
- Claiming before the supplier reports. Only invoices visible in GSTR-2B should be claimed.
- Mixing IGST and CGST/SGST. Purchases from another state carry IGST — keep them separate.
Tip: still stuck? Message us on WhatsApp with a screenshot — most issues are solved in under 10 minutes.