GSTR-3B tie-out
Confirming that the summary figures in GSTR-3B (the monthly self-assessed return) agree with the detail in GSTR-1 (outward) and GSTR-2B (inward) before filing — a pre-file check, now that 3B is hard-locked.
GSTR-3B is the monthly summary return where a business self-assesses its output tax, input tax credit, and net cash payable. Unlike the invoice-level GSTR-1 and GSTR-2B, it carries totals by tax head — so it is only as trustworthy as the detail underneath it.
A 3B tie-out reconciles those summary totals against the detail: outward tax in 3B against GSTR-1, and ITC claimed in 3B against what GSTR-2B actually makes available. Variance beyond a small tolerance signals a figure that won't survive scrutiny — over-claimed credit, under-reported output, or a transposed total.
Since GSTR-3B values began to be auto-populated and hard-locked, the tie-out has shifted from an editable target to a pre-file confirmation: reconcile first, fix the detail, and file a 3B you already know ties out — rather than discovering the mismatch in a notice months later.
