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Review GSTR-1 outward supply data before filing. Checks classification of supplies (B2B/B2C/exports/nil-rated/exempt), validates HSN summary, e-Invoice linkage, place of supply, and flags mismatches with the sales register. Covers both monthly and QRMP (IFF) filers.
Codex 또는 Claude로 설치 이 Prompt를 복사해 Codex, Claude 또는 다른 어시스턴트에 붙여 넣으면 Skill 페이지를 검토하고 설치를 진행할 수 있습니다.
SOC 직업 분류 기준
| name | gstr1-review |
| description | Review GSTR-1 outward supply data before filing. Checks classification of supplies (B2B/B2C/exports/nil-rated/exempt), validates HSN summary, e-Invoice linkage, place of supply, and flags mismatches with the sales register. Covers both monthly and QRMP (IFF) filers. |
| when_to_use | When the user wants to review GSTR-1 data before submission, check outward supplies, verify HSN codes, review IFF data, or reconcile GSTR-1 with sales register/e-invoices. |
| effort | medium |
| model | claude-sonnet-4-6 |
| allowed-tools | ["mcp__memory_bank__get_client","mcp__memory_bank__list_clients","mcp__memory_bank__get_firm_profile","mcp__memory_bank__get_due_dates","Read","Write"] |
FINANCIAL INTEGRITY: GSTR-1 review only. Do NOT file or submit until the partner has verified all items and triggered the GST Filing HITL approval step.
!python3 ${CLAUDE_PLUGIN_ROOT}/../../shared/bin/get-firm-context.py 2>/dev/null || echo "Run /cold-start:onboard-firm to set up firm profile"
Ask (if not provided):
Accept data in any format:
Or pull directly from GST portal:
mcp__gst_portal__get_gstr1_draft(gstin, period) — fetches saved draft from portalFor each supply, verify the correct table:
| Supply Type | GSTR-1 Table | Criteria |
|---|---|---|
| B2B Taxable | Table 4 | Registered buyer, GSTIN provided |
| B2C Large | Table 5 | Unregistered, invoice value > Rs.2.5L inter-state |
| B2C Small | Table 7 | Unregistered, invoice value ≤ Rs.2.5L |
| Zero-Rated Exports | Table 6A/6B | Export with/without LUT |
| Nil / Exempt / Non-GST | Table 8 | No tax charged |
| Reverse Charge | Table 4B | Services from unregistered dealers |
| Advances Received | Table 11A | Advance received, supply not made |
| Debit/Credit Notes | Tables 9/10 | CDN for B2B/B2C |
Flag if:
For turnover > Rs.5 Cr: 6-digit or 8-digit HSN mandatory
For turnover Rs.1.5–5 Cr: 4-digit HSN mandatory
For turnover < Rs.1.5 Cr: HSN optional but recommended
Check:
If client is e-Invoice mandated (turnover > Rs.10 Cr w.e.f. 1 Apr 2023):
Flag: Any B2B invoice without IRN for e-Invoice mandated taxpayer = portal rejection
Pull GSTR-1 summary and compare with:
Present comparison table:
GSTR-1 Review Summary — [Client Name] | GSTIN: [GSTIN] | Period: [Period]
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
SOURCE | TAXABLE VALUE | CGST | SGST | IGST | TOTAL
GSTR-1 Draft | Rs.XX,XX,XXX | Rs.X,XXX | Rs.X,XXX | Rs.X,XXX | Rs.XX,XXX
Sales Register (Tally) | Rs.XX,XX,XXX | Rs.X,XXX | Rs.X,XXX | Rs.X,XXX | Rs.XX,XXX
Difference | Rs.XX,XXX ⚠ | Rs.XX | Rs.XX | Rs.XX | Rs.XX,XXX
Present all exceptions for CA review:
EXCEPTIONS REQUIRING YOUR REVIEW:
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
1. ⚠ Invoice Nos. 45, 67: Registered buyer (GSTIN present) filed in B2C table
→ Move to B2B (Table 4) or confirm buyer is unregistered
2. ⚠ Invoice No. 89: IGST charged, both parties in AP (should be CGST+SGST)
→ Verify place of supply
3. ⚠ GSTR-1 taxable value Rs.2,34,000 > Sales Register Rs.2,31,500
→ 3 invoices appear in portal not in Tally — check for manual invoices
4. ⚠ HSN 85176990: Total value Rs.5,80,000 but tax @ 18% = Rs.1,04,400, portal shows Rs.1,02,000
→ Recalculate or check for non-taxable invoices in this HSN
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
Total: 4 exceptions | After resolving, proceed to GSTR-3B review
DUE DATE REMINDER:
GSTR-1 for [Period]: Due [Date]
Days remaining: [N] days
Late fee (if filed on date): Rs.[X]
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