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Complete Guide to GSTR-3B Filing in 2026
Step-by-Step Procedure, Due Dates, Latest Changes & More for CMA Students & Professionals
Introduction to GSTR-3B: The Cornerstone of Monthly GST Compliance
GSTR-3B stands as the fundamental monthly (or quarterly) summary return under India’s Goods and Services Tax (GST) regime. For every registered normal taxpayer, it serves as the definitive declaration of outward supplies, inward supplies attracting reverse charge, input tax credit (ITC) claimed, and the final tax payment for a given period. Think of it as the monthly report card you submit to the tax department, summarizing your business’s GST activities.
Unlike its detailed counterpart GSTR-1 (which reports invoice-level outward supply data), GSTR-3B requires only consolidated totals. However, this simplicity belies its critical importance. It is the return where your self-assessed tax liability is declared and discharged. The cash actually moves from your business to the government’s coffers when you file and pay via GSTR-3B.
CMA & Professional Context: For Cost Management Accountants (CMAs) and finance professionals, mastering GSTR-3B is non-negotiable. It’s not just a compliance task; it’s a financial control mechanism. Accurate filing ensures optimal cash flow management through correct ITC claims, avoids costly penalties and interest, and builds a robust compliance history that is crucial during audits or business financing. Errors here directly impact the company’s bottom line.
Key Update for 2026: The GST system has entered a phase of strict, system-driven enforcement. Major changes effective from January 2026 include stricter ITC validations that can block return filing if ledger conditions aren’t met, and the enforcement of a 3-year time bar on filing old returns. Furthermore, Table 3.2 (inter-state supplies to unregistered persons/composition dealers) became non-editable from April 2025, pushing corrections to the GSTR-1/IFF. This guide is tailored for the FY 2025-26 filing cycle, incorporating all these pivotal updates.
Who Must File GSTR-3B? Understanding Your Compliance Obligation
Filing GSTR-3B is a mandatory compliance requirement for a well-defined group of taxpayers. There is no voluntary opt-out. If you fall into any of the following categories, you must file this return for every tax period, without exception:
Who Does NOT File GSTR-3B?
It’s equally important to know who files other returns:
- Composition Dealers: They file GSTR-4 (quarterly). However, your sales to them will appear in your GSTR-3B Table 3.2.
- Non-Resident Taxable Persons: They file GSTR-5.
- Input Service Distributors (ISD): They file GSTR-6.
- Tax Deductors (TDS): They file GSTR-7.
- E-commerce Operators (TCS): They file GSTR-8.
Due Dates for GSTR-3B in FY 2025-26: Plan Your Compliance Calendar
Timely filing is the first rule of GST compliance. Missing a deadline triggers automatic late fees and interest, and from 2026, can lead to more severe consequences like filing blocks. The due dates are stratified based on annual turnover and state category.
| Annual Turnover | Filing Frequency | Due Date | Applicable States / UTs |
|---|---|---|---|
| More than ₹5 Crore | Monthly | 20th of the succeeding month | All States and Union Territories |
| Up to ₹5 Crore (under QRMP scheme) | Quarterly | 22nd of the month following the quarter | Category X States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli. |
| 24th of the month following the quarter | Category Y States: All other States and UTs (e.g., Delhi, Haryana, Punjab, Rajasthan, Uttar Pradesh, West Bengal, etc.) |
Important Notes on Due Dates:
- Extension Possibility: The government occasionally extends due dates for specific months (e.g., due to system maintenance or festivals). Always check the “News & Updates” section on the GST portal or official CBIC notifications for the latest information.
- QRMP Monthly Payment: Quarterly filers under QRMP must still pay tax monthly via Form PMT-06 by the 25th of the following month for the first two months of the quarter.
- Consequences of Delay: From January 2026, delays have stricter implications. Apart from late fees, old unfiled returns (older than 3 years) become permanently time-barred and cannot be submitted, leading to permanent ITC loss for your customers.
Case Study: Planning for a Quarterly Filer
Business: “Textile Creations,” a saree manufacturer in Jaipur (Category Y State), with AATO of ₹3.8 Crore, opted into the QRMP scheme.
Filing for Quarter: January – March 2026 (Q4 of FY 2025-26).
Compliance Calendar:
- Jan & Feb 2026: Pay monthly tax via PMT-06 by 25th of Feb & Mar respectively.
- March 2026: Pay monthly tax via PMT-06 by April 25th, 2026.
- Final Filing: File detailed GSTR-1 for the quarter by April 13th, 2026.
- Final Summary & Payment: File GSTR-3B for the quarter (Jan-Mar) by April 24th, 2026 (Category Y due date).
By following this schedule, Textile Creations stays compliant, avoids penalties, and manages cash flow effectively.
Key Changes in GSTR-3B for 2026: Navigating the New Compliance Landscape
The year 2026 marks a significant shift towards automated, stringent enforcement on the GST portal. For professionals, understanding these changes is critical to avoid unexpected filing blocks and compliance issues.
- ITC Balance Check: Your claimed ITC in Table 4 cannot exceed the balance available in your Electronic Credit Ledger.
- RCM Liability Check: Any pending Reverse Charge Mechanism (RCM) liability from previous periods must be cleared.
- Impact: If these conditions aren’t met, the GSTR-3B filing will be blocked until the discrepancies are resolved. This prevents the filing of returns with unsustainable ITC claims.
- What: Table 3.2 (Inter-state supplies to unregistered persons, composition dealers, UIN holders) is now auto-populated and locked based on your filed GSTR-1/IFF.
- Why: To ensure consistency between detailed and summary returns and reduce manual errors.
- How to Correct: If you spot an error, you cannot edit it in GSTR-3B. You must amend the underlying invoice in the subsequent period’s GSTR-1 (via the amendment tables) or use Form GSTR-1A (if available) before filing GSTR-3B.
- The Rule: Any GST return (GSTR-1, GSTR-3B, GSTR-9) that remains unfiled for more than three years from its original due date becomes permanently time-barred.
- The Consequence: The portal will block its filing entirely. You lose the right to file it, leading to permanent gaps in your compliance record, loss of ITC for your customers, and heightened audit risk.
- Action Item: Immediately identify and file any pending returns from FY 2022-23 or earlier to prevent them from being locked out.
- Auto-Population: Most tables are now pre-filled: Tables 3.1(a,b,c,e) and 3.2 from your GSTR-1; Table 3.1(d) and Table 4 (ITC) from your GSTR-2B.
- Visual Warnings: The system highlights discrepancies (e.g., if you enter a value lower than the auto-populated one in red). The “System Generated GSTR-3B” PDF provides a clear comparison between your entries and the auto-populated data.
Prerequisites for Filing: Getting Your Act Together
A smooth GSTR-3B filing process depends on thorough preparation. Gathering these elements beforehand prevents last-minute rushes and errors.
Documentation & Data Checklist:
- Access Credentials: Valid GSTIN login (Username, Password). Ensure the authorized signatory’s mobile number/email is accessible for OTP/EVC. Have a valid Digital Signature Certificate (DSC) ready if required (mandatory for companies and LLPs).
- Sales Summary: Consolidated total of all outward supplies (taxable, zero-rated, exempt, nil-rated) for the period, segregated by tax rate (CGST/SGST/IGST).
- Purchase Register & ITC Summary:
- Total eligible ITC available from purchases and imports.
- Details of ITC to be reversed (for personal use, exempt supplies, etc.).
- Details of inward supplies under Reverse Charge (RCM) on which you need to pay tax.
- Reconciled Ledgers:
- Electronic Credit Ledger balance.
- Electronic Cash Ledger balance.
- Liability Ledger (for any past dues).
- Filed GSTR-1: You should have already filed your GSTR-1 for the same period (or quarter). This is crucial as it auto-populates your sales liability in GSTR-3B.
- Reviewed GSTR-2B: Download and review your GSTR-2B for the month. This is the authentic statement of ITC available to you based on your suppliers’ filings. Reconcile your purchase register with GSTR-2B before claiming ITC in Table 4.
- Bank Details: Ensure sufficient funds in the bank account linked to your GSTIN for any cash payment required. Verify that your bank account is updated and active on the portal.
Pro-Tip for CMAs: The Reconciliation Imperative
The single most important pre-filing activity for a finance professional is three-way reconciliation:
- Books vs. GSTR-1: Ensure your sales register matches the data you filed in GSTR-1.
- Purchase Register vs. GSTR-2B: Match every eligible purchase invoice with its entry in GSTR-2B. Follow up with suppliers for missing invoices.
- ITC Ledger vs. Cash/Bank: Confirm your ledger balances reflect all payments and credits correctly.
Performing this reconciliation monthly is the best defense against notices, ITC loss, and incorrect tax payments.
Step-by-Step Filing Procedure on the GST Portal
Follow this detailed walkthrough to file your GSTR-3B accurately. The process is designed to be sequential, guiding you from login to final submission.
Step 1: Login to the GST Portal
Visit the official website gst.gov.in. Click ‘Login’ and enter your valid credentials (Username and Password). Complete the CAPTCHA and submit. If using DSC, insert the token and select the certificate.
Step 2: Navigate to the Returns Dashboard
After logging in, go to Services > Returns > Returns Dashboard. This is your central hub for all return filings.
Step 3: Select the Return Period
On the ‘File Returns’ page, select the Financial Year (e.g., 2025-26), the Quarter (Q1, Q2, Q3, Q4), and the Return Filing Period (Month). Click SEARCH.
Note for QRMP Filers: If you are a quarterly filer, the GSTR-3B tile will only be clickable for the last month of the quarter (e.g., March, June, September, December). For the first two months, you only make payment via PMT-06.
Step 4: Initiate Filing & Answer Questionnaire
Click on the ‘PREPARE ONLINE’ button on the GSTR-3B tile. A questionnaire will appear to tailor the form to your needs.
- First Question (Nil Return): If you had no business activity and no auto-populated data, you can select ‘Yes’ to file a Nil return and jump to Step 10.
- Other Questions: Answer questions about having outward supplies, ITC, etc., to make relevant tables visible. Click NEXT.
Step 5: Review System-Generated Summary & Fill Tables
A summary page may show auto-populated data from GSTR-1 and GSTR-2B. Click CLOSE to proceed to the main form.
Critical Action: Click the ‘SYSTEM GENERATED GSTR-3B’ button to download a PDF. This document shows what the system has pre-filled based on your other returns. Use it as your primary reference point.
Now, carefully fill each table (3.1, 3.2, 4, 5, 6.1). The portal will auto-calculate totals. Key points:
- You can edit auto-populated values, but discrepancies will be flagged.
- Table 3.2 is non-editable. If wrong, amend GSTR-1 first.
- In Table 4, claim ITC only as per your reconciled GSTR-2B.
Step 6: Save the Return
After entering all data, click the ‘SAVE GSTR-3B’ button at the bottom of the page. A confirmation message will appear. Always save before proceeding to payment. This ensures your data is stored on the portal, and you can log out and return later
Step 7: Preview Draft Return
Click ‘PREVIEW DRAFT GSTR-3B’. Review every figure carefully in this PDF preview—taxable values, tax rates, ITC claimed, and net payable. This is your last chance to catch errors before payment and submission. [citation:9]
Step 8: Proceed to Payment
After saving, the ‘PROCEED TO PAYMENT’ button/tile will activate. Click it.
The Payment Process:
- The system shows your total tax liability (from Table 6.1).
- Click ‘CHECK BALANCE’ to see your Electronic Credit and Cash Ledger balances.
- Utilize your ITC (Credit Ledger) first to offset the liability. Enter the amount to be utilized under each tax head (IGST, CGST, SGST). The system follows the prescribed order of utilization.
- Click ‘OFFSET LIABILITY’. The system will apply the credit.
- If a balance remains after using ITC, you must pay it in cash. If your Cash Ledger has insufficient funds, click ‘CREATE CHALLAN’ to make an immediate payment via Net Banking, UPI, or RTGS/NEFT.
- Once the cash is credited (usually real-time), return to the payment page and offset the remaining liability.
Step 9: File with Digital Signature
After full liability is offset, return to the main page. Check the declaration box, select the authorized signatory from the dropdown, and choose your filing method:
- ‘FILE GSTR-3B WITH DSC’: For companies and LLPs. Insert your DSC token and sign.
- ‘FILE GSTR-3B WITH EVC’: For others. An OTP will be sent to the registered mobile and email. Enter it to verify.
Click ‘PROCEED’.
Step 10: Acknowledgement and Record-Keeping
On successful filing, a confirmation message with an Acknowledgement Reference Number (ARN) is displayed. Click ‘OK’.
Final Action: Immediately click the ‘DOWNLOAD’ button to save a copy of the filed GSTR-3B in PDF format. Store this with your monthly financial records. The status on the dashboard will now change to “Filed.”
Important Technical Note: The portal enforces sequential filing. To file GSTR-3B for September 2025, you must have first filed GSTR-3B for August 2025. Similarly, to file GSTR-1 for a period, you must have filed the GSTR-3B for the previous period. Plan your compliance accordingly to avoid being stuck.
Detailed Explanation of GSTR-3B Tables: A CMA’s Perspective
Understanding the “why” behind each table is essential for accurate reporting and strategic tax management. Here’s a deep dive into each major section.
| Table & Heading | What to Report | Source & CMA Significance |
|---|---|---|
| 3.1 | Tax on Outward & Reverse Charge Inward Supplies | Summary of all tax liabilities arising from sales and specific purchases. | Auto-populated from GSTR-1 & GSTR-2B. This is your total GST collection responsibility. CMA Focus: Ensure the values match your sales accounting and correctly assess RCM applicability on services like legal, GTA, etc. |
| • 3.1(a) Outward taxable supplies | Total value and tax on regular sales to registered persons (B2B). | From GSTR-1 (Tables 4A, 4B, etc.). The core of your output tax. |
| • 3.1(b) Zero-rated supplies | Exports and supplies to SEZ (without payment of tax / under bond). | From GSTR-1 (Tables 6A, 6B). Critical for working capital planning, as refunds can be claimed. |
| • 3.1(c) Nil/Exempt supplies | Sales that attract 0% GST or are fully exempt (e.g., certain food grains). | From GSTR-1. Important for calculating turnover and for ITC reversal requirements related to exempt supplies. |
| • 3.1(d) Inward supplies liable to RCM | Tax payable by you on specified purchases (e.g., from unregistered dealers). | Auto-populated from GSTR-2B. This tax is paid in cash and its ITC can be claimed simultaneously in Table 4A(3). A key area for compliance checks. |
| 3.2 | Inter-State Supplies | Break-up of out-of-state sales to unregistered persons, composition dealers, and UIN holders. | Auto-populated & NON-EDITABLE from GSTR-1. [citation:6] Ensures destination-based tax (IGST) is correctly allocated to consuming states. |
| 4 | Eligible ITC | Details of Input Tax Credit available, reversed, and ineligible. | Heart of cash flow management. ITC from GSTR-2B populates here. CMA’s must meticulously reconcile 4A with purchase records and GSTR-2B to optimize working capital. |
| • 4A ITC Available | Credit from imports, RCM payments, ISD, and other inward supplies. | 4A(5) – “All other ITC” is the most common entry. Verify every rupee here against GSTR-2B. |
| • 4B ITC Reversed | Credit you are voluntarily reversing (e.g., for non-business use). | Manual entry. Critical for partial attribution of ITC to exempt supplies as per rules. |
| • 4C Ineligible ITC | Blocked credits under Section 17(5) (e.g., motor vehicles, membership fees). | Manual entry. Prevents erroneous claims that could lead to demands and penalties. |
| 6.1 | Payment of Tax | Auto-calculated summary of tax payable, ITC utilized, and cash paid. | The system computes this based on Tables 3.1 and 4. CMA Focus: Review this to understand the net cash outflow for the month, a key financial metric. |
Case Study: Filling Table 4 – The ITC Challenge
Scenario: “Precision Tools Pvt. Ltd.” has the following for January 2026:
- GSTR-2B shows ITC available: ₹2,85,000 (all from regular domestic purchases).
- Their purchase register matches this except for one invoice of ₹47,000 (including ₹8,460 IGST) from a supplier who hasn’t filed his GSTR-1 yet.
- They used raw materials worth ₹1,00,000 (with ₹18,000 ITC) for constructing a staff canteen (an exempt supply).
CMA’s Action in GSTR-3B:
- Table 4A(5): Enter ₹2,76,540 (₹2,85,000 – ₹8,460). They cannot claim the ₹8,460 as the invoice is missing in GSTR-2B.
- Table 4B: Enter ₹18,000 as ITC reversed due to use for exempt supply (canteen).
- Net ITC Available: The system will calculate this as ₹2,58,540 (₹2,76,540 – ₹18,000).
Outcome: The company claims only eligible credit, stays compliant, and follows up with the supplier to file the missing invoice so the ₹8,460 credit can be claimed in a future period.
The QRMP Scheme: Simplification for Small Businesses
The Quarterly Return Monthly Payment (QRMP) scheme is a significant relief for businesses with an Annual Aggregate Turnover (AATO) up to ₹5 Crore, allowing them to reduce their return filing frequency from monthly to quarterly.
How It Works:
- Eligibility: Taxpayers with AATO ≤ ₹5 Cr in the previous financial year can opt in.
- Filing Frequency: File GSTR-1 and GSTR-3B once every quarter.
- Payment Frequency: Pay tax every month. This is non-negotiable.
Monthly Payment Methods:
For the first two months of the quarter (M1 & M2), you must pay tax by the 25th of the following month. You can choose:
- Fixed Sum Method (FSM): Pay a pre-determined amount (35% of the tax paid in the last quarter for monthly filers, or 100% for quarterly filers). Easy but may not be accurate.
- Self-Assessed Method (SAM): Calculate and pay the actual tax liability for the month based on your sales. More accurate but requires monthly calculation.
Payment is made using Form PMT-06. In the third month (M3), you file the quarterly GSTR-1 and GSTR-3B, and pay the balance tax for the entire quarter.
CMA Advisory: For businesses with stable turnover, FSM offers simplicity. For seasonal or growing businesses, SAM, though requiring more work, prevents large lump-sum payments in the last month and improves cash flow management. Always remember, non-payment of monthly tax will attract interest, even if you file the quarterly return on time.
Penalties & Interest for Late Filing: The Cost of Non-Compliance
The financial disincentives for delay are structured and automatic. From 2026, the system’s enforcement makes evasion impossible.
| Return Type | Late Fee (Per Day of Delay) | Maximum Late Fee Cap* | Interest on Tax |
|---|---|---|---|
| Nil GSTR-3B (No outward supply, no ITC) | ₹20 (₹10 CGST + ₹10 SGST/UTGST) | As per turnover-based limits (e.g., lower for small taxpayers). | Not Applicable (as no tax liability). |
| Non-Nil GSTR-3B (With tax liability) | ₹50 (₹25 CGST + ₹25 SGST/UTGST) | As per turnover-based limits. | 18% per annum on the net tax liability paid in cash. Calculated from the due date to the actual date of payment. |
*The maximum late fee is capped based on the taxpayer’s annual turnover. Small taxpayers benefit from a lower cap.
2026 Update – Stiffer Consequences: Beyond fees, remember the new systemic risks:
- Filing Block: Pending RCM liabilities or negative ledger balances can block filing altogether.
- 3-Year Time Bar: If a return remains unfiled for over 3 years, it is permanently blocked, creating an unfixable compliance gap.
- Registration Suspension: Missing bank details or persistent non-filing can lead to automatic suspension of your GSTIN, halting all business operations (no e-way bills, no returns).
The bottom line for professionals: The cost of delay in 2026 is no longer just financial; it’s operational and reputational.
Common Errors & Proactive Solutions
Even experienced professionals can stumble. Here’s how to identify and avoid the most frequent pitfalls.
The Problem: Sales in GSTR-3B don’t match GSTR-1, or ITC claimed doesn’t match GSTR-2B. This is the #1 reason for notices.
The Solution (Proactive):
- Reconcile before filing: Use the “System Generated GSTR-3B” PDF as a baseline. Ensure your entries align.
- Correct at source: If GSTR-1 is wrong, amend it in the next period before filing GSTR-3B. If a supplier’s invoice is missing from GSTR-2B, follow up with them to file their GSTR-1.
The Problem: The portal shows an error and doesn’t let you submit GSTR-3B.
The Solution (Immediate):
- Check the error message. It likely indicates: 1) ITC claimed > Credit Ledger balance, or 2) Pending RCM liability.
- For #1, reduce your ITC claim in Table 4 to match your ledger. For #2, pay off the old RCM liability via a challan first.
The Problem: Recording an intra-state sale under IGST or vice-versa. This creates a payment mismatch that is hard to correct.
The Solution (Careful Data Entry):
- Clearly segregate your sales data into intra-state (attracts CGST+SGST) and inter-state (attracts IGST) before starting the filing.
- Double-check the place of supply rules for services, which can be tricky.
The Problem: Claiming full ITC on inputs used for both taxable and exempt activities without making the mandatory reversal.
The Solution (Monthly Provisioning):
- Calculate the common credit (ITC on inputs used for both business types) monthly.
- Use the formula prescribed under Rule 42/43 to compute the reversible amount.
- Report this amount in Table 4B of GSTR-3B every month to avoid a large year-end liability and interest.
The Problem: Assuming no activity means no filing. The portal still expects a return and will levy late fees.
The Solution (Calendar Reminder): Mark the 20th/22nd/24th of every month on your compliance calendar. Even if it takes 2 minutes to file a Nil return, do it. Automate reminders.
Best Practices for CMA Professionals: Building a Robust GST Framework
For CMAs, GST compliance is a strategic function, not just a clerical task. Implement these practices to add value and safeguard the organization.
Strategic & Operational Best Practices
- Institutionalize Monthly Reconciliation: Make it a non-negotiable process. Use technology (ERP, dedicated GST software) to automate matching of books with GSTR-2B and GSTR-1 data. Document reconciliation statements.
- Master the Filing Sequence: The order is sacred: Books → GSTR-1 → GSTR-2B Review → GSTR-3B. Never file GSTR-3B before reviewing GSTR-2B for the period.
- Leverage Technology for Accuracy & Scale: For businesses with even moderate transaction volume, manual filing is a high-risk activity. Use APIs or software that integrates with your ERP to auto-populate returns, run validations, and file directly.
- Create a Compliance Dashboard: Track key metrics: Filing status, ITC utilization ratio, RCM liability, net cash tax outflow, vendor compliance score (percentage of vendors filing GSTR-1 on time).
- Proactive Vendor Management: Regularly communicate with major suppliers about their filing status. Their non-compliance directly impacts your ITC and working capital.
- Document Everything for 6+ Years: Maintain organized digital records of filed returns, challans, reconciliation sheets, and correspondence. This is your first line of defense in an audit.
- Stay Updated Reliably: Follow only official sources: The GST Portal (gst.gov.in) and CBIC notifications. Subscribe to updates from trusted professional bodies like ICMAI.
CMA Exam Focus: GSTR-3B Highlights for 2026
For CMA Students: Your exam will test conceptual understanding and application.
- Focus Areas: Structure of Tables 3.1, 3.2, and 4; Order of ITC utilization; Calculation of interest and late fee.
- 2026-Specific Updates: Be clear on the 3-year time bar rule and the stricter ITC validations. Understand the implications of a “blocked return.”
- QRMP Scheme: Know the eligibility, due dates, and payment mechanics (FSM vs. SAM) inside out.
- Practical Problems: Practice computing net tax payable given a set of outward/inward supplies and ITC details.
Mastering GSTR-3B is a sure-shot way to score marks in the Indirect Tax paper and build a foundational skill for your career.
Final FAQs: Quick Reference
No. GSTR-3B cannot be revised once filed. [citation:8] If you discover an error, you must adjust it in the GSTR-3B of the next month in which the error is identified. For example, if you under-reported tax in January, pay the additional tax with interest in February’s GSTR-3B.
Yes. If you are a registered person, you must file GSTR-3B for every period, even if you only have purchases (which may give you ITC) and no sales. You would file a “Nil” return only if you have absolutely no outward and no inward supplies for the period.
Technically, no for automatic credit. ITC is auto-populated in your GSTR-2B (and thus in GSTR-3B Table 4) only if your supplier has reported that invoice in their GSTR-1. If it’s missing, you cannot claim it in Table 4. You must follow up with the supplier to file their return. There are limited provisions for provisional credit in certain scenarios, but the default rule is “no filing by supplier, no ITC for recipient.”
If you receive an advance for a supply to be made in the future, GST is applicable at the time of receipt of advance. You must report the tax on such advances in your GSTR-3B for that period (in the appropriate table, e.g., 3.1(a)). When you subsequently issue the invoice, you adjust this advance tax paid. The taxable value formula accounts for this: (Invoices + Debit Notes – Credit Notes + Advances for which invoices not issued – Advances adjusted against invoices).
