Read the GST summary and record the Section 49 set-off
The GST dashboard in Validure ERP shows your output tax, Input Tax Credit and net GST payable for each GSTIN and month, and Record GST settlement applies the Section 49 set-off and records the ARN once you have filed GSTR-3B. Validure ERP does not file the return: you file it on the GST portal.
Before you record the set-off
- You need the Company Owner or Accountant role; an Auditor (CA) can view the GST pages but not change them.
- Record the month's sales invoices, purchase bills and expenses first, with the ITC tag on each purchase bill.
Steps to read the GST summary and record the set-off in Validure ERP
- Open Compliance & Accounting → GST dashboard and choose the GSTIN and the period.Open the GST dashboard in the demo
- Read the GST summary: output tax (CGST, SGST and IGST on sales invoices), Input Tax Credit (eligible CGST, SGST and IGST on purchase bills and expenses) and net GST payable.
- Check the figures in the GSTR-1 and GSTR-3B reports, and download them as Excel files to file from.
- If credit does not cover the tax, pay the balance by challan and record it with Record deposit: the challan CIN, payment date, bank account and the split across IGST, CGST, SGST, interest and penalty.Open the Record deposit screen in the demo
- File GSTR-3B on the GST portal.
- Choose Record GST settlement. Step 1 shows the Section 49 set-off, which Validure ERP computes for you; you do not type it. Choose Next: filing details.Open the Record GST settlement screen in the demo
- In step 2, enter the 15-character ARN, the filing date and any interest or late fee paid, and confirm that Table 6.1 of your filed GSTR-3B shows the same credit and cash. Then choose Record GST settlement.
What a recorded GST settlement shows
A recorded settlement for the month, with the credit used, the cash paid, the ARN and the matching journal entry in your books.
Example (demo data): the August 2026 settlement for GSTIN 19ZLMFM5780A1ZS, recorded as set-0006.
| Set-off step | Amount |
|---|---|
| IGST credit used against IGST | ₹17,984.34 |
| CGST credit used against CGST | ₹12,593.77 |
| SGST credit used against SGST | ₹12,839.77 |
| SGST credit used against IGST | ₹975.81 |
| Paid in cash (IGST ₹419.06, CGST ₹246.00) | ₹665.06 |
| Total liability for the month | ₹45,058.75 |
GSTR-3B was filed on 19 Sep 2026, before the 20 Sep 2026 due date, with the ARN AA1909269158794.
Common questions about the Section 49 set-off
Why can't CGST credit pay SGST?
Section 49 of the CGST Act does not allow CGST credit to pay SGST, or SGST credit to pay CGST, so Validure ERP never uses them that way.
Does Validure ERP file GSTR-3B for me?
No. Validure ERP prepares the figures and records the ARN after you file; the filing itself happens on the GST portal.