GSTR-3B for Housing Societies & Property Managers — Net Tax Liability Computed & Portal-Ready
Mocha Manage generates GSTR-3B from your GSTR-1 maintenance and rental invoices, applies GSTR-2B vendor ITC with the Rule 42 reversal, computes the ITC waterfall across IGST, CGST and SGST, and exports portal-ready JSON — with reconciliation checks before every filing.
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Features of GSTR-3B Filing in Mocha Manage
Reconciliation Status — Four Property-Specific Checks Before You File
Before you export GSTR-3B, Mocha Manage runs four reconciliation checks in the status banner. Section 3.1 vs GSTR-1 Outward confirms your declared maintenance and rental tax liability matches your filed GSTR-1. Table 4 ITC vs GSTR-2B verifies your vendor ITC claim is based on confirmed GSTR-2B data. Rule 42 Reversal confirms the ITC apportionment for mixed taxable and exempt supplies has been applied correctly. Section 17(5) Blocked Credits surfaces any vendor expense categories — residential renovation works, recreational facilities — that require committee or CA review before filing.
ITC Waterfall with Rule 42 Reversal — Net Claimable Vendor ITC Computed Automatically
Most housing societies and property managers have both taxable supplies (commercial rent) and exempt supplies (residential rent, sub-threshold maintenance) — which means vendor ITC on common-area expenses cannot be claimed in full. Rule 42 requires the exempt-use proportion to be reversed each month. Mocha Manage computes the Rule 42 reversal from your revenue split, applies it to the eligible vendor ITC, and then runs the ITC utilisation waterfall across IGST, CGST and SGST in the mandated order. For intra-state societies with no IGST liability, the IGST head shows zero — with the ITC note confirming the reason.
All GSTR-3B Sections Auto-Populated — From Outward Supplies to Vendor ITC to Payment
Mocha Manage covers all six GSTR-3B sections for property management. Section 3.1 — Outward Supplies — is auto-populated from your GSTR-1 maintenance charges, commercial rent and facility invoice totals. Section 3.2 captures inter-state IGST distribution for any inter-state commercial tenants. Section 4 — Eligible ITC — is drawn from your GSTR-2B vendor reconciliation net of Rule 42 reversal and Section 17(5) blocked credits. Section 5 captures exempt and nil-rated inward supplies from unregistered vendors. Section 5.1 computes interest and late fees automatically. Section 6 shows the cash to deposit head-wise after ITC offset.
Net Tax Position and Compliance Notice — Full Visibility Before Your Committee Files
The GSTR-3B Net Tax Position bar gives your committee or management board four figures in one view — Gross Liability, ITC Offset, Interest and Late Fee, and Cash to Deposit — exactly matching what is required for your Electronic Cash Ledger payment. The compliance notice, tailored for housing societies and property managers, reminds your team that GSTR-3B is due by the 20th, that ITC cannot exceed GSTR-2B figures, that Section 17(5) blocked credits on renovation works and recreational expenses cannot be claimed, and that GSTR-3B cannot be filed if GSTR-1 for the same period is pending. All checks green means one click to export the portal-ready JSON.
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IRS
Simplified 1099 Filing
TransUnion
Smart Tenant Screening
Sure App
Renter's Insurance. Seamlessly Integrated.
CSG Forte
Secure Online Payments
Cashfree Payments
Seamless Online Payments
Mocha Signature
Optimize digital signing anytime.
Why Choose Mocha Manage for GSTR-3B Filing
Rule 42 and Section 17(5) Handled Automatically
For housing societies with mixed taxable and exempt income, the Rule 42 ITC reversal and Section 17(5) blocked credit checks are the most common sources of GSTR-3B errors. Mocha Manage computes both automatically — the Rule 42 reversal from your revenue split, and Section 17(5) flagging per vendor expense category — so your committee never files a return with incorrect ITC figures.
ITC Waterfall Auto-Computed — IGST, CGST and SGST in the Mandated Order
The mandatory utilisation order — IGST ITC first, then CGST, then SGST — is computed automatically. For intra-state societies with CGST and SGST liability only, Mocha Manage correctly shows zero IGST and applies the full vendor ITC across the two heads. Liability, ITC used and net cash payable are shown per head so your committee knows exactly what to deposit.
One Workflow — Billing Records to GSTR-3B Filing
Every maintenance invoice, commercial rental bill and vendor credit note you record in Mocha Manage flows through GSTR-1, GSTR-2B reconciliation and into GSTR-3B automatically. There is no manual transfer of figures between your billing records and your return. One accurate property billing record means one accurate, consistent GSTR-3B at the portal.
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