---
type: "tool"
title: "Monthly GST Summary — Working Report Lite Version"
description: "Prepare a private monthly GST working summary with sales, purchases, input tax credit and payment estimates before reviewing figures for filing."
resource: "https://www.gstcalculators.in/monthly-gst-summary-lite.html"
language: "en"
bundle_generated: "2026-10-08"
---

# Monthly GST Summary — Working Report Lite Version

Prepare a private monthly GST working summary with sales, purchases, input tax credit and payment estimates before reviewing figures for filing.

- Canonical page: [Monthly GST Summary — Working Report Lite Version](https://www.gstcalculators.in/monthly-gst-summary-lite.html)
- Publisher: [Tools Master Hub / GSTCalculators.in](../site.md)
- Category: [Basic Financial Calculators](../categories/basic.md)

This is a discovery summary of the public page, not an independently reviewed replacement. Use the canonical page for current inputs, assumptions, formulas, source links and results. The bundle generation date does not mean that tax rules were reviewed on that date.

## Topics on the page

- 1. Business & Period
- 2. Line items
- 3. Adjustments
- Reverse charge liability (RCM) — always payable in cash; existing ITC never reduces it
- Monthly summary
- ITC utilisation breakdown (working estimate)
- Saved months
- Additional GST Features PRO
- Pro Reports & Business Insights
- FAQs
- Share this tool

## Questions and answers from the visible page

### Is this an official GSTR-3B or GSTR-1 filing?

No. This is a monthly working summary and reporting tool. Use it to prepare and cross-check figures before filing on the GST portal.

### Where is my data stored?

Only in your browser's local storage on this device. Entered transaction figures are not intentionally sent anywhere. Google Analytics and the PDF library are loaded from the internet — analytics receives standard usage/device information, not your transaction values. Clearing browser data will erase saved months — export your JSON backup first.

### How is ITC utilised?

The tool applies a Rule 88A-based sequence as a working estimate: IGST ITC is used first against IGST liability, and any remaining IGST ITC is then used against CGST and SGST/UTGST liability in the order you select. CGST ITC is used against CGST liability and any remainder against IGST — CGST ITC is never applied against SGST/UTGST. SGST/UTGST ITC is used against SGST/UTGST liability and any remainder against IGST — SGST/UTGST ITC is never applied against CGST. Reverse charge, late fee and interest are always cash. Compensation Cess ITC is maintained in a separate ledger and may be used only against Compensation Cess liability. It cannot offset IGST, CGST or SGST/UTGST, and regular IGST, CGST or SGST/UTGST ITC cannot offset Compensation Cess. RCM cess remains payable in cash. Eligible RCM cess may enter the separate Cess ITC ledger only after payment, subject to eligibility, documentation, the selected inclusion setting and applicable GST return-period rules. Verify all amounts and eligibility against GST portal records before filing. This tool is a working summary, not professional tax advice.

### Why does the PDF show "INR" instead of the ₹ symbol?

The rupee glyph is not present in the built-in PDF font. To keep every generated report readable everywhere, we use "INR" in the PDF and on the summary.

### Can I use this for multiple businesses?

Yes. Change the GSTIN and business name, save the month, and repeat. Each saved month keeps its own GSTIN. Businesses without a GSTIN save under their business name.

### What are the supported limits?

Up to INR 99,99,99,999.00 per amount field, 1,000 rows per table, 240 saved months, 200-character descriptions and 2,000-character notes. Values outside these limits are rejected with an error — they are never silently changed.

### What do the additional GST features add?

Optional extras layered on the same engine: invoice-level columns (document type, number, date, party, GSTIN, place of supply, supply type, HSN/SAC, UQC, quantity), credit and debit notes, exempt / nil / non-GST turnover buckets, an HSN summary, composition (CMP-08) scheme handling, ITC reversal under Rule 37/42/43, automatic interest and late fee, GSTR-2B reconciliation, client workspaces and a month-by-month comparison. Leave them untouched and the report works exactly as before.

### Does the GSTR-2B upload send my data anywhere?

No. The JSON file is read in your browser, matched against the purchase rows already on this device, and never uploaded. Nothing is changed automatically — you choose whether to apply any difference as an ITC reversal.

## Accuracy and corrections

[Methodology](https://www.gstcalculators.in/methodology.html) · [Editorial policy](https://www.gstcalculators.in/editorial-policy.html) · [Disclaimer](https://www.gstcalculators.in/disclaimer.html) · [Report a problem](https://www.gstcalculators.in/contact.html).