GST working papers you can defend

CGST and SGST or IGST is derived from the supplier state, the place of supply and the registration type, evaluated once and stored on the line. Reverse charge, exports and SEZ each take their own path, and each is covered by tests that assert the computed heads and the return figures rather than the printed label. The composition scheme is not one of those paths: you can record the registration type and print a Bill of Supply that suppresses the tax columns and carries the declaration, but choosing it changes nothing the tax engine does, and the dealer’s own turnover tax is not computed.

GSTR-1 and GSTR-3B figures and the HSN summary, assembled from the postings and broken down so every total can be traced back to the vouchers that produced it. You can hand the working paper to an accountant and they can check it — which is the whole point.

Finalising checks your GSTIN and the buyer’s against their check digits, the place of supply, an HSN or SAC code on every line, and — for an unregistered buyer on an invoice of ₹50,000 or more — the name and address Rule 46 asks for. A draft that fails says exactly what is missing and stays a draft.

The integration is written against a provider interface with a sandbox implementation. It produces SANDBOX identifiers, the screen says so in as many words, and nothing is transmitted to any government system. When a real provider is connected it will be behind explicit consent, a confirmation screen and an idempotency key — none of which exist to be bypassed.