{"title":"Prepare the records behind Statement 3","summary":"Make each export invoice and its realisation traceable before you create the Statement 3 JSON.","records":[{"name":"Export invoices and amendments","reason":"Keep invoice numbers, dates, values and the relevant reporting periods together."},{"name":"Filed GSTR-1 export records","reason":"Check how the invoices were reported and whether amendments need explaining."},{"name":"BRC/FIRC and bank advice","reason":"Identify the realisation references, dates, currency and amounts."},{"name":"An invoice-to-receipt working sheet","reason":"Explain partial receipts, combined payments, charges and differences."}],"checks":["Match the actual invoice records to the relevant filed export entries.","Allocate receipts explicitly when one payment covers several invoices.","Keep fees, exchange differences and unpaid balances separate; do not make the numbers match by changing invoice values.","Enter the reviewed rows in the JSON generator and correct every problem it lists before you create the Statement 3 file. The GST portal then checks the uploaded file against your filed returns."],"nextStep":"Build the working sheet and resolve unmatched records. Then create the Statement 3 file in the JSON generator, which checks the entries first. The GST offline Excel utility makes the same file.","guides":[{"title":"Statement 3 and Annexure B","url":"/guides/statement-3-vs-annexure-b/"},{"title":"Request bank realisation evidence","url":"/guides/firc-bank-export-services/"},{"title":"Worked invoice-to-receipt example","url":"/examples/statement-3-reconciliation/"},{"title":"Create Statement 3 and Annexure B JSON without Excel","url":"/guides/generate-statement-3-annexure-b-json/"}],"stage":"preparing","stageLabel":"I’m preparing a refund application","need":"statement3","needLabel":"Prepare Statement 3","scope":"Preparation guidance for service-export refunds. It does not assess your documents, calculate entitlement or submit an application."}