Important things when u make gst 3b setoff

jb bhi hum gst3b ki summary bnate h yaani ki itc setoff krte h to generally kya kya important h dekhna. for example jse pichle month ka itc
credit dekhna jo bhot important h or uske baad dekhna ki sales kitni h then credit notes debit notes nd iske alawa or kya kya important h saath m ye bhi btana ki ye kha kha se minus ya plus hoga
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