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Because the return is usually assembled from an export. Figures are reconciled in a spreadsheet against the portal, and a mismatch found there is a mismatch found too late.
GST reports summarise output and input tax for a period from the underlying documents — invoices, credit notes, bills, debit notes — in the shape the return expects.
Tax is recorded on the document at the rate and place of supply that applied. The summaries are a view of those postings, so the return and the ledger cannot disagree.
A supplier has not filed a bill you have claimed input credit on. The reconciliation flags it before filing, so it can be chased or the claim deferred rather than reversed later with interest.
It does not file on your behalf. It produces the figures and the reconciliation; submission stays with whoever is authorised to make it.
Invoicing supplies output tax and purchasing input tax, with credit and debit notes adjusting both in the period they were raised. Each entity keeps its own registration.
Yes, which determines the CGST/SGST or IGST split on each line.
Yes, one registration per entity or branch, reported separately.
Recorded on the bill and carried into the return.
Fourteen days, every module, no card. Or half an hour with someone who will run it on your own records and tell you where it does not help.