Generate Reports
Frequently Asked Questions on Generate Reports
You can find the answers to the following questions in this section -
Filed Reports
Tax Saving Reports
PAN level Reports
Sales and G1 Reports
ITC and Cash Ledger
Comparison Reports
Purchase and 2A/2B/6A Reports
GSTR 1 filed report contains:
- Invoice level data - Involving Invoices, CDN & Amendments for B2B, B2CL, EXP, CDNR, CDNUR, B2BA, B2CLA, EXPA, CDNRA & CDNURA
- Summary/Aggregate level data - Involving invoices & Amendments for B2CS, ATADJ, AT & EXEMP, B2SA, ATADJA and ATA
A. This report can be used to fill Table 10 and 11 of the GSTR-9 Form regarding 'Details of the previous Financial Year's transactions reported in next Financial Year'.
Two filters are provided in this report:
- Document date Filter - For finding documents by the date/FY of such document.
- Return Period Filter - For finding documents by the return period in which such document was filed.
a) Document Date irrespective of Return Period
b) Return period irrespective of Document Date
For eg. , we want to look up a document with -
- Document Date irrespective of Return Period - We have to look up a document dated "09-10-2019", then we will select Document Date filter as "2019-2020" irrespective of the return period the document was filed.
- Return period irrespective of Document Date - We have to look up all invoices filed in Return period October 2019 to December 2019 irrespective of the document date, then we select Return period from "October 2019 to December 2019" and Document Date filter as "ALL".
Include the following:
Taxable Value of ALL Sections included Tax Amount of all sections included except for "B2B Supplies for RCM", "Export without payment", "SEZ without payment" and "Exempt, Non-GST and Nil - Rated Supplies" Bifurcate into Outward supplies for Current and Additions related to Previous Month Take the net of amendment documents [ AMENDMENT - ORIGINAL]
GSTR MM3B filed report contains:
Details of Outward Supplies and inward supplies liable to reverse charge Eligible ITC Values of exempt, Nil-rated and non-GST inward supplies Interest & late fee payable Total tax payable Total taxes through cash and ITC Net payable Supplies made to Unregistered Persons Supplies made to Composition Taxable Persons.
Clear Tax automatically computes the tax payable during the month or quarter by first considering ITC of IGST before moving onto CGST or SGST. Entire unutilized IGST credit wholly to either CGST or SGST liability. A taxpayer can utilize IGST credit in any proportion and in any order, but the condition is to completely utilize the IGST credit before using CGST or SGST credit.
As per old rule, A taxpayer must begin with set-off process starting with ITC of IGST and utilise it completely before proceeding to utilise the ITC of CGST or ITC of SGST.
Balance ITC available under CGST and SGST/UTGST shall be allocated optimally to help you get maximum benefit. It ultimately keeps your cash outflow minimum possible.
ITC of / Liability of | IGST | CGST | SGST |
IGST | 1 | - | - |
CGST | 4 | 3 | Not Permitted |
SGST | 6 | Not Permitted | 5 |
- Late Fee : This report provides the details of your late-fee and interest liablity applicable. The late-filing fees(if applicable) is auto populated from the Govt.
- Interest : The interest has to be paid by every taxpayer who: Makes a delayed GST payment i.e. pays GST after the due date Claims excess input tax credit Reduces excess output tax liability.
If GST is not paid within the due dates of filing return Interest at following rates has to be paid:
Tax paid after due date Excess ITC Claimed or excess reduction in Output Tax
It will help you in knowing the differences in respect of outward supplies between GSTR-1, 3B and Books of accounts and resolving the same while filing GST returns.
You can check the difference in totality as well as at a section level(defined as per 3B) by looking into Column D and E. If there is any difference in totality or at a section level you can accordingly add/reduce/ammend the value in GSTR-1 or 3B as the case maybe.
Click on "Compare with GSTR-1" under other options in GSTR-3B to know the differences before filing the GSTR-3B return.
Section level summary provides the details of each category from GSTR-1 and GSTR-3B which is mainly divided as:
Outward taxable supplies (other than zero rated, nil rated and exempted) Zero rated Supplies Other outward supplies (Nil rated, exempted & Non-GST).
If you ingest your sales data in Cleartax for preparing G-1 or 3B or for Reconciliation then that information will appears as data as per books of accounts.
This will help you in claiming your full Input tax credit(ITC) and also reverse any excess ITC claimed. Before filing GSTR-3B this report can be helpful for reconciliation purpose to avoid any potential demand notices from the tax authorities.
This report helps in identifying the difference in ITC as per GSTR 3B, eligible ITC as per GSRT 2B and the books of accounts imported into ClearTax. It also shows the maximum ITC available to registered supplier as per rule 36(4) according and thus helps in ensuring compliance and avoiding any further liability in form of interest, penalty etc. from tax authorities.
If you will ingest your purchase data in ClearTax for preparing G-3B then that information will appear as data as per books of accounts.
As per rule 36(4), a taxpayer while filing GSTR-3B can claim maximum Input Tax Credit (ITC) only to the extent of 105% of the eligible credit available in GSTR-2B. We calculate the Maximum ITC available to registered suppliers only by taking the Minimum of ITC claimed as per Books or 105% of GSTR 2B (All other ITC minus reversals if any). For calculating the provisional ITC as per GSTR-2B for Registered suppliers, we do not include unregistered supplies, ISD, RCM and IMPORT OF GOODS AND SERVICES.
In this report the data is represented in 3 color slabs which is significant in helping the user to read the data easily. The returns that are filed and populated from Govt portal are shown in Green color. The data that is based on ingested values in ClearTax and not filed are shown in White color whereas the differences are shown in Red color.
This report will help in identifying PAN Level differences between GSTR 1 & GSTR 3B, w.r.t Outward Supplies and help claim full liability in subsequent GST returns and even avoid potential demand notice from tax authorities.
The excel report will have two sections : PAN Level Summary and Business Summary(GSTIN Level). Further report provides an additional trail of various document types and subtypes of GSTR 1 & GSTR 3B(section level information). User can also identify cumulative difference for all the filed return periods of a selected financial year.
It is summation of Outward Supplies (a) + Amendment (b).
Here Amendment = Amendment value - Original value.
The source of information for this report is Filed GSTR 1 & Filed GSTR 3B of the said return periods. User can compare the values with the existing report, GSTR 3B vs 1 vs Books.
No, this report provides only Summary level information. For Document level information, please download PAN GSTR 1 Filed Report.
Section level summary provides the details of each category from GSTR 1 & GSTR 3B which is mainly divided as -
Outward taxable supplies (other than zero rated, nil rated and exempted) Zero rated Supplies Other outward supplies (Nil rated, Exempted & Non-GST)
Following are the reasons why ClearTax report is more accurate than government report and hence the data in some cases does not tally:
Unlike in government report, section 4(A)3 - Inward supplies liable to reverse charge is not included in ClearTax report because the section contains invoices for both Registered and Unregistered dealers. Invoices for registered dealers are present in 2A records but invoices for unregistered dealers are not present in 2A records, hence we should not consider this section in the calculation. Similarly Section 4B(1) and 4B(2) are not included in calculation because 2A summary considers the total tax amount before the ITC reversal, similarly, all other ITC in 3B summary should also have the tax amount before the tax reversal.
Invoices irrespective of place of supply and my GSTN are considered for apple to apple comparison. Some invoices such as Hotel tariff bills will be shown in the 2A invoices but will not appear in GSTR-3B summary (blocked ITC)
Taxpayer is not entitled to avail of the credit of taxes paid in respect of certain goods or services, even if these goods or services are used in the course or furtherance of business in accordance with Section 17(5) of CGST Act.
Yes, both CT 3B vs 2A and Govt 3b vs 2A reports consider Part 4D(1) and (2) - Ineligible ITC for 3B summary calculation of this report.
Step1 - Download MM2A report - [Invoice - CN + DN]
Step 2 - Apply following filters (FOR ALL DOCUMENTS) -
- Return period Level
- GSTIN = MY GSTIN
- GST Status = Filed Reverse
- Charge = Yes
Step1 - Download MM2A report - [Invoice - CN + DN]
Step 2 - Apply following filters (FOR ALL DOCUMENTS) -
- Invoice Date level
- GSTIN = MY GSTINS
- ISD = YES
- TDS = YES
In Part III (Table 8) of GSTR 9 we reconcile any difference between our ITC availed in GSTR 3B and that available in GSTR 2A.This report will provide month on month ITC comparison making it simpler for filing annual return
Table 8A in the annual Form GSTR-9 return contains details of the total input tax credit (ITC) available during the financial year from inward supplies. Inward supplies here includes all purchases made including services received from SEZs, but excludes imports and inward supplies liable to reverse charge. The ITC data will be auto-populated in this table on the basis of the Tables 3 and 5 of Form GSTR-2A, . The accurate reporting of ITC data in Table 8A helps the taxpayer claim accurate ITC for that financial year. This table is not editable Table 8A is very important from an ITC claim perspective
B2B-Regular along with amendments, CDN, TDS along with amendments, TCS, ISD are present. Except for import of goods from overseas and SEZ units all the data is presented in this report that is available from GSTN.
Below Logic are to be used for comparing MM2A report with other reports -
- GSTR-2A View & Download
- Basis return Period level
- Includes both filed and not-filed documents
- TDS/ISD value is included
GSTR-3B V/s 2A
- Basis invoice date level
- Includes only filed documents
- TDS/ISD value is not included
Table 8A of GSTR-9 (GSTR-2A Summary)
- Basis invoice date (for FY 2018-19) upto 30.09.2019 filed by supplier till 31.10.2019
- Includes only filed documents
Reconciliation
- Basis invoice date level
- Includes only filed documents
Table 8A of GSTR-9 V/s PR
- Only amended documents are considered in case the documents are amended except when the GSTIN is amended
PAN Level Multi-month GSTR-2B is an auto-drafted ITC statement that is generated for every registered person on the basis of the information furnished by their suppliers in their respective Form GSTR-1/5 and ITC received through Form GSTR-6 including data from all GSTINs under a PAN.
Form GSTR-2B should be used by taxpayers to take the right input tax credit in respective sections of Form GSTR-3B.
Form GSTR-2B will be generated for each month on the 12th day of the succeeding month. For example, for the month of July 2020, the statement will be generated and made available to the registered person on 12th August 2020.
Example: Form GSTR-2B consists of all documents filed by suppliers/ISD in their Form GSTR-1, 5 & 6, between 00:00 hours on 12th day of preceding month to 23:59 hours, on 11th day of current month. Thus, statement generated on 12th of August will contain data from 00:00 hours of 12thJuly to 23:59 hours of 11thAugust.
This report is based on GSTR 1/5/6 Filed status of the supplier and includes data on account of Import of Goods via ICEGATE system for clients guidance.
The details filed in Form GSTR-1 & 5 (by supplier) & Form GSTR-6 (by ISD) would reflect in the next open Form GSTR-2B of the recipient irrespective of supplier’s/ISD’s date of filing. For e.g., if a supplier files a document INV-1 dt. 15.07.2020 on 11th August, it will get reflected in GSTR-2B of July (generated on 12th August). If the document is filed on 12th August, 2020 the document will be reflected in Form GSTR-2B of August (generated on 12th September)
No, you cannot make any changes or add document to the Form GSTR-2B, as it is a read-only static ITC statement.
Taxpayers are advised to ensure that the data generated in Form GSTR-2B is reconciled with their own records and books of accounts. Taxpayers must ensure that:
No credit is availed twice for any document under any circumstances. Credit is reversed as per GST Act and Rules in their Form GSTR-3B. Tax on reverse charge basis is paid
"The PART-B of ITC Reversal contains details of credit notes and amendments thereof issued by the suppliers or ISD, in the following manner:
- B2B – Credit Notes
- B2B – Credit notes (Amendment)
- B2B – Credit Notes (Reverse charge)
- B2B – Credit notes (Reverse charge) (Amendment)
- ISD – Credit notes
- ISD Amendment – Credit notes
"The PART-A of ITC Not Available contains details of inward supplies (invoices, debit notes and amendments related to invoices and debit notes) received from suppliers, in the following manner:
All Other ITC – Supplies from registered persons
- B2B – Invoices
- B2B – Debit notes
- B2B – Invoices (Amendment)
- B2B – Debit Notes (Amendment)
Inward Supplies from Input Service Distributor/ISD
- ISD – Invoices
- ISD – Invoices (Amendment)
Inward Supplies liable for reverse charge
- B2B – Invoices B2B – Debit notes
- B2B – Invoices (Amendment)
- B2B – Debit Notes (Amendment)
This report is divided into 2 sections:
- 1.Summary Level Report:- This report show the data for all GSTINs in a PAN. It includes both PAN level and GSTIN level summary of all types of documents(Invoices, CDNs, Bill of Supply, Advance Receipts) , Sections wise bifurcation of filed GSTR-1 and Rate-wise summary of GSTR-1 Filed data on a monthly basis
- 2.Document Level Report - This report shows all at the document level sections(B2B,B2BA,B2CL,B2CLA,EXP,EXPA,CDNR&CDNRA)along with summary level sections(B2CS.B2CSA,AT,ATA,ATDJ,ATDJA&NIL/Exmp/NON-GST)along with the HSN summary on return period basis for all the GSTINs in a PAN on a monthly basis.
"The following details of a tax period are included:
- Invoice level details of supplies to registered persons including UIN holders
- Invoice level details of Inter- State supplies(invoice value > Rs. 2,50,000) to unregistered persons
- Details of Credit/Debit Notes issued
- Details of export of goods and services including deemed exports (SEZ)
- Summarized state level details of supplies to unregistered persons
- Summary Details of Advances received and their adjustment
- Details of any amendments to the above categories
- Nil- rated, exempted, and non-GST supplies
- HSN/SAC wise summary of outward supplies
- Rate wise summary of outward supplies
"Count of document “ is the total no. of documents present (Invoice/CDN/Bill of supply/Advance receipt) and "Count of line item“ is no. of items present in a document.
Rate-wise summary provides GST rate wise(along with Nil-Rated/Exempted/Zer0-Rated) filed GSTR-1 filed data along with document count and tax summary on both PAN and GSTIN level on monthly basis.
HSN-wise summary provides HSN wise GSTR-1 filed data along with tax details for all GSTINs in a PAN on monthly basis.
Yes, the E-invoice details are auto-populated in Form GSTR-1 and as such reflected in the GSTR-1 filed report. Following fields are present in B2B,EXP,CDNR,CDNUR sections :
- IRN: Invoice Reference Number (IRN) of the E-invoice.
- IRN Date: Date of E-invoice.
HSN-wise Summary is a summary of all the products and services that you've sold in the respective filing period according to the HSN code reported. This report contain details from filed GSTR-1. It along contain document count and tax summary on return period basis as well as FY basis.
This report is useful for the taxpayer for compliance as per table 12 of GSTR-1 and Table 17 of GSTR-9 where HSN summary for outward supplies needs to to be reported.
To match the values in GSTR-1 HSN wise summary report compare all the documents filed in GSTR-1 at each return period. Every HSN/SAC, UQC and description will have a separate and unique entry.
This report is populated from the all the documents that were filed in GSTR-1 form and as appearing in ClearTax GSTR-1 Filed report.
This report serves as a useful analysis and validation tool before filing of GSTR-1 for summarizing turnover on the basis of GST rates.
To match the values in Sales HSN wise summary report compare all the documents imported into ClearTax portal at each return period. Every HSN/SAC, UQC and description will have a separate and unique entry.
This report is populated from the all the documents that are imported in ClearTax GSTR-1 form only. Incase no documents are imported in ClearTax portal, this report appears to be blank as it is populated from ingested Sales data in ClearTax portal.
This report provides GST rate wise summary based on ingested or imported sales data along with document count and tax summary as per major tax heads i.e., IGST, CGST and SGST on Return period level as well as Financial Year level. Rate-wise Sales Summary is a summary of all the sales made in the respective filing period according to the GST rates on such outward supplies which are yet to be filed but have been ingested in the ClearTax portal.
This report provides Tax rate wise filed GSTR-1 filed data along with document count and tax summary on return period basis as well as FY basis. This report contain details from filed GSTR-1. Rate-wise Summary is a summary of all the products and services that you've sold in the respective filing period according to the GST tax rate reported on such outward supplies.
This report helps in analyzing GSTR 1 data on rate wise basis for compliance requirement of GSTR 9C - Reconciliation of turnover on rate basis. Also, serves as a general validation before filing G1.
To match the values in GSTR-1 Rate wise summary report with the values of GSTR-1 filed report, compare all the documents filed on the basis of each GST rate. Make sure to include all sections of documents.
This report is populated from the all the documents that were filed in GSTR-1 form and as appearing in ClearTax GSTR-1 Filed report.
This report provides Tax rate wise filed GSTR-1 filed data along with document count and tax summary on return period basis as well as FY basis. This report contain details from sales data present in ClearTax. Rate-wise Summary is a summary of all the products and services that you've sold in the respective filing period according to the GST tax rate reported on such outward supplies.
Serves as a general validation before filing G1 for analyzing turnover on rate basis.
To match the values in Sales rate wise summary report compare all the documents imported into ClearTax portal at each GST rate. Make sure to include all sections of documents.
This report is populated from the all the documents that are imported in ClearTax GSTR-1 form only. Incase no documents are imported in ClearTax portal, this report appears to be blank as it is populated from ingested Sales data in ClearTax portal.
The utilization of Cash from Electronic Cash Ledger is done on the basis of following principles:
RULE 1: The amount of Cash deposited for CGST/SGST/UTGST/IGST/Cess in the Electronic Cash Ledger can be used for payment of CGST/SGST/UTGST/IGST/Cess liabilities respectively. No inter head adjustment is allowed for major heads.
RULE 2: Cash deposited under the minor head i.e. Tax/Interest/Fee/Penalty/Others in the Electronic Cash Ledger can be utilized for payment of Tax/Interest/Fee/Penalty/Others liabilities respectively of the same major head. No minor head adjustment is allowed.
RULE 3: Amount under Cash Ledger will be used in the following priority order:
self-assessed tax, and other dues related to returns of previous tax periods
Previous month tax liability covers:
Tax liability reported but not paid Interest/penalty/fee arising out of previous month return period declarations self-assessed tax, and other dues related to return of current tax period
Current month tax liability includes:
Liability for invoices and amendments uploaded for previous months ITC reversal due to mismatch of invoice (Reversal under Section 42 (5) & (6) for (M-2).
Tax Period) Tax amount increased in M Tax period as a consequence of reduction of liability by supplier in (M-2) tax period but without corresponding reduction in ITC by the receiver (Section 43(6)).
Liability for invoices and other consolidated declarations uploaded for current month. Any other amount payable under the Act or the rules made thereunder including the demand determined under section 73 or 74.
RULE 4: The amount allowed to be entered for utilization of cash can’t be more than the amount of balance available under the respective major/minor head of tax in Cash Ledger.
Yes, you can perform intra-head or inter-head transfer of amount, as available in Electronic Cash Ledger, using Form GST PMT-09. Form GST PMT-09 enables any registered taxpayer to perform, intra-head or inter-head transfer of amount, as available in Electronic Cash Ledger. Thus, a registered taxpayer can now file Form GST PMT-09 for transfer of any amount of tax, interest, penalty, fee or others, under one (major or minor) head to another (major or minor) head, as available in the Electronic Cash Ledger
Cash Ledger contains information about deposits that a taxpayer makes and about any GST payment made through cash.
This ledger is updated once you update your GSTR -3B.This means that the amount available in the Electronic Cash Ledger is used for making payments. This will be used by filers to reconcile with the books of accounts.
At Cleartax the ITC Ledger report can be viewed for a maximum period of 18 months on fetching the data as compared to Government which can be viewed for 6 months only.
All eligible Input Tax Credit that is claimed by a registered dealer in the GST returns reflects in Electronic Cash Ledger.
This report is like a bank statement for the Input tax credit. Credit in Electronic Cash Ledger can be used for payment of tax. It shows a ledger for all deductions and additions of ITC and reflects the opening and closing balance. It is also helpful in keeping a record of the credit utilized from credit ledger which is significant for the preparation of GST annual returns.
ITC can be claimed in the month of Oct(20th) of the next FY or it can be claimed on date of the filling of Annual return whichever is earlier. There is prescribed time limit for taking ITC because no changes can be made in the return permitted after September of next FY. No changes can be made after filling the annual return, if the annual return is filed before the month of September.
Interest and Penalty can be paid only through actual cash payment. This means that balance of Electronic Credit Ledger cannot be utilized for payment of interest, penalty or late fees.
"Clear Tax automatically computes the tax payable during the month or quarter by first considering ITC of IGST before moving onto CGST or SGST. Entire un-utilized IGST credit fully to either CGST or SGST liability. A taxpayer can utilize IGST credit in any proportion and in any order, but the condition is to completely utilize the IGST credit before using CGST or SGST credit. Balance ITC available under CGST and SGST/UTGST shall be allocated optimally to help you get maximum benefit. It ultimately keeps your cash outflow minimum possible. Credit availed on input CESS paid on inward supplies will be available for set-off against any output tax liability of Cess only. There is no Inter head adjustment for Cess Input Tax Credit. As per old rule, a taxpayer must begin with set-off process starting with ITC of IGST and utilize it completely before proceeding to utilize the ITC of CGST or ITC of SGST.
ITC of/ Liability of | IGST | CGST | SGST |
IGST | 1 | in any order | in any order |
IGST | 4 | 3 | Not Permitted |
IGST | 6 | Not Permitted | 5 |
ITC Offset report contains the following details as per GSTR-3B :
Outward taxable supplies Tax Payable(Other than Reverse charge) Tax Paid through ITC(Other than Reverse Charge) Tax Paid through Cash (Other than reverse charge)
ITC can be claimed in the month of October (20th) of the next FY or it can be claimed on date of the filling of Annual return whichever is earlier. There is prescribed time limit for taking ITC because no changes can be made in the return permitted after September of next FY. No changes can be made after filling the annual return, if the annual return is filed before the month of September
A taxpayer filing GSTR-3B can claim provisional Input Tax Credit (ITC) only to the extent of 10% of the eligible credit available in GSTR-2A. The amount of eligible credit is availed upon those invoices or debit notes, the details of which have been uploaded by the suppliers in the GSTR-2A only.
This report provides a bird's eye-view of the output tax liability, input tax credit available and tax paid through cash and credit over both FY and month level.
This report gives both PAN and GSTIN level details of tax liability due, paid and credit balances of a particular business at one glance. Know the tax liabilities on outward supplies and reverse charge as well as the break-up of Tax paid using Input Tax Credit and cash. This helps the taxpayer to keep a record, analyze and even reconcile the data from books of accounts.
This report is generated from GSTR-3B filed data.
Include the following -
Outward taxable supplies : Both Taxable Value and Tax amount included.
Zero rated : Both Taxable Value and Tax amount included.
Nil, exempt : Only Taxable Value Included.
Inward RCM : Neither Taxable Value nor Tax amount included.
Non- GST : Only Taxable Value Included.
Include the following -
Taxable Value of all sections is included
Tax Amount of all sections included except for "B2B Supplies for RCM", "Export without payment", "SEZ without payment" and "Exempt, Non-GST and Nil - Rated Supplies"
Outward supplies for Current Month means "month whose values user is trying to match" and for Additions related to Previous Month means "months previous to the month user is trying to match values".
Eg. June 2019 = Current month (for which user is trying to match values) April, May, March 2019 = Previous months.
To identify the Amendments related to previous months in GSTR-1 Filed report, look up all sections related to amendments i.e., B2BA, B2CLA, B2CSA, EXPA, CDNRA and CDNURA and map to the month in which amendment has been made.
To identify the Original documents corresponding to such amendments in GSTR-1 Filed report , look up all sections related to original documents for previous months i.e., B2B, B2CL, B2CS, EXP, CDNR and CDNUR as per the ‘Original Invoice Number’ and ‘Original Invoice Date’ provided in amendment details. Map these original values to the month in which amendment has been made.
Take the net of amendment documents [ AMENDMENT - ORIGINAL ]
For eg. , we want to look up a document with -
Document Date irrespective of Return Period - We have to look up a document dated "09-10-2019", then we will select Document Date filter as "2019-2020" irrespective of the return period the document was filed. Return period irrespective of Document Date - We have to look up all invoices filed in Return period October 2019 to December 2019 irrespective of the document date , then we select Return period from ""October 2019 to December 2019"" and Document Date filter as "ALL".
The ClearTax calculation does not match with the Govt. calculation primarily for the following reasons:
ClearTax does not consider ISD and TDS invoices in 2A data while Govt does ClearTax report is available on Invoice date level while Govt report is on Return Period level Invoices where Place of supply and my GSTIN does not match are not being considered