Learn how to use and analyze GSTR 3B vs 2B vs Books Report
Guide to Download GSTR 3B vs 2B vs Books Report
Step 1: Select GSTR 3B vs 2B vs Books Reports
For selecting the reports, log into ClearTax GST, select the 'Business' tab
Then click on the 'Reports' tab and select 'GSTR 3B vs 2B vs Books Report'
Click on 'View'
You can also access GSTR 3B vs 2B vs Books Report through the filing dashboard
Step 2: Click on ‘GSTIN’
Select ‘Business’ then click on ‘GSTIN’
Step 3: Download data from GSTN
Click on ‘Download data from GSTN’ to pull data from GSTN. The yearly data from the GSTN will be fetched after verification via OTP-based login credentials
Select the ‘Financial Year’
Go to ‘Download GSTR-2B Data’ and ‘Download GSTR-3B data’ and click on ‘Download GSTR-2B/3B data from GSTN’ respectively
Enable connection with GSTN by clicking on ‘Connect to GSTN’ incase the OTP is inactive
Step 4:Download Report
You can download the report by clicking on the ‘Download Report’ in Excel format
You can use ,analyze and share the report in Excel form
Part A: ITC as per GSTR 2B
Step 1:Download GSTR 2B Summary Report
Download GSTR 2B Summary Report for relevant Return Periods
Step 2: Match relevant sections
Match relevant sections of PART A of GSTR 2B Summary report with those of PART A of GSTR 3B vs 2B vs Books report
[Add : 4A(1)]
[Add : 4A(4)]
[Add : 4A(5)]
[Subtract : 4B(2)]
PART B : ITC as per GSTR 3B
Step 1: Download GSTR 3B Filed Report
Download GSTR 3B Filed Report for relevant Return Periods
Step 2 : Identify Eligible ITC
Identify Table 4 ‘Eligible ITC’ of the GSTR 3B Filed Report
Step 3: Match relevant sections
Match relevant sections of Table 4 of GSTR 3B Filed report with those of PART B of GSTR 3B vs 2B vs Books report
[Add : 4A(1)]
[Add : 4A(4)]
[Add : 4A(5)]
[Subtract : 4B(2)]
PART C : ITC as per Books
Step 1 : Import data into Cleartax portal
Incase data is not already present, navigate to ‘GSTR-3B Return’ flow to import data into Cleartax portal
Step 2: Select template
Select any of the available templates to import data
Step 3: Select Import Your Data
After selecting the appropriate period, Select ‘Import Your Data’
PART G : Maximum ITC as per Rule 36(4)
MAXIMUM ITC AS PER RULE 36(4) under this report is for REGISTERED SUPPLIERS only
User has to add back ITC from Unregistered supplies to this value to arrive at the exact figure
