GSTR-3B Vs 2A Comparison Report
Learn how to use our comparison reports to analyze differences between ITC as per GSTR-3B and GSTR-2A
On this page you can learn how to -
Guide to Download GSTR-3B VS 2A ITC Comparison Report
Step 1: Select Report
Login to ClearTax GST and select the business for which you need to download the report. Click on "All Reports" to view the larger list of reports available
Select ‘GSTR-3B vs GSTR-2A ITC Comparison Report’ & Click on ‘View’
You can also access the report from the filing dashboard, under the "Reports" tab
Step 2: Select Financial Year
Select the Financial Year for which you want to view the report
Step 3: Pull data from GSTN
Click on ‘Refresh data from GSTN’ to pull data from GSTN. The yearly data from the GSTN will be fetched after verification via OTP-based login credentials
Step 4: Prepare Report
Incase you have already triggered download from GSTN via ClearTax Desktop App, click on ‘Prepare Report’’ to download data through non-OTP-based option
Step 5: PAN Level Summary
You can download the PAN level summary by clicking on the ‘Download PAN Summary’ button. Ensure you have selected the Financial Year before you download PAN Summary.
Scroll down to view the GSTR-3B v/s GSTR-2A ITC Comparison Report.
Step 6: GSTIN Level Summary (Optional)
You can also download the GSTIN level summary by clicking on the ‘Download Report in Excel’ button for each such GSTIN
You can use, analyze and share the report in Excel form
Guide to match GSTR-2B vs 2A ITC Comparison Report With MM2A and MM3B Report
Part A : ITC as per GSTR 3B
Step 1: Download GSTR 3B Filed Report
Download the report for relevant return periods. Click here to view the guide on how to download multi-month GSTR-3B Filed Report.
Step 2: Identify Table 4 ‘Eligible ITC’ of the GSTR 3B Filed Report
Step 3: Match sections of Table 4 of GSTR 3B Filed Report with Part A of GSTR 3B vs 2A report
Add : 4A(3)
Add : A4A(5)
Add : 4D(1)
Add : 4D(2)
Subtract : 4B(1)
Subtract : 4B(2)
Part B : ITC as per GSTR 2A
Step 4: Download Multi-Month 2A Invoices
Download the invoices in Excel / CSV format. To view the guide on how to download the multi-month GSTR-2A report, click here
Step 5: Download Multi-month 2A Credit / Debit Notes
Download the credit and debit notes in Excel / CSV format
Step 6: Apply filter for document date
Using filters for the periods whose values you are trying to match. Eg. When looking to match values for DEC 2019, put filter on "Invoice Data" as Dec 2019.
Step 7: Apply filter on GST Status
The documents with GST Status of 'FILED' are considered for application of filter and documents with GST Status of 'NOT FILED' are not considered for filter application.
Step 8: Apply filter on State Place of Supply
State Place of Supply other than MY GSTIN should be excluded. For eg. When MY GSTIN = TELANGANA, then, State POS(Place of Supply)=TELANGANA only (Any other state is excluded)
Step 9: Do not apply a filter on RCA (Reverse Charge Applicable)
Here, RCM documents are considered. A filter is not applied on the selected RCM documents. Include both 'YES' or 'NO' values while considering RCA documents.
Step 10: Identify Amendments (B2BA/CDNA) and Originals
Identify the Amendments (B2BA/CDNA) and the Originals corresponding to such amendments. Originals can be looked up from Original Invoice Date and Original Invoice Number columns.
Step 11: Add Debit Notes and Subtract Credit Notes
Add Debit Notes and subtract Credit notes for obtaining the value ‘Net of All Documents’.
Step 12: Map and Compare Values
After applying all the steps , add all the major tax heads i.e. IGST, CGST and SGST for respective return periods. Map theses to values to ITC as per GSTR 2A (a) Current Return period.
Map the Amendments to the month in which the Amendment was made.
Map the corresponding originals to the month the original document was generated.
Map the amendments and the originals to ITC as per GSTR 2A (c) ITC in other return period for current month.
Take the net of Amended documents as [ AMENDMENTS (-) ORIGINALS ]
Guide to match ClearTax GSTR-3B vs 2A with Government ITC Comparison Report
How to match ClearTax GSTR-3B vs 2A with Govt GSTR-3B vs 2A?
Step 1:Download Both Cleartax and Government Report.
Step 2:Instead of applying filter on the document date, apply a filter on return period only.
Step 3:Compare the values while keeping the other filters constant.
Step 4: Apply Filter on Return Period
Instead of applying a filter on Document Date , apply a filter on the Return Period only for whose value you are trying to match.
All others filters will remain constant. Follow the rest of the steps to map and compare values.
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