GSTR 1 Filing: E Invoice vs Sales Reconciliation Guide

Launch the GST software from the Clear Compliance Cloud Launchpad.

To file your GSTR1, click on GSTR1. Alternatively, if you need to perform reconciliation before filing, navigate to the reconciliation page and use the reconciliation tool.

Select your business from the dropdown menu.

Select your business from the dropdown menu.

If you prefer to reconcile first, click on E-Invoice versus Sales Recon under the reconciliation segment and perform the reconciliation.

Enter your GSTN credentials and activate the OTP. Note that the OTP remains valid for 30 days.

Click on Prepare Data to start preparing your GSTR1.

Remember, it's important to identify documents previously uploaded via E Invoice to the GSTN portal to ensure they are not duplicated in your GSTR1 filing. This step is vital for maintaining accurate and compliant records.

Identify the documents that have already been uploaded via E-invoice on the government portal. This is crucial to ensure that when you file GSTR1, you exclude these documents to prevent the removal of existing IRN.

Click on E Invoice versus Sales Recon to start the process of reconciliation between E-invoices and sales.

Select the respective return period from the dropdown menu.

Choose the respective GSTN from the dropdown menu provided.

Click on Update Data to refresh or load the latest data.

Click on Connect and enter the OTP to download your E Invoice data from the government portal. If you've already downloaded this data, you can skip this step.

Check if your sales register is available in clear tax for the respective return period. If the number of documents is automatically displayed, proceed to the next step. If not, click on Import to upload your sales register using either the government template or a clear tax template.

Click on E Invoice versus Sales Recon again to revisit the reconciliation page.

Ensure that both your invoice data from the portal and your sales register are correctly loaded and displayed.

Click on Run reconciliation to perform the reconciliation process. If you have already completed this previously, there's no need to run it again.

Click on the specified option to view the existing results of the reconciliation.

Observe the results that are already displayed.

Remove the current page.

Click on the specified option to proceed.

Discuss the results of the reconciliation.

Review the reconciliation summary, where you'll see a breakdown of documents categorized as exact match, suggested match, and mismatch. Note that 100% of the documents, totaling 409, are exact matches. There are no documents under suggested match, and mismatches are at 0%. Also, view the tax values as per GSTR and sales register, along with any tax differences and actions taken.

Apply filters if needed to view specific types of data.

Discuss the customer view and the filters available.

To filter the results by document type such as invoices, credit notes, or debit notes, select the desired types from the filter options.

Under Actions, choose from two options: download the entire reconciliation result into Excel or run a new reconciliation.

Navigate to Customer View to access a summary and consolidated results of the reconciliation for each customer.

In Customer View, review detailed information for each customer. For example, for Green Power solution, view documents in GSTR1 and sales registers, total tax, taxable value, and total document value as per both GSTR1 and sales register. Also, check the match status to see how many documents are missing or mismatched in GSTR1 and sales registers.

In Customer View, you can also track each customer's consolidated reconciliation results.

Use the provided actions in Customer View to show or hide specific columns as needed.

Customize your view by removing unnecessary headers to focus on important data during reconciliation. You can adjust the columns to meet specific needs.

Download the report directly from the platform for offline access or further analysis.

Access the Document View to see all documents sorted under different filters.

Click on the Filters option to explore the variety of filters available.

Apply the appropriate filters to analyze the reconciliation results effectively. Use match status filters to identify documents previously uploaded on the GSTN portal via E-invoice. There are five different match status filters:

- Exact Match: Documents perfectly matching those uploaded on the government portal, with all details like invoice date, number, taxable value, tax amount, and total document value identical.

- Suggested Match: Documents with minor discrepancies compared to the government portal records, such as slight differences in taxable amount or tax amount less than one rupee.

- Mismatch: Documents with significant differences from the government records, where discrepancies in taxable value, tax amount, or total document value exceed one rupee.

Locate documents under the Mismatch filter to see all documents that are available under this category.

Access the Missing in Sales Register filter to view documents that were uploaded on the government portal via E-invoice but are not present in ClearTax Sales Register.

For documents that appear in ClearTax but not on the government portal, use the Missing in GSTR1 filter. This filter helps identify documents that need to be uploaded to the government portal.

Apply the Filter to select all documents identified in the previous steps as either mismatched or missing in specific categories.

Navigate to Actions and select Mark as Uploaded. This action confirms that the documents have been uploaded to the GSTN portal via E-invoice and should be excluded when filing GSTR1.

Review additional filters for more specific sorting of documents. For instance, use the Mismatch Fields filter to view documents with discrepancies like different taxable amounts or place of supply.

Explore further filtering options such as Tax Difference, Total Tax Value, Taxable Value, Total Document Value, Customers, GST and My GST, Document Type, Remarks, and Reverse Charge Applicability Document to refine your document management process.

Apply the necessary filters to analyze reconciliation results based on your specific needs. Numerous filters are available to tailor your analysis.

If you need to delete documents that have been uploaded via GSTR1, select the documents you wish to remove.

Click on Delete in GSTR1. The selected document will be automatically deleted from the government portal without the need to log into the GST portal separately.

Confirm your selection to delete. Remember, if the document was uploaded via E-invoice and is deleted, it cannot be retrieved.

To delete a document from the Clear tax register, follow the same steps as above.

If you have taken actions but wish to reset them, select the reset option to undo the actions.

Add remarks to documents to facilitate future analysis of reconciliation results. These remarks will be helpful when evaluating further actions or initiatives based on the reconciliation.

If you need to download the reconciliation report, click on Download report.

Customize the display by choosing to show or hide specific columns or the summary table as per your preference.

For a clear view, switch to full-screen mode to better analyze the data.

Finally, download the complete reconciliation report by clicking on Download report under actions.

View the final result of the reconciliation, which includes the overall summary. This summary provides a snapshot of the reconciliation outcomes.