GSTR 2A vs 3B vs Books_ Comprehensive Comparison Report

Launch the GST software and navigate to the report section.

Click on See All to view all available reports.

Locate the 'GSTR2A vs 3B vs Books' report under the comparison section.

Select your business from the dropdown menu.

Choose the financial year or the specific return period for which you want to access the report.

Click on Generate Report.

Decide whether to download fresh data from the GSTN or to continue with the available data. If you opt for fresh data, click on Get Fresh Data from GSTN and authenticate with an OTP. Otherwise, click on Continue with Available Data.

By following these steps, you'll be able to generate a detailed report that aids in comparing ITC as per GSTR-2A, GSTR-3B, and your accounting books, providing a three-dimensional view of your tax data.

View ITC as per 2a, which displays the total amount of ITC received in GSTR 2a, primarily consisting of native amendments.

Examine the total tax amount.

Review the tax amount for each month throughout the financial year.

Move on to ITC as per 3B to see how the ITC amount has been calculated.

Check ITC as per books to view the entire formula and the total amount of ITC as per the books of accounts.

Analyze the difference between ITC amounts as per 2a and 3b, and between the ITC amounts as per books and 3B, along with the cumulative difference.

For a detailed breakdown of how ITC has been calculated for 2a, 3b, and books, click on expand all rows.

Observe the total tax amount for ITC as per 2A, which amounts to 1,88,87,874.10

Review the detailed bifurcation for B2B transactions, including amounts for credit notes, debit notes, B2B amendments, credit note amendments, and debit note amendments. Similarly, check the parts related to ISD credits for invoices, debit notes, credit notes, and their respective amendments.

Click expand all rows again if needed, to get a clear and detailed bifurcation of how the ITC for 2A 3B and books has been calculated.

To collapse the rows in your report for a more concise view, simply use the collapse option.

If you need to expand the columns to view all values in detail, such as how total tax and other calculations are derived, select the expand option. This will show you a detailed breakdown of taxes like IGST, GST, and SGST.

Utilize the facility to expand both rows and columns to thoroughly analyze the report. This detailed view helps you understand calculations such as the Input Tax Credit (ITC) for 3B and books, and how the total tax is computed.

Observe the colour coding in the report, which indicates different types of information. For example, discrepancies are shown in pink, differences between books and 3B in a lighter pink, un-downloaded data in another colour, and non-applicable data in yet another colour. This colour coding aids in distinguishing various data types.

To customize the visibility of columns in the report, click on the Dropdown menu. From here, you can choose to hide specific columns.

For instance, if you prefer not to see the 2A code while analyzing the report, simply remove this option from the view.

Similarly, if you want to exclude the books data from the analysis, remove the books option. This will adjust the comparison to show only between 2A and 3B.

Customize or hide specific types of data to generate the desired report by clicking the appropriate options.

Check the data download status for GSTN returns type 2a and 3b by clicking on Data Availability. Here, you'll see if the OTP was activated, the connection status, and the last refresh time of the download status.

If necessary, connect with the GSTN to update or verify status.

Navigate to the Books option to view the import status of your books of accounts data. The data is colour-coded: pink indicates data imported for any month, sky color signifies available data, and yellow shows data that is not uploaded or available in the software.

To import your purchase books data, click on the relevant option and choose between two templates: Clear Tax Purchase template or the Government template.

After importing your purchase data, the Input Tax Credit (ITC) as per your Books of accounts will automatically be displayed in the report.

Adapt to recent changes by the GSTN department, which now uses the source of ITC comparison report from 2A to 2B, by following the GSTR3B vs. 2B vs. books report to compare ITC as per the latest government logic.

Review the complete 2A vs 3B vs Books Report. This report provides a comparative analysis of the ITC as per 2A, 3B, and books.

To download the report into Excel, click on the drop down menu.

Select the option to download the 2A vs 3B vs Books Report into Excel. This allows you to view and analyze the data in Excel format.

If you prefer to see a comparison between 2A and 3B only, excluding the books of accounts data, click on the 2A vs 3B Report option from the drop down menu.

The 2A vs 3B Report will automatically download, enabling you to view a focused ITC comparison between 2A and 3B.

Access the 2A versus 3B versus books report from the main menu. This report allows you to view and analyze data comparisons directly from the interface.

If you need to see more detailed information, expand the rows and columns. This will give you a more detailed bifurcation of the ITC as per 2A, 3B, and books.

For a deeper understanding of how the amounts have been calculated, explore the individual entries. This feature helps in tracing the calculations back to their source, ensuring clarity and transparency.

If you wish to keep a record or analyze the data offline, download the report into Excel. This option is available directly from the report's interface, making it easy to transfer and save the data for future reference.