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Reconciliations on the GST portal

06-03-2024
GST
Mrudula Joshi

Reconciliations on the GST portal

Multiple reconciliation options are accessible on the GST portal, aiding taxpayers in aligning their data across different returns. These tools facilitate the process of determining the final tax liability for the annual return.

Let's understand the process!

How to access reconciliations on the GST portal?

  • Visit www.gst.gov.in and log in using valid credentials.
  • Go to Returns>>Tax Liabilities and ITC comparison Reconciliations on the GST portal
  • Select Financial Year and click the SEARCH button Reconciliations on the GST portal
  • You can view the following types of reconciliations Reconciliations on the GST portal
  • You can download these reports in Excel format. To download, click the DOWNLOAD COMPARISON REPORTS (EXCEL) button. Reconciliations on the GST portal

Let's understand each report one by one!

Difference in liability declared and paid report

This is a report to represent the quantum of liability auto-populated from GSTR-1 /IFF and declared /paid in GSTR-3B. In case, any payment is made through Form GST DRC-03 with the Cause of payment as Liability mismatch – GSTR-1 to GSTR-3B, then such payment(s) are also treated as payment towards liability and the percentage of liability paid is updated accordingly for a tax period. The liability paid percentage is displayed for a particular period when both GSTR-1 and GSTR-3B for the month /quarter are filed and GSTR-2B is generated.

This report is prepared as an indicator of the compliance behavior of the taxpayer. Reconciliations on the GST portal

Tax liability and ITC summary report

This report contains 2 parts. One is a comparison of the sum of outward tax liability from GSTR-1/IFF and GSTR-3B and the other is the Input tax credit claimed and due from GSTR-3B and GSTR-2A /2B.

Reconciliations on the GST portal Reconciliations on the GST portal Note :

ITC claimed in GSTR-3B is net of reversal of ITC and includes reversal made on account of reverse charge. Therefore, ITC reflected in GSTR-3B might be lesser than that is auto-populated in GSTR-2B.

Tax liability other than export / reverse charge report

This report contains the details of tax liability declared in GSTR-1/IFF and GSTR-3B.
following tables of GSTR-1/IFF have been considered for computing the liabilities:

  • Table 4A – Supplies other than those attracting reverse charge and supplies made through e-commerce operator
  • Table 4C – Supplies made through e-commerce operator attracting TCS
  • Table 5 - Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 2.5 lakh
  • Table 6C – Deemed exports
  • Table 7 - Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5
  • Table 9 – Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4A, 4C, 5 and 6C [including debit notes, credit notes issued during current period and amendments thereof]
  • Table 10 - Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax periods in Table 7
  • Table 11 - Advances Received/Advance adjusted in the current tax period/ Amendments of information furnished in earlier tax period
Note:
  • In case of amendments, only differential amount (Amended – Original) are considered.
  • In case of debit/credit notes, only net amount is considered (Debit notes – credit notes)

From GSTR-3B, table 3.1(a) is considered for the comparison of liabilities.

Reconciliations on the GST portal

Tax liability due to reverse charge report

This report contains the details of tax liability declared in GSTR-3B and reverse charge amount auto-drafted in GSTR-2A/2B under different tax heads.
From GSTR-3B, table 3.1(d) is considered for the comparison of liabilities.
The following tables of GSTR-2A have been considered for computing reverse charge liabilities:

  • Table 3 – Inward supplies received from registered persons for supplies attracting reverse charge
  • Table 4 – Inward supplies received from registered persons on which tax is to be paid on reverse charge
  • Table 5 – Debit /Credit notes received during the current tax period for supplies attracting reverse charge
  • Table 6 – Amendments to Debit / Credit notes for supplies attracting reverse charge.
Note:
  • In case of amendments, only differential amount (Amended – Original) are considered.
  • In case of debit/credit notes, only net amount is considered (Debit notes – credit notes)

The following tables of GSTR-2B have been considered for computing reverse charge liabilities:

  • B2B and B2BA – Invoices which are marked as reverse charge and amendments if any
  • CDNR and CDNRA – Debit / credit notes marked as reverse charge and amendments if any
Note:
  • In case of amendments, only differential amount (Amended – Original) are considered.
  • In case of debit/credit notes, only net amount is considered (Debit notes – credit notes)
Reconciliations on the GST portal

Tax liability due to Export and SEZ supplies report

This report contains the details of tax liability declared in GSTR-1/IFF and GSTR-3B under different tax heads.
The following tables of GSTR-1/IFF have been considered for computing the liabilities:

  • Table 6A - Exports
  • Table 6B - Supplies made to SEZ unit or SEZ Developer
  • Table 9 - Amendments to outward supply details furnished in returns for earlier tax periods in Table 6A, 6B [including debit notes, credit notes issued during current period and amendments thereof]
Note:
  • In case of amendments, only differential amount (Amended – Original) are considered.
  • In case of debit/credit notes, only net amount is considered (Debit notes – credit notes)

From GSTR-3B, table 3.1(b) is considered for the comparison of liabilities.

Reconciliations on the GST portal

Input tax credit claimed and due (Other than import of goods) report

This report contains the details of ITC claimed in GSTR-3B and accrued as per GSTR-2B.
The following tables of GSTR-3B have been considered for computing the ITC claimed excluding ITC reversal (applicable from August 2022 onwards):

  • Table 4(A)(4) - ITC available (whether in full or part) - Inward supplies from ISD
  • Table 4(A)(5) – ITC available (whether in full or part) - All other ITC
  • Table 4(D)(1) – Other details - ITC reclaimed which was reversed under Table 4(B)(2) in earlier tax period

The following tables of GSTR-3B have been considered for computing the ITC claimed considering ITC reversal (applicable from August 2022 onwards):

  • Table 4(A)(4) - ITC available (whether in full or part) - Inward supplies from ISD
  • Table 4(A)(5) – ITC available (whether in full or part) - All other ITC
  • Table 4(B)(1) – ITC Reversed - As per rules 38,42 & 43 of CGST Rules and section 17(5)
  • Table 4(B)(2) – ITC Reversed – Others
  • Table 4(D)(1) – Other details - ITC reclaimed which was reversed under Table 4(B)(2) in earlier tax period

The following tables of GSTR-2B have been considered for computing ITC accrued:

  • B2B and B2BA – Invoices which are marked other than reverse charge and amendments if any
  • CDNR and CDNRA – Debit / credit notes which are marked other than reverse charge and amendments if any
  • ISD and ISDA – ISD invoices and credit notes received from ISD and amendments if any
Note:
  • In case of amendments only differential amount (Amended – Original) are considered.
  • In case of debit/credit notes, only net amount is considered (Debit notes – credit notes)
Reconciliations on the GST portal

Input tax credit claimed and due (Import of goods) report

This report contains the details of ITC claimed in GSTR-3B and accrued as per GSTR-2B.
From GSTR-3B, table 4(A)(1) is considered for the ITC claimed on import of goods.
The following tables of GSTR-2B have been considered for computing ITC accrued:

  • IMPG – Bill of entry details received from ICEGATE
  • IMPGSEZ – Bill of entry details received from ICEGATE on supplies from SEZ units/Developers

Note:
In case of amendments only differential amount (Amended – Original) are considered.

Reconciliations on the GST portal

Reverse charge liability declared and Input tax credit claimed thereon report

This report contains difference in ITC claimed on inward RCM supplies in GSTR-3B and Reverse charge liability declared in GSTR-3B.
The following tables of GSTR-3B have been considered for computing ITC claimed on inward RCM supplies:

  • Table 4(A)(2) – ITC available (whether in full or part) – Import of services
  • Table 4(A)(3) – ITC available (whether in full or part) – Inward supplies liable to reverse charge (other than 1 & 2 above)

The following tables of GSTR-3B have been considered for reverse charge liability declared:
Table 3.1(d) – Inward supplies liable to reverse charge Reconciliations on the GST portal

Conclusion

The assortment of comparative reports accessible on the GST portal empowers taxpayers to verify the accuracy of their data and facilitates the seamless preparation of their annual return.

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