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GSTR-3B v/s GSTR-2A on GST Portal

Updated on :  

08 min read.

GSTR-3B is used to enter the summary output and input tax credit (ITC) details so that the net tax liability can be calculated and paid. Before filing GSTR-3B, it is important to check Form GSTR-2A since it shows us the details of the invoices uploaded by our supplier. It also allows a taxpayer to ensure that the ITC claims on invoices not appearing in GSTR-2A be avoided from 1st Jan 2022 (earlier, 5% was allowed).

We will need GSTR-2A data to accurately determine how much ITC can be claimed and avoid any undue interest liability. From August 2020, taxpayers can conveniently claim ITC every period as per GSTR-2B, which is a static or constant auto-drafted ITC statement.

*Taxpayers can claim provisional ITC without any restriction for March 2020 to August 2020, as per CGST notification number 30/2020 dated 3rd April 2020.

How does ClearTax GST simplify ITC Matching & Liability Matching?

Clear GST (formerly called ClearTax GST) software allows easy comparison of GSTR-2A/2B and GSTR-1 with GSTR-3B respectively. If you have added the business and GSTIN details, it is a cakewalk.

(1) ITC Matching is made easy at GSTIN-level and PAN-level as follows:

Step 1: Click on the “GSTR-2A v/s GSTR-3B” tile.

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Step 2: Select the GSTIN you want to conduct the comparison.

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Step 3:Select the Financial Year. The report gets generated month-wise at both GSTIN-level and PAN-level for further download or use. PAN-level Report is as given below:

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GSTIN-level Report is as given below:

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(2) Advanced Reconciliation Tool for matching purchase register with GSTR-2A across months: One can get suggested matches and send mismatch details via email to suppliers.

Step 1: On the homepage, click on “Match & Reconcile”.

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Step 2: Select the GSTIN you want to conduct the comparison.

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Step 3: Select the Financial Year. Run the reconciliation by using one-click import feature for GSTR-2A and Purchase register.

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For more details, you can get a FREE demo on how to perform GST reconciliation.

How to Compare GSTR-2A v/s GSTR-3B on the GST Portal?

Step 1: Log in to the GST portal using your credentials

Step 2: Click on ‘Returns Dashboard’ OR Go to Services > Returns > Returns Dashboard.

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Step 3: Choose the financial year and return filing period from the drop-down list.

Step 4: To compare the GSTR-3B with GSTR-2A, click on the ‘View’ button under the ‘Comparison of liability declared and ITC claimed’ tile.

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The GSTIN, legal/trade name, and the financial year along with the date and time of the latest report generation will be displayed.

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Below that, the ‘Credit and Liability Statement’ gets displayed, as shown below:

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The following data is compared between two returns:

  • Tax liability as declared in GSTR-1 and GSTR-3B
  • ITC claimed in GSTR-3B and ITC available as per GSTR-2A

Click on ‘DOWNLOAD’ to get the statement in excel format. Step 5: Choose reports to further sort the data compared. Click on the following buttons to access these reports.

Each of them is detailed below:

Important notes:

  • These reports can be downloaded in excel format too.
  • The comparison is classified as CGST, SGST, IGST and Cess.
  • On comparing the data, the last two columns will display the shortfall/excess (including the cumulative shortfall/excess) for the financial year.
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A. Liability Other Than Export/Reverse Charge (GSTR-3B v/s GSTR-1): The table compares tax liability between GSTR-3B and GSTR-1 for outward supplies. The data excludes zero-rated supplies (i.e., exports and SEZ supplies) and inward supplies liable to reverse charge. The table is given below:

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Following tables of GSTR-3B and GSTR-1 are compared in columns 1 and 2:

  • Tables 3.1(a) of Form GSTR-3B for the relevant period
  • Total of tables 4a, 5, 6C, 7, 9A, 9B, 9C, 10, and 11 of Form GSTR-1 (other than reverse charge supply) for the relevant period.

B. Liability Due to Reverse Charge (GSTR-3B v/s GSTR-2A): The table compares tax liability between GSTR-3B and GSTR-1 for inward supplies liable to reverse charge by comparing the following tables:

  • Table 3.1(d) of Form GSTR-3B for the relevant period
  • Part A of Form GSTR-2A for the relevant period
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C. Liability due to Export and SEZ Supplies (GSTR-3B v/s GSTR-1): The table compares the liability between GSTR-3B and GSTR-1 on the zero-rated (i.e., exports and SEZ supplies) outward supplies. The information in this table is sourced from the following:

  • Table 3.1(b) of Form GSTR-3B of the relevant period
  • Total of tables 6A, 6B, 9A, 9B, and 9C of Form GSTR-1 (zero-rated supplies) for the relevant period

D. ITC Credit Claimed and Due: This table can be used by taxpayers to compare the ITC to be taken in GSTR-3B with data submitted by their suppliers in their respective GSTR-1. It shall also include a comparison with data declared by their respective ISD distributors in their GSTR-6. The information in this table is sourced from the following:

  • Total of tables 4A(3) + 4A(4) + 4D(1) + 4D(2) – 4B(1) – 4B(2) (ITC claimed) of Form GSTR-3B for the relevant period
  • Total of auto-populated information available in Part-A and Part-B of Form GSTR-2A sourced from GSTR-1 (supplier) and GSTR-6 (ISD distributor), respectively
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