Instructions for GSTR - 3B and GSTR - 2A Reconcilation

Post filling Basic Details such as Name & GSTIN of the company, Fill the monthwise details of ITC availed in GSTR 3B in the sheets "3B Jul", "3B Aug",
Step 1
etc. such as Date of Invoice, Invoice No., GSTIN & Name of Supplier, Taxable Value, CGST, SGST, IGST and SELECT 'Document Type' & 'Month' from
the drop down list. Verify the Total amounts with ITC availed as per Table 4(A)5 (All other ITC) filed in the respective month of GSTR 3B .
Note: In case of Credit Notes, the Taxable value, CGST & SGST or IGST will be marked as negative.
Step 2 Download GSTR 2A Json file monthwise from the GST portal (www.gst.gov.in) using the respective client's Login ID and password.
The above Json file has to converted to excel by using the utilities in the websites:
Step 3 Gstzen (www.gstzen.in)
Gstserver (www.gstserver.com)
After converting, Copy and paste the required data such as Date of Invoice, Invoice No., GSTIN & Name of Supplier, Taxable Value, CGST, SGST, IGST
Step 4
in the sheets "2A Jul", "2A Aug" etc and similarily SELECT 'Document Type' & 'Month' from the drop down list.
Note: In case of Credit Notes, the Taxable value, CGST & SGST or IGST will be marked as negative.
All the monthly data in both 2A and 3B sheets are to be copied and pasted to "Consolidated 2A" and "Consolidated" 3B sheets respectively to create a
Step 5
repository for verification.

Alternatively, instead of Step 5, by clicking the "Format All Monthly Sheets of 2A and 3B" button, the data in all monthly sheets are being modified to
the required format. Thereafter, by clicking the "Post 3B Data to Consolidation Sheet", the monthly sheets 3B data is copied and pasted automatically in
Step 5A
'Consolidated 3B'. The same process needs to be repeated by clicking the "Post 2A Data to Consolidation Sheet" for the consolidation of the 2A Monthly
Sheets to the 'Consolidated 2A'. Kindly ensure the monthly sheets must contain a minimum of 2 entries for the macros to function correctly. In case of
either 1 entry or no entries available in a month, dummy entries need to be added to facilitate the functionality to work properly.
Step 6 Verify that the totals of the consolidated sheets matches with the total of the monthwise sheets.
Step 7 From the Consolidated 2A and 3B, Filter GSTIN wise and Month wise data using "Pivot table" in a separate sheet.
Step 8 Copy the data obtained in the above step and paste special in the "3B Master Data" and "2A Master Data" sheets respectively.
Step 9 Cross verify the totals of the Master sheet with the Consolidated sheet respectively.
Step 10 From the Master sheet, Filter GSTIN wise data using "Pivot table" in a separate sheet.
Step 11 Copy the above data and use "Paste Special" to paste the data in sheets "PD 2A" and "PD 3B" respectively.

Alternatively, instead of Steps 6 to 11, by clicking the 'Post Data to Master and PD Sheets' button at the Consolidated 3B Sheet, the data in Consolidated
Step 11A 3B is automatically filtered and pasted to '3B Master Data' & 'PD 3B' Sheets. Similarily, by clicking the 'Post Data to Master and PD Sheets' button at the
Consolidated 2A Sheet, the data in Consolidated 2A is automatically filtered and pasted to '2A Master Data' & 'PD 2A' Sheets.
After verifying the totals of Consolidated 3B & 2A, Master 3B & 2A, PD 3B & 2A sheets matches in the Summary of ITC in the 'Basic Details' sheet, Click
Step 12 the "Reconcile" button in the 'PD 3B' or 'PD 2A' sheet. The above will give the ITC as per GSTR 3B and GSTR 2A and the differences between them for
each GSTIN in "3B 2A Reco" sheet.
Click "Extract IGST Differences" and then Click "Extract CGST Differences" in "3B 2A Reco" sheet. The above will extract those GSTINs whose
difference between GSTR 3B and GSTRA 2A is > Rs.1,000 /- . Ensure CGST, SGST & IGST differences column have atleast two differences more than
Step 13
Rs.1,000/- to enable the macros to function. In case, there are no differences more than Rs. 1,000/-, dummy entries need to be added for the functionality
to work properly.
Note: The data will be extracted in the above step. If, in any case, in order to run the Macros once again, the data extracted must be deleted by copying an empty cell
and pasting it throughout the extracted data. Once done, the same buttons can be clicked to extract the data again.
Copy each GSTIN one by one and paste it in the GSTIN box in " IGST Diff. Reco" and "CGST SGST Diff Reco" sheets respectively. This will give month
Step 14
wise differences for each GSTIN.
Identify the months which has differences. Go to "Consolidated 2A amd "Consolidated 3B" sheets and filter GSTIN wise and month wise in which there is
Step 15
a difference. Verify among the populated data.
Step 16 Based on above comparison, identify the transactions that are mismatched in GSTR 2A and GSTR 3B.
Step 17 Make the respective annexures based on the nature of differences between GSTR 2A & 3B from the above.
Step 18 Prepare the Descriptive Report accordingly and take the necessary actions required for such differences.

Note: Do not delete or modify any rows or columns and sheet names. The sheets "PD 2A","PD 3B","3B
Master Data","2A Master Data" should not have any formulas or links.

C.Ramasamy & B.Srinivasan

Chartered Accountants
No.37 Alagiri Nagar, 2nd Street,Vadapalani, Chennai 600026. Phone: 044 - 4045 9999. Email: idt@crbs.in
Disclaimer :-
The tool, was developed for educational purposes, due care has been taken while developing the tool, but the developers are not responsible in any manner for any mistake
that may have inadvertentely crept in. The developer is not responsible for any loss suffered by any person acting or refraining from action as a result of any information
and analysis from the tool. On any specifc matters appropriate advisors should be consulted.