Paste your internal purchase register details here. Use identical columns for seamless mapping: Supplier GSTIN Invoice Number Invoice Date Taxable Value IGST claimed CGST claimed SGST claimed Sheet 3: The Reconciliation Master Dashboard
Check who made the data entry error and correct it accordingly. Best Practices for Error-Free GST Compliance gstr 2a and 3b reconciliation in excel format download
Once your Excel sheet runs the comparison, categorize the results into these actionable buckets: Action Required Invoices match perfectly in both data sets. No action needed. Missing in 2A Paste your internal purchase register details here
| Rule | Explanation | |-------|-------------| | | Reconcile monthly before filing 3B (20th of next month) | | ITC eligibility | Only invoices where 2A shows "Eligible" or "Provisional" (not "Ineligible") | | Table-4 mismatch | If 3B claim > 2A available, reverse excess with interest (18%) | | Uninvoiced advances | These appear in 2A but not in 3B – adjust separately | No action needed
The invoice is in your books, but the supplier hasn't uploaded it. Action: Hold this ITC or follow up with the vendor immediately.
Variance=ITC as per Books−ITC as per GSTR-2AVariance equals ITC as per Books minus ITC as per GSTR-2A Common Reasons for Differences and How to Resolve Them Reason for Mismatch Resolution Strategy ITC missing in 2A but present in Books. Follow up with supplier; claim credit only when it appears. Wrong GSTIN entered by supplier Credit goes to another taxpayer. Request supplier to amend the invoice via GSTR-1. Typo in Invoice Number System fails to auto-match rows.