Updated Steps for Downloading Comparison Reports from GSTN Portal

We would again like to inform you that a facility for comparing Liabilities and / or ITC is available at the GST Portal.

For your reference below is the link to access the pdf file named “Updated Steps for Downloading Comparison Reports from GSTN Portal”.

Single Excel must be downloaded as mentioned in the above file which contains the following comparison reports

1. Difference in liability declared and paid: This contains Month wise Summary of the following:
   1. Tax Liability as per Form GSTR-1/IFF, Form GSTR-2B/Form GSTR-2A.
   2. Tax Liability paid in Form GSTR-3B
      Ideally, there should be no differences in this report.
2. Tax liability and ITC Summary: This contains Month wise Summary of the following:
   1. Liability reported in Form GSTR-1/IFF and Form GSTR-3B separately
   2. ITC claimed in Form GSTR-3B and ITC accrued as per Form GSTR-2A/2B
3. Tax liability other than export / reverse charge: The said report provides Month-wise comparison of the Liability Other than Export / Reverse Charge declared in Form GSTR-3B v/s the said Liability declared in Form GSTR-1/IFF. 
   Ideally, there should be no differences in this report.
4. Tax liability due to reverse charge: The said report provides Month-wise comparison of the RCM liability declared in Form GSTR-3B v/s the RCM Liability auto-populated in Form GSTR-2A/2B (through your registered supplier’s Form GSTR-1/IFF). 
   Ideally, there should be no shortfall in discharging of liability.
5. Tax Liability due to Export and SEZ Supplies: The said report provides Month-wise comparison of the IGST Liability due to Export and SEZ Supplies declared in Form GSTR-3B v/s the said Liability declared in Form GSTR-1/IFF. 
   Ideally, there should be no differences in this report. 
   Also note that if any value is reflected in this report kindly ensure that refund thereof is applied for (if applicable) within the time limit as per GST Law. 
6.  ITC claimed and due (other than import of goods): The said report provides Month-wise comparison of the said ITC claimed in Form GSTR-3B v/s the ITC auto-populated in Form GSTR-2A/2B (through your registered supplier’s Form GSTR-1/IFF). Kindly review and compare with books of accounts and ensure all eligible ITC is claimed in a timely manner. In case any ITC is left over to be claimed, kindly identify and share bill wise details thereof.
7. ITC claimed and due (import of goods): The said report provides Month-wise comparison of the said ITC claimed in Form GSTR-3B v/s ITC auto-populated in Form GSTR-2B (i.e., ITC reported by Customs Department against your GSTIN). Kindly review and compare with books of accounts and ensure all eligible ITC is claimed in a timely manner. In case any ITC is left over to be claimed, kindly identify and share bill of entry wise details thereof.  
   In case less ITC is reported in Form GSTR-2B one must use the facility made available at the GSTN Portal for fetching Bill of Entry details from ICEGATE Portal so that the missing details also gets reported in Form GSTR-2B. This will ensure that there are no differences in the said report on account of the said non-reporting. For further details refer to the GST Team mail having subject “GST Update: Facility to fetch Bill of Entry details from ICEGATE Portal”.
8. Reverse charge liability declared and Input tax credit claimed thereon: The said report provides Month-wise comparison of the ITC claimed on Inward RCM Supplies in Form GSTR-3B v/s RCM Liability declared in Form GSTR-3B.
   Ideally, there should be no Excess Claim of RCM ITC in comparison of RCM liability.

In each of the above 8 sheets, the GSTN Portal also provides difference details in Percentage manner.

Kindly go through the above steps, download above reports, review the same and in case there are any differences reflected in Liability Other than Export / Reverse Charge and Liability due to Export and SEZ Supplies report, kindly trace the reason for difference