{"id":360,"date":"2019-03-15T13:35:05","date_gmt":"2019-03-15T13:35:05","guid":{"rendered":"https:\/\/gstrobo.com\/kc\/news\/?p=360"},"modified":"2020-06-27T13:15:17","modified_gmt":"2020-06-27T13:15:17","slug":"comparison-of-liability-declared-and-itc-claimed","status":"publish","type":"post","link":"https:\/\/www.gstrobo.com\/kc\/news\/comparison-of-liability-declared-and-itc-claimed\/","title":{"rendered":"Comparison of Liability Declared and ITC Claimed"},"content":{"rendered":"

New functionality is available on GST Portal where one can Compare the Input Tax Credit taken in GSTR-3B and that available in GSTR-2A.<\/p>\n

Through this functionality Reconciliation is done by Government itself between liability as declared in GSTR-1 and against it amount paid against it in GSTR-3B along with how much ITC claimed in GSTR-3B by taxpayer and how much ITC available in GSTR-2A.<\/p>\n

It is available in view & download format only taxpayer cannot edit the same as it is system generated<\/p>\n

How to see comparison Report on Government portal?<\/p>\n

    \n
  1. Access www.gst.gov.in\u00a0URL. The GST Home page is displayed<\/li>\n
  2. Login to the Portal with credentials<\/li>\n
  3. Click on Return Dashboard >> Select financial year and return filing month and then Search<\/li>\n<\/ol>\n

    Following Screen Will Display:<\/strong><\/p>\n

    \"Following<\/p>\n

    Comparison report will be calculated on the basis of last 24 hours updated details.<\/p>\n

    \"Goods-Services-tax\"<\/p>\n

    Here you can see data comparison, month wise between tax liability reported in GSTR-1 and GSTR-3B as well comparison between ITC claimed in GSTR-3B and accrued as per GSTR-2A<\/p>\n

    \"Credit-and-Liability-Statement\"<\/p>\n

    Here, you can see in September month tax liability as per data filed in GSTR-1 is Rs. 9,708.12 but in 3B that was paid in august itself only, here difference was in month but overall year wise no difference is there.<\/p>\n

    In case of ITC, overall claimed in GSTR-3B for full year is 41,834 but available in GSTR-2A is 45,339 means you are missing ITC worth Rs. 3505. You can check again your invoices if you have skip any invoices on which you were eligible to claim but forgot.<\/p>\n

    That\u2019s how Government provide comparison facility to help taxpayers for proper GST compliance.<\/p>\n","protected":false},"excerpt":{"rendered":"

    New functionality is available on GST Portal where one can Compare the Input Tax Credit taken in GSTR-3B and that available in GSTR-2A. Through this functionality Reconciliation is done by Government itself between liability as declared in GSTR-1 and against it amount paid against it in GSTR-3B along with how much ITC claimed in GSTR-3B … <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[83,149,5,151,130,150],"class_list":["post-360","post","type-post","status-publish","format-standard","hentry","category-news-updates","tag-0-gst-on-supply-of-gold-and-certain","tag-gst-portal","tag-gstnews","tag-gstr-2a","tag-gstr-3b","tag-itc-claimed"],"_links":{"self":[{"href":"https:\/\/www.gstrobo.com\/kc\/news\/wp-json\/wp\/v2\/posts\/360","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gstrobo.com\/kc\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gstrobo.com\/kc\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gstrobo.com\/kc\/news\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gstrobo.com\/kc\/news\/wp-json\/wp\/v2\/comments?post=360"}],"version-history":[{"count":4,"href":"https:\/\/www.gstrobo.com\/kc\/news\/wp-json\/wp\/v2\/posts\/360\/revisions"}],"predecessor-version":[{"id":667,"href":"https:\/\/www.gstrobo.com\/kc\/news\/wp-json\/wp\/v2\/posts\/360\/revisions\/667"}],"wp:attachment":[{"href":"https:\/\/www.gstrobo.com\/kc\/news\/wp-json\/wp\/v2\/media?parent=360"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gstrobo.com\/kc\/news\/wp-json\/wp\/v2\/categories?post=360"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gstrobo.com\/kc\/news\/wp-json\/wp\/v2\/tags?post=360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}