Using Matching Offline Tool to compare ITC auto-drafted in Form GSTR-2B with Purchase Register
A. An offline tool has been made available to the taxpayers to match Input Tax Credit (ITC), as auto-populated in their Form GSTR-2B, with their purchase register. This tool will help the taxpayer to compare their ITC as per their Purchase Register, with the ITC as shown available in their auto-drafted Form GSTR-2B and thus help them to claim correct ITC while filing Form GSTR-3B.
B. To use the Matching Offline Tool, the taxpayer need to :
- download and install the Offline tool on their system
- download the Form GSTR-2B JSON file from the GST portal
- prepare purchase register in the template provided with an offline tool
- The total number of documents to match should preferably be less than 3000 in number.
C. Steps to use the utility:
- Download the utility from GST common portal by navigating to Downloads>Offline Tools> Matching Offline Tool
- Open the tool. The following boxes are displayed on the Offline tool dashboard page:
- Import Purchase Register (PR)
- Matching Result
- Import the GSTR-2B JSON file, downloaded from the GST portal into the tool, by tab ‘Open downloaded JSON file’ and use it to view the same.
- Import the purchase register data, maintained in the template provided with offline tool, using Excel or CSV format, from Import Purchase Register (PR) tile.
- Click on the ‘Match’ button to match the above two details (c & d). The utility will match the table-wise details based on the criteria for matching selected.
- The ‘Match’ button will be enabled only if the purchase register has been successfully imported into the tool
- The matching is done on the basis of GSTIN, Document type, Document number, Document date, taxable value, total tax amount and tax amounts head wise
- Post matching, the user will be navigated to the ‘Matching Result’ page and the matching result will be summarized as Exact match, Partial match, Probable match, or Unmatched.
- Once matching is complete, the taxpayer can:
- Refine matching result
- View summary of the matching result
- Export the matching details to CSV file
- Download the matching result details in excel format from the offline utility.
D. Important points:
- Profile of more than one GSTIN can be added in the offline tool for matching or to view GSTR-2B. The profile can be modified later on if required.
- Normal/SEZ Developer/SEZ unit/casual taxpayer can use this tool. They must have valid login credentials and valid GSTIN for the period, for which they intend to view and match details of Form GSTR-2B.