GSTR-1 vs GSTR-2A vs GSTR-3B Consolidated Comparison Report

19 September 2018

Introduction

In the technology-enabled GST Regime, the Government is already talking about applying data analytics to compare GSTR-1 Sales returns and GSTR-2A Purchase returns with data reported in GSTR-3B Returns. Also, the Government intends to compare Income Tax Returns (Direct Taxes) with GST Returns (Indirect Taxes). It is useful for every tax payer to have a year-to-date summary of their various GST Returns and monitor them for inconsistencies and take corrective action sooner, rather than later.

Demo of GSTR-1 vs 2A vs 3B Consolidated YTD report with GSTR-9 auto-populated summary

How to Generate the Consolidated Year to Date GSTR-1 vs 2A vs 3B report on GSTZen?

Login to GSTZen and Add your GSTIN and Enable API access on Government Portal

STEP 1 - Sign up with GSTZen

How to Sign up with GSTZen

STEP 2 - Login to GSTZen

How to Login to GSTZen

STEP 3 - Add a GSTIN in GSTZen

Click here - How to add a GSTIN to be managed by GSTZen for video presentation

Click on New GSTIN

Enter GSTIN image

Enter GSTIN and Save GSTIN

STEP 4 - Enable API Access for that GSTIN in the Government Portal

To allow GSTZen to upload your Invoices and Returns, you must allow API access in your GST Portal.

Click here - How to enable API access on Government Portal (GSTN) for a video presentation

STEP 5 - Login using OTP and Import data from the Government Portal into GSTZen

Click on the GSTIN you added and you will enter the software.

GSTZen GSTIN detail Image

Now click on “New Feature Take a look at GSTZen's Consolidated Year-to-date Reports, click here for 2017-18 or click here 2018-19”

Consolidated link feature

You will be redirected to the Consolidated Report page.

Legend

legend image

Monthly Filer View

Monthly Filer view image

Quarterly Filer View

Quaterly Filer view image

Next step is Logging in to the Government Portal to enable GSTZen to download data from gst.gov.in

Click on Login to GST Government Portal with OTP

GST Login Portal Login image

Enter GST portal user name and generate OTP.

GST Portal login page

Enter the OTP received on your registered mobile or Email ID to enable API for downloading data from the Government portal to GSTZen

STEP 6 - Download GSTZen’s GSTR-1 vs GSTR-2A vs GSTR-3B Report

Click on the check box and click on the blue “Download from Government portal”

Note - You will only be allowed to download the Summary level details when downloading for the first time. Once the summary level details are downloaded, you will see checkbox without tick mark below the section present for download. Click on the checkbox where applicable and proceed to download from Government Portal.

GSTR-1 Summary > Section

On downloading the Summary, the other sections (B2B invoices, B2CS invoices, B2CL invoices, etc) which have data available on the Government portal becomes available for download. You can select the checkbox for which even section you want to download and proceed to do the same. Sections where the data is not available in the Government portal, no checkbox is seen. Data for sections which has already been downloaded shows a Green Tick mark. Sections which has data available on Government portal but NOT DOWNLOADED will be seen with a Yellow dot in a circle. You can select the corresponding Checkbox below and download the same from the Government portal.

GSTR-1 Sections after download

Once the data is downloaded, the Download Status will show a green tick mark with time of download

Download consolidated reports image2

Now click on the Download 2017-18 or 2018-19 YTD Consolidated Report XLS and Download the report for the full year.

Download XLS Report

You can also download Invoice-level reconciliation of your Sales Register against GSTR-1 and your Purchase Register against GSTR-2A month-by-month or for the full year.

Download XLS Report

An excel report will be downloaded.

STEP 7 - This will give you the final Excel output with its various sheets

Consolidated Report XLS

STEP 8 - How to customize your GSTR-1 vs GSTR-2A vs GSTR-3B Report in Microsoft Excel and Upload it back into GSTZen

To know more about this article, please click here

GSTZen Consolidated Report Format

GSTZen provides you with a comprehensive report in XLS format comparing GSTR-1, GSTR-2A, GSTR-3B returns as well as comparing against your Sales and Purchase Registers. This section provides screenshots and explanations of the various sheets in GSTZen's report.

GSTR-1 Consolidated Report

GSTR-1 Consolidated Report Image The consolidated GSTR-1 Report gives a Year to Date, month-wise summary of GSTR-1 summary data from the Government Portal. Please note that the Government Portal summary does not exactly match the format of the GSTR-1 return. Therefore, there will be some minor differences between the GSTR-1 Return and this report.

GSTR-3B Consolidated Report

GSTR-3B Consolidated Report Image The consolidated GSTR-3B Report gives a Year to Date, month-wise summary of all your GSTR-3B data from the Government portal

GSTR-1 and GSTR-3B Comparison

GSTR-1 and GSTR-3B Comparison Image This is a comparison of the first two sheets. Here the monthwise GSTR-1 and GSTR-3B data are compared and differences are show month-wise and year-wise.

GSTR-1 Invoice Summary

GSTR-1 Invoice Summary This sheet gives month-wise Invoice summary at Customer level (GSTIN or Name).

GSTR-2A Invoice and Credit Note Summary

GSTR-2A Invoice Summary Image GSTR-2A summary sheet gives month wise summary at vendor level for the whole year downloaded from the Government portal ( and also your own books if you run GSTZen GSTR-2A reconciliation). To know about GSTR2A reconciliation on GSTZen, click here GSTR-2A Reconciliation with GSTZen

GSTR-2A and GSTR-3B Comparison

GSTR-2A and GSTR-3B Comparison The GSTR-2A and GSTR-3B comparison sheet is a comparison of GSTR-2A and GSTR-3B downloaded from the Government portal.

Auto populated GSTR-9 Annual Returns

GSTR-9 Annual Return Sheet Image

To know more about GSTR-9 Annual Returns. Please read the article FORM GSTR-9

What is the cost of generating the report?

GSTZen does not charge any amount for producing/viewing the XLSX report. GSTZen charges you for data transfer to and from the Government Portal. The cost per data transfer is 1.25 and the total cost depends on the number of data transfers. The following examples show costs for a Tax Payer with less than 200 invoices a month. For additional invoices add 1 Paisa per Invoice.

Report with summary data alone - Minimum Cost

Minimum API Calls

The data transfer cost per month is = 1.25 * 4 = 5 (approx)

For 9-month period Jul 2017 to Mar 2018, the number of calls is 9 * 4 = 36 Calls, costing 36 * 1.25 = 45. Total cost including OTP request from Government Portal = 50 (approx)

Report with detailed information from all sections of the returns - Maximum Cost

Maximum API Calls

The data transfer cost per month is = 1.25 * 10 = 12.5 (approx)

For 9-month period Jul 2017 to Mar 2018, the number of calls is 9 * 10 = 90 Calls, costing 90 * 1.25 = 112.5. Total cost including OTP request from Government Portal = 120 (approx)

Choosing only the sections that are applicable

The GSTR-1 Return has sections such as B2B Invoices, B2C Small Invoices, B2C Large Invoices, Export Invoices, Credit Notes to Registered Tax Payers, and Amendment sections. Usually, one a few sections in the return are used by Tax Payers. You can choose to only download those sections that are applicable.

After downloading the GSTR-1 Return Summary, GSTZen will show you which sections are applicable / not applicable. As an example, see the picture shown below.

Not present API Calls

PAN level YTD Consolidated Report

To know how to generate PAN level YTD consolidated report. Please read the article - Steps to generate PAN level YTD Consolidated Report

To know How to make payment to your wallet, please click here

If you are a Tax Consultant, you can upload Invoices for multiple clients (GSTINs) in bulk using GSTZen. Signup now.