How to compare GST Liability Declared and ITC Claimed

A. FAQs on Comparison of Liability Declared and ITC Claimed General

Q. 1. From where can I compare liability declared in Form GSTR-3B and Form GSTR-1 with ITC claimed in Form GSTR-3B and as accrued in Form GSTR-2A?

Ans. Navigate to Services > Returns > Returns Dashboard > Select Financial Year & Return Filing Period > Comparison of liability declared and ITC claimed tile. In the “Comparison of liability declared and ITC claimed” tile, click the VIEW button. The “Credit and Liability Statement” page is displayed that provides a table containing comparative details of liability declared in Form GSTR-3B & Form GSTR-1 and ITC claimed in Form GSTR-3B and as accrued in Form GSTR-2A.

Q. 2. What is the purpose of “Comparison of liability declared and ITC claimed” tile in Returns Dashboard?

Ans. “Comparison of liability declared and ITC claimed” tile in Returns Dashboard is provided to the taxpayer to:

• View month- wise Tax liability declared in Form GSTR-3B and Form GSTR-1 as filed by you
• ITC claimed in Form GSTR-3B and ITC as accrued as per Form GSTR-2A

Q. 3. What type of comparison reports are available in “Comparison of liability declared and ITC claimed” tile?

Ans. Listed below are the comparison reports available in “Comparison of liability declared and ITC claimed” tile:

1. Liability (other than zero rated (Export and SEZ Supplies) and reverse charge supply)

2. Liability due to receipt of reverse charge supplies

3. Liability (Export and supplies to SEZ)

4. ITC Credit Claimed and Due

Q. 4. How can I download my “Credit and Liability Statement”?

Ans. To download your “Credit and Liability Statement”, click the DOWNLOAD button provided on the right-below corner of the Credit and Liability Statement page. The report will get downloaded in Excel format.

Q. 5. How frequently is the “Credit and Liability Statement” report generated?

Ans. The “Credit and Liability Statement” report is generated on near real time basis based on Form GSTR-1 and Form GSTR-3B filed by you and Form GSTR-1 filed by your supplier. The report generation time is also displayed on the top white band of the Credit and Liability Statement page.

Liability (other than zero rated (Export and SEZ Supplies) and reverse charge supply)

Q.6. From where can I view the “Liability (other than zero rated (Export and SEZ Supplies) and reverse charge supply)” report?

Ans. 

1. Navigate to Services > Returns > Returns Dashboard > Select Financial Year & Return Filing Period > Comparison of liability declared and ITC claimed tile.

2. In the “Comparison of liability declared and ITC claimed” tile, click the VIEW button.

3. The “Credit and Liability Statement” page is displayed. Click the LIABILITY OTHER THAN EXPORT/REVERSE CHARGE button on this page.

4. The Liability other than Export/Reverse Charge page is displayed, containing the report in a tabulated form.

Q. 7. What is the purpose of “Liability (other than zero rated (Export and SEZ Supplies) and reverse charge supply)” report?

Ans. This reports displays the following:

• Liability as declared in table 3.1 (a) of Form GSTR-3B during the month
• Liability as declared in table 4A, 5, 6C, 7, 9A, 9B, 9C, 10, 11 of Form GSTR-1 (other than reverse charge supply) during the month
• Shortfall/excess for the tax period and cumulative shortfall/excess for the financial year

This comparative table will help the taxpayer to have the overview of liabilities (other than zero rated & reverse charge) declared in Form GSTR-3B and Form GSTR-1 and to see that liability is correctly declared and liquidated. Corrective actions on liability declared on these forms/ return can be taken by taxpayer in case any discrepancy is noticed. This may also be used as a reference to declare liability in Form GSTR-3B, once Form GSTR-1 is filed for such tax period.

Q. 8. How can I download my “Liability (other than zero rated (Export and SEZ Supplies) and reverse charge supply)” report?

Ans. To download your “Liability (other than zero rated (Export and SEZ Supplies) and reverse charge supply)” report, click the DOWNLOAD button provided on the right-below corner of the Liability other than Export/Reverse Charge page. The report will get downloaded in Excel format.

Q. 9. How frequently is the “Liability (other than zero rated (Export and SEZ Supplies) and reverse charge supply)”report generated?

Ans. The “Liability (other than zero rated (Export and SEZ Supplies) and reverse charge supply)” report is generated on near real time basis based on Form GSTR-1 and Form GSTR-3B filed by you and Form GSTR-1 filed by your supplier. The report generation time is also displayed on the top white band of the Liability other than Export/Reverse Charge page.

Q. 10. Which tables of Form GSTR-1 and Form GSTR-3B are included for comparison in “Liability other than Export/Reverse Charge”?

Ans. Following tables of Form GSTR-1 are included for comparison in “Liability other than Export/Reverse Charge”:

• Table 3.1(a) of Form GSTR-3B is taken for this report.
• Table 4A, 5, 6C, 7, 9A, 9B , 9C , 10 & 11 of Form GSTR-1 are included for comparison in “Liability other than Export/Reverse Charge” in the return period in which it is reported.

Q. 11. Data from which tables of Form GSTR-1 are excluded for comparison in “Liability other than Export/Reverse Charge”?

Ans. Table 9A, 9B and 9C where the documents are for reverse charge, SEZ supplies and exports of Form GSTR-1 are excluded for comparison in “Liability other than Export/Reverse Charge”.

Liability due to receipt of reverse charge supplies

Q. 12. From where can I view the “Liability due to receipt of reverse charge supplies” report?

Ans. 

1. Navigate to Services > Returns > Returns Dashboard > Select Financial Year & Return Filing Period > Comparison of liability declared and ITC claimed tile.

2. In the “Comparison of liability declared and ITC claimed” tile, click the VIEW button.

3. The “Credit and Liability Statement” page is displayed. Click the LIABILITY DUE TO REVERSE CHARGE button on this page.

4. The LIABILITY DUE TO REVERSE CHARGE page is displayed, containing the report in a tabulated form.

Q. 13. What is the purpose of “Liability due to receipt of reverse charge supplies” report?

Ans. This reports displays the following:

• Reverse charge liability declared in table 3.1 (d) of Form GSTR-3B during the month
• Amount auto-populated in Form GSTR-2A as per Part-A
• Shortfall/Excess in liability as per Form GSTR-3B-Form GSTR 2A

This report may be used as a reference to declare or compare liability due to reverse charge on inward supplies in Form GSTR-3B with auto-drafted details as appearing in Form GSTR-2A, reported by corresponding registered suppliers in their Form GSTR-1.

Q. 14. How can I download my “Liability due to receipt of reverse charge supplies” report?

Ans. To download your “Liability due to receipt of reverse charge supplies” report, click the DOWNLOAD button provided on the right-below corner of the Liability due to Reverse Charge page. The report will get downloaded in Excel format.

Q. 15. How frequently is the “Liability due to receipt of reverse charge supplies” report generated?

Ans. The “Liability due to receipt of reverse charge supplies” report is generated on near real time basis based on Form GSTR-1 and Form GSTR-3B filed by you and Form GSTR-1 filed by your supplier. The report generation time is also displayed on the top white band of the Liability due to Reverse Charge page.

Q. 16. Data from which tables of Form GSTR-3B and Form GSTR-2A are included for comparison in “Liability due to Reverse Charge”?

Ans. 

• Table 3.1(d) of form GSTR-3B has been taken for this report.
• Table 4 and table 5 of Form GSTR-2A are included for comparison in “Liability due to Reverse Charge” for each tax period in which they are auto-drafted.

Liability (Export and supplies to SEZ)

Q. 17. From where can I view the “Liability (Export and supplies to SEZ)” report?

Ans. 1. Navigate to Services > Returns > Returns Dashboard > Select Financial Year & Return Filing Period > Comparison of liability declared and ITC claimed tile.

2. In the “Comparison of liability declared and ITC claimed” tile, click the VIEW button.

3. The “Credit and Liability Statement” page is displayed. Click the LIABILITY DUE TO EXPORT AND SEZ SUPPLIES button on this page.

4. The LIABILITY DUE TO EXPORT AND SEZ SUPPLIES page is displayed, containing the report in a tabulated form.

Q. 18. What is the purpose of “Liability (Export and supplies to SEZ)” report?

Ans.  This reports displays the following:

• Liability as declared in table 3.1 (b) of Form GSTR-3B during the month
• Liability as declared in table 6A, 6B, 9A, 9B, 9C of Form GSTR-1 (Zero rated supplies) during the month
• Shortfall/excess for the tax period and cumulative shortfall/excess for the financial year

This comparative table will help the taxpayer to have the overview of liabilities pertaining to zero rated supplies declared in Form GSTR-3B and Form GSTR-1 and to see that liability is correctly declared and liquidated. Corrective actions on liability declared on these forms/ return can be taken by taxpayer in case any discrepancy is noticed. This may also be used as a reference to declare liability in Form GSTR-3B, once Form GSTR-1 is filed for such tax period.

Q. 19. How can I download my “Liability (Export and supplies to SEZ)” report?

Ans. To download your “Liability (Export and supplies to SEZ)” report, click the DOWNLOAD button provided on the right-below corner of the Liability due to Export and SEZ Supplies page. The report will get downloaded in Excel format.

Q. 20. How frequently is the “Liability (Export and supplies to SEZ)” report generated?

Ans. The “Liability (Export and supplies to SEZ)” report is generated on near real time basis based on Form GSTR-1 and Form GSTR-3B filed by you and Form GSTR-1 filed by your supplier. The report generation time is also displayed on the top white band of the Liability due to Export and SEZ Supplies page.

Q. 21. Data from which tables of Form GSTR-1 and Form GSTR-3B are included for comparison in “Liability due to Export and SEZ Supplies”?

Ans. 

• Table 3.1(b) of Form GSTR-3B has been taken for this report.
• Table 6A, 6B, 9A, 9B and 9C for Exports and SEZ supplies of Form GSTR-1 are included for comparison in “Liability due to Export and SEZ Supplies” in the return period in which are reported.

ITC Credit Claimed and Due

Q. 22. From where can I view the “ITC Credit Claimed and Due” report?

Ans. 

1. Navigate to Services > Returns > Returns Dashboard > Select Financial Year & Return Filing Period > Comparison of liability declared and ITC claimed tile.

2. In the “Comparison of liability declared and ITC claimed” tile, click the VIEW button.

3. The “Credit and Liability Statement” page is displayed. Click the ITC CREDIT CLAIMED AND DUE button on this page.

4. The ITC CREDIT CLAIMED AND DUE page is displayed, containing the report in a tabulated form.

Q. 23. What is the purpose of “ITC Credit Claimed and Due” report?

Ans.  This reports displays the following:

• ITC claimed in table 4A(3)+4A(4)+4A(5)+4D(1)+4D(2)-4B(1)-4B(2) of Form GSTR-3B during the month
• ITC auto-populated in Part-A (as per GSTR-1) and Part-B (as per GSTR-6) of Form GSTR-2A
• Shortfall/excess for the tax period and cumulative shortfall/excess for the financial year

This may be used as a reference to declare or compare ITC as claimed in Form GSTR-3B with auto-drafted details as appearing in Form GSTR-2A, reported by corresponding registered supplier in their Form GSTR 1 or by ISD distributors in their Form GSTR 6. Corrective actions on credit claimed on these forms/ return can be taken by taxpayer in case any discrepancy is noticed.

Q. 24. How can I download my “ITC Credit Claimed and Due” report?

Ans.  To download your “ITC Credit Claimed and Due” report, click the DOWNLOAD button provided on the right-below corner of the ITC Credit Claimed and Due page. The report will get downloaded in Excel format.

Q. 25. How frequently is the “ITC Credit Claimed and Due” report generated?

Ans. The “ITC Credit Claimed and Due” report is generated on near real time basis based on Form GSTR-1 and Form GSTR-3B filed by you and Form GSTR-1 filed by your supplier. The report generation time is also displayed on the top white band of the ITC Credit Claimed and Due page.

Q. 26. Data from which tables of Form GSTR-2A and Form GSTR-3B are included for comparison in “ITC Credit Claimed and Due”?

Ans. 

• Details reported in Table 4A(3), 4A(4), 4A(5), 4D(1) 4D(2) are added and values reported in tables 4B(1) and 4B(2) is deducted from this.
• Part A and part B of form GSTR-2A of Form GSTR-2A are included for comparison in “ITC Credit Claimed and Due”.

B. Manual on Comparison of Liability Declared and ITC Claimed

How can I compare liability declared in Form GSTR-3B and Form GSTR-1 with ITC claimed in Form GSTR-3B and as accrued in Form GSTR-2A?

To compare liability declared in Form GSTR-3B and Form GSTR-1 and ITC claimed in Form GSTR-3B and as accrued in Form GSTR-2A, GST Portal provides the following comparison Reports:

• Liability (other than zero rated (Export and SEZ Supplies) and reverse charge supply
• Liability due to receipt of reverse charge supplies
• Liability (Export and supplies to SEZ)
• ITC Credit Claimed and Due

To access the Comparison Reports, perform following steps:

1. Access the www.gst.gov.in URL. The GST Home page is displayed.

2. Login to the GST Portal with valid credentials.

3. Click the Services > Returns > Returns Dashboard command.

Alternatively, you can also click the Returns Dashboard link on the Dashboard.

4. The File Returns page is displayed. Select the Financial Year & Return Filing Period from the drop-down list.

5. Click the SEARCH button.

6. The File Returns page is displayed. In the “Comparison of liability declared and ITC claimed” tile, click the VIEW button.

7. The Credit and Liability Statement page is displayed, with the following information:

• The White band on the top displays your GSTIN, Legal/Trade Name, Financial Year Period and the Date & Time when the Report was last updated.
• Below the while band, buttons are provided that you can click to access each of the following Comparison Reports: Liability (other than zero rated (Export and SEZ Supplies) and reverse charge supply), Liability due to receipt of reverse charge supplies, Liability due to Export and supplies to SEZ and ITC Credit Claimed and Due
• Below the buttons, Credit and Liability Statement Table is provided that shows the tax liability as declared in Form GSTR-3B and Form GSTR-1, tax period wise, based on returns filed by you and the ITC as claimed in Form GSTR-3B filed by you and as accrued to you in Form GSTR-2A, based on returns filed by your supplier.
• Click the DOWNLOAD button to the download the Credit and Liability Statement in Excel format.
• To go to the previous page, click BACK.

8.1. Liability other than Export/Reverse Charge

8.2. Liability due to Reverse Charge

8.3. Liability due to Export and SEZ Supplies

8.4. ITC Credit Claimed and Due

8.1. Liability other than Export/Reverse Charge

8.1.1. Click the LIABILITY OTHER THAN EXPORT/REVERSE CHARGE button.

8.1.2. The Liability other than Export/Reverse Charge page is displayed, containing the following details:

• Liability as declared in table 3.1 (a) of Form GSTR-3B during the month
• Liability as declared in table 4a, 5, 6C, 7, 9A, 9B, 9C, 10, 11 of Form GSTR-1 (other than reverse charge supply) during the month
• Shortfall/excess for the tax period and cumulative shortfall/excess for the financial year

Note:

• The comparison is generated tax-period wise for the selected financial year up to the current date. The report of previous tax periods of the financial year is also shown in the report.
• This comparative table will help the taxpayer to have the overview of liabilities (other than zero rated & reverse charge) declared in Form GSTR-3B and Form GSTR-1 and to see that liability is correctly declared and liquidated. Corrective actions on liability declared on these forms/ return can be taken by taxpayer in case any discrepancy is noticed. This may also be used as a reference to declare liability in Form GSTR-3B, once Form GSTR-1 is filed for such tax period.

8.1.2. Scroll to the right to view the complete report.

8.1.3. Click DOWNLOAD button to the download the details in Excel format. To go to the previous page, click BACK.

8.2. Liability due to Reverse Charge

8.2.1. Click the LIABILITY DUE TO REVERSE CHARGE button.

8.2.2. The Liability due to Reverse Charge page is displayed, containing the following details:

• Reverse charge liability declared in table 3.1 (d) of Form GSTR-3B during the month, as filled by you.
• Auto-populated amount, as available in Part-A of Form GSTR-2A (as uploaded by supplier)
• Shortfall/Excess in liability as per Form GSTR-3B-Form GSTR 2A

Note: This report may be used as a reference to declare or compare liability due to reverse charge on inward supplies in Form GSTR-3B with auto-drafted details as appearing in Form GSTR-2A, reported by corresponding registered suppliers in their Form GSTR-1.

8.2.2. Scroll to the right to view the complete report.

8.2.3. Click DOWNLOAD button to the download the details in Excel format. To go to the previous page, click BACK.

8.3. Liability due to Export and SEZ Supplies

8.3.1. Click the LIABILITY DUE TO EXPORT AND SEZ SUPPLIES button.

8.3.2. The Liability due to Export and SEZ Supplies page is displayed, containing the following details:

• Liability as declared in table 3.1 (b) of Form GSTR-3B during the month
• Liability as declared in table 6A, 6B, 9A, 9B, 9C of Form GSTR-1 (Zero rated supplies) during the month
• Shortfall/excess for the tax period and cumulative shortfall/excess for the financial year

Note: This comparative table will help the taxpayer to have the overview of liabilities pertaining to zero rated supplies declared in Form GSTR-3B and Form GSTR-1 and to see that liability is correctly declared and liquidated. Corrective actions on liability declared on these forms/ return can be taken by taxpayer in case any discrepancy is noticed. This may also be used as a reference to declare liability in Form GSTR-3B, once Form GSTR-1 is filed for such tax period.

8.3.2. Scroll to the right to view the complete report.

8.3.3. Click DOWNLOAD button to the download the details in Excel format. To go to the previous page, click BACK.

8.4. ITC Credit Claimed and Due

8.4.1. Click the ITC CREDIT CLAIMED AND DUE button.

8.4.2. The ITC Credit Claimed and Due page is displayed, containing the following details:

• ITC claimed in table 4A(3)+4A(4)+4A(5)+4D(1)+4D(2)-4B(1)-4B(2) of Form GSTR-3B during the month
• ITC auto-populated in Part-A (as per GSTR-1) and Part-B (as per GSTR-6) of Form GSTR-2A
• Shortfall/excess for the tax period and cumulative shortfall/excess for the financial year

Note: This may be used as a reference to declare or compare ITC as claimed in Form GSTR-3B with auto-drafted details as appearing in Form GSTR-2A, reported by corresponding registered supplier in their Form GSTR 1 or by ISD distributors in their Form GSTR 6. Corrective actions on credit claimed on these forms/ return can be taken by taxpayer in case any discrepancy is noticed.

8.4.2. Scroll to the right to view the complete report.

8.4.3. Click DOWNLOAD button to the download the details in Excel format. To go to the previous page, click BACK.