Using Matching Offline Tool to compare ITC auto drafted in Form GSTR-2B with Purchase Register
1. 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.
2. To use the Matching Offline Tool, taxpayer need to :
3. Steps to use the utility:
a. Download the utility from GST common portal by navigating to Downloads>Offline Tools> Matching Offline Tool
b. Open the tool. Following boxes are displayed on Offline tool dashboard page:
c. Import GSTR-2B JSON file, downloaded from GST portal into the tool, by tab ‘Open downloaded JSON file’and use it to view the same.
d. Import the purchase register data, maintained in the template provided with offline tool, using Excel or CSV format, from Import Purchase Register (PR) tile.
e. Click on ‘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.
f. Post matching, user will be navigated to the ‘Matching Result’page and matching result will be summarized as Exact match, Partial match, Probable match or Unmatched.
g. Once matching is complete, taxpayer can:
4. Important points: