Goods and Services Tax

1,05,155 crore of gross GST revenue collected in the month of October 2020
GST
Dated:- 2-11-2020

The gross GST revenue collected in the month of October, 2020 is ₹ 1,05,155 crore of which CGST is ₹ 19,193 crore, SGST is ₹ 25,411 crore, IGST is ₹ 52,540 crore (including ₹ 23375 crore collected on import of goods) and Cess is ₹ 8,011crore (including ₹ 932 crore collected on import of goods). The total number of GSTR-3B Returns filed for the month of October upto 31st October, 2020 is 80 lakh.
The government has settled ₹ 25,091 crore to CGST and ₹ 19,427 crore to SGST from IGST as regular settlement. The total revenue earned by Central Government and the State Governments af

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ows the state-wise figures of GST collected in each State during the month of October, 2020 as compared to October, 2019 and for the full year.
Table: State-wise GST collection for April 2020
State
Oct-19
Oct-20
Growth
Jammu and Kashmir
313
377
21%
Himachal Pradesh
669
691
3%
Punjab
1,189
1,376
16%
Chandigarh
157
152
-3%
Uttarakhand
1,153
1,272
10%
Haryana
4,578
5,433
19%
Delhi
3,484
3,211
-8%
Rajasthan
2,425
2,966
22%
Uttar Pradesh
5,103
5,471
7%
Bihar
940
1,010
7%
Sikkim
186
177
-5%
Arunachal Pradesh
41
98
138%
Nagaland
25
30
20%
Manipur
43
43
0%
Mizoram
18
32
72%
Tripura
54
57
5%
Meghalaya
113
117
4%
Assam
888
1,017
14%
West Bengal
3,263
3,738
15%
Jharkhand

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DGGI Gurugram arrests man for forging input tax credit of around 392 crore
GST
Dated:- 30-10-2020

The Directorate General of GST Intelligence (DGGI) Gurugram Zonal Unit (GZU), Haryana has arrested one Kabir Kumar, resident of New Delhi on charges of creating and operating fictitious firms on forged documents and passing fake input tax credit by way of issuance of invoices without any actual receipt or supply of goods or services.
It is apparent from the investigation conducted till date, that Kabir Kumar created multiple proprietary companies merely on paper based in Gurgaon, New Delhi, Faridabad, Solan, Noida, Jhajjhar, Sirsa etc. During the investigation of his premises, it was revealed that Kabir had also attempted to flee

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CGST officials bust racket for generating fraudulent input tax credit through fake billing of around 1,278 crore
GST
Dated:- 30-10-2020

Based upon specific intelligence, the officers of the Anti Evasion branch of Central Goods and Service Tax (CGST),Commissionerate, Delhi (East) have busted a major racket for generation of huge inadmissible input tax credit (ITC) through fake billing of ₹ 1,278 crore (approx). The well established syndicate was being operated by floating seven different fake firms with the intent of passing of inadmissible credit to the tune of ₹ 137 crores (approx). Searches were conducted over more than nine places spread over different locations in the state of Delhi and Haryana to identify the

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to record the statement, wherein he admitted his guilt and was arrested subsequently.
The primary beneficiary firm of this bogus billing network, was M/s Maya Impex, which has been registered in the name of Shri Ashish Aggarwal's 66 years old mother through which fake ITC of ₹ 77 crore has been passed on. Shri Ashish Aggarwal knowingly committed offences under Section 132(1)(b) and 132(1)(c) of the CGST Act, 2017 which are cognizable and non-bailable offences as per the provisions of Section 132(5) and punishable under clause (i) of the sub section (1) of Section 132 of the Act ibid. The fake billing operation was primarily engaged in generating and passing of fake ITC primarily to the milk products industry. Bogus invoices were rai

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Govt support in GST cut to aid entire PV industry: Tata Motors
GST
Dated:- 26-10-2020

New Delhi, Oct 26 (PTI) Any kind of support from the government in terms of GST reduction would help the passenger vehicle segment immensely as it would negate some of the price increase in vehicle prices due to the shift to stricter BS-VI emission norms, according to a top Tata Motors executive.
In an interview with PTI, Tata Motors President, Passenger Vehicles Business Unit, Shailesh Chandra said the reduction in vehicle prices would even help end customers who have been facing various pressures owing to the current state of the economy.
"Due to this transition from BS IV to BS VI, there has been a significant escalation in cost. In

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₹ 30,000 crore for the same.
Chandra said there has been a significant escalation in cost due to the transition from BS IV to BS VI emission regime.
It (reduced GST) will help consumers who are going through low buying sentiments because of uncertain and precarious outlook for the economy and their source of income. So definitely it will be helpful to boost the volumes for the passenger vehicle industry," he said. Currently, automobiles attract GST of 28 per cent with additional cess ranging from 1 per cent to 22 per cent.
When asked about the electric vehicle segment, Chandra said the government has done its part and it was now up to the ecosystem players to participate in the process.
As far as the government is concerned,

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per cent segment would bring more visibility to the electric segment in the country, he added.
Demand can be triggered through personal segment. Keeping that in mind if FAME incentives are also provided to personal segment electric cars which meet the criteria of price, localisation, range it will just accelerate the process of electrification in the country, Chandra noted.
Tata Motors currently sells Nexon EV and two trims of Tigor with different range outputs. During the July-September quarter, the company has sold over 900 electric vehicle units. Since January, over 1,500 units of the Nexon EV have been sold.
We believe in the future of electric mobility. We already have two versions of Tigor, we have Nexon EV, and we have announced

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Extension of due dates for Annual Return and Reconciliation Statement for 2018-19
GST
Dated:- 26-10-2020

The Government has been receiving a number of representations regarding need to extend due date for filing Annual Return (FORM GSTR-9) and Reconciliation Statement (FORM GSTR-9C) for 2018-19 on the grounds that on account of the COVID-19 pandemic related lockdown and restrictions, normal operation of businesses have still not been possible in several parts of the country. It has

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Central Government borrows and transfers 6,000 crore as first tranche to 16 States on account of GST compensation under Special Borrowing Window
GST
Dated:- 23-10-2020

The Government of India has evolved a special borrowing window to addressthe shortfall in the GST collection during the year 2020 – 2021. 21 States and 2 Union Territories opted for this special window involving back-to-back borrowing coordinated by the Ministry of Finance.
Out of these, five States did not have any

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Man arrested in Pune for GST fraud
GST
Dated:- 23-10-2020

Pune, Oct 22 (PTI) – The Pune unit of the Directorate General of GST Intelligence has arrested a person in a bogus Input Tax Credit (ITC) claim case for defrauding the government to the tune of ₹ 52.19 crore through various firms, officials said on Thursday.
The man, who is controller and operator of various bogus firms, allegedly availed, utilised and passed on fictitious Input Tax Credit (ITC) by issuing invoices wi

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Special Window to States for meeting the GST Compensation Cess shortfall
GST
Dated:- 15-10-2020

Under Option-I States were to be provided a Special Window of Borrowing of ₹1.1 lakh cr, and over and above that, an authorisation for additional Open Market Borrowings of 0.5% of their GSDP. The authorisation for increased OMBs of 0.5% of GSDP has been issued by Ministry of Finance on 13th October and are in relaxation of the reform conditions that were stipulated for eligibility. Additionally, under Option-I, the States are also eligible to carry forward their unutilised borrowing space to the next Financial Year.
Under the Special Window, the estimated shortfall of ₹1.1 lakh cr (assuming all States join) will be borr

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Tamil Nadu goes for Option-1, gets permission to borrow an additional amount of 9,627 crore
GST
Dated:- 14-10-2020

Tamil Nadu goes for Option-1, gets permission to borrow an additional amount of ₹ 9,627 crore
21 States now allowed to mobilize ₹ 78,452 crore in addition to ₹ 1.1 lakh crore to meet the shortfall arising out of GST implementation
The Department of Expenditure, Ministry of Finance, has today granted permission to Tamil Nadu to raise an additional amount of ₹ 9,627 crore through open market borrowings. The permission was issued after the State formally communicated its acceptance for Option-1 to meet the shortfall arising out of GST implementation. 21 States and 2 Union Territories, Delhi

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to those States who have opted for Option-1 out of the two options suggested by the Ministry of Finance. Under the terms of Option-1, besides getting the facility of a special window for borrowings to meet the shortfall arising out of GST implementation, States are also entitled to get unconditional permission to borrow the final instalment of 0.50% of GSDP out of the 2% additional borrowings permitted by the Government of India, under Atmanirbhar Abhiyaan on 17th May, 2020. This is over and above the Special Window of ₹ 1.1 lakh crore.
Twenty States who were granted the permission yesterday were – Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Goa, Gujarat, Haryana, Himachal Pradesh, Karnataka, Madhya Pradesh, Maharashtra, Manipu

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Twenty States allowed to mobilize 68,825 crore
GST
Dated:- 13-10-2020

The Department of Expenditure, Ministry of Finance, has today granted permission to 20 States to raise an additional amount of ₹ 68,825 crore through open market borrowings.
Additional borrowing permission has been granted @ 0.50 % of the Gross State Domestic Product (GSDP) to those States who have opted for Option- 1 out of the two options suggested by the Ministry of Finance to meet the shortfall arising out of GST implementation.
In the meeting of GST Council held on 27th August, 2020, these two options were put forward and were subsequently communicated to the States on 29th August, 2020. Twenty States have given their preferences for Option-1. T

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of India in view of the COVID pandemic, waiving the reforms condition.
The Department of Expenditure, on 17th May 2020, had provided additional borrowing limit of upto 2% of GSDP to the States. The final instalment of 0.5% out of this 2% limit was linked to carrying out at least three out of four reforms stipulated by the Government of India. However, in case of States who have exercised Option-1, to meet the shortfall arising out of GST implementation, the condition of carrying out the reforms to avail the final instalment of 0.5% of GSDP has been waived. Thus, the 20 States, who have exercised Option-1, have become eligible to raise an amount of ₹ 68,825 crore through open market borrowings. Action on the special borrowing window

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42nd GST Council meeting as on 13-10-2020 (Continuation of 05.10.2020 meeting)
GST
Dated:- 13-10-2020

The GST Council failed to reach a consensus over the issue of how states will be co

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Blocking of E-Way Bill (EWB) generation facility for taxpayers with AATO over 5 Cr., after 15th October, 2020
GST
Dated:- 13-10-2020

1. In terms of Rule 138 E (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is liable to be restricted, in case the person fails to file their GSTR-3B returns, for a consecutive period of two months or more.
2. As you might be aware that the GST Council in its last meeting has decided that this provision will be made applica

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DGGI Gurugram Zonal Unit arrest one person on charges of creating and operating fictitious firms on forged documents and passing fake input tax credit of 190 crore
GST
Dated:- 9-10-2020

The Directorate General of GST Intelligence (DGGI) Gurugram Zonal Unit (GZU), Haryana has arrested one Md. Shamshad Saifi resident of New Delhi on charges of creating and operating fictitious firms on forged documents and passing fake input tax credit by way of issuance of invoices without any actual receipt or supply of goods or services.
It is apparent from the investigation conducted till date, that Md. Saifi created two companies by the name of M/s Techno Electrical and M/s Lata Sales based at New Delhi on basis of bogus and forged documen

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Annual Return (GSTR-9) and Reconciliation Statement (GSTR 9C) for FY 2018-19
GST
Dated:- 9-10-2020

Vide notification No. 69/2020 – Central Tax, dated 30.09.2020, the due date for furnishing of the Annual Return for the FY 2018-19 has been extended till 31.10.2020.
Certain representations have been received stating that the auto populated GSTR 9 for the year 2018-19 (Tables 4, 5, 6 and 7) also includes the data for FY 2017-18. However, this information for FY 2017-18 has already been furnished by the taxpayers in the annual return (GSTR 9) filed for FY 2017-18 and there is no mechanism to show the split of two years (2017-18 & 2018-19) in FORM GSTR-9 for 2018-19.
In this regard, it is clarified that the taxpayers are required

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DGGI busts exporter companies for defrauding exchequer through fraudulent claims of ITC and cash refund of around 61 crore
GST
Dated:- 9-10-2020

An intelligence was developed by the officers of DGGI that few exporter companies were engaged in fraudulent availment of Input Tax Credit (ITC) on the invoices of non-existing and fictitious firms or such firms which apparently do not have any purchases themselves. The ITC so availed was utilized to pay IGST on the export goods, which was thereafter claimed as cash refund. Thus, the government exchequer was put at double loss – on one hand ITC was obtained on goods where no tax was paid and on the other hand IGST paid from such fraudulently availed ITC was obtained as cash refund. Th

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Recommendations of the 42nd GST Council Meeting
GST
Dated:- 6-10-2020

The 42nd GST Council met under the Chairmanship of Union Finance & Corporate Affairs Minister Smt Nirmala Sitharaman through video conferencing here yesterday. The meeting was also attended by Union Minister of State for Finance & Corporate Affairs Shri Anurag Thakur besides Finance Ministers of States & UTs and senior officers of the Ministry of Finance& States/ UTs.
The GST Council has made the following recommendations:
1. Levy of Compensation Cess to be extended beyond the transition period of five years i.e. beyond June, 2022, for such period as may be required to meet the revenue gap. Further details to be worked out.
2. Centre is releasing comp

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in this regard significantly, such that the timely furnishing of details of outward supplies (GSTR-1) by a taxpayer and his suppliers would -(i) allow him to view the ITC available in his electronic credit ledger from all sources i.e. domestic supplies, imports and payments on reverse charge etc. prior to the due date for payment of tax, and (ii) enable the system to auto-populate return (GSTR-3B)through the data filed by the taxpayer and all his suppliers. In other words, the timely filing of GSTR-1 statement alone would be sufficient as the return in FORM GSTR-3B would get auto prepared on the common portal. To this end the Council recommended / decided the following:
a. Due date of furnishing quarterly GSTR-1 by quarterly taxpayers to

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e default return filing system.
4. As a further step towards reducing the compliance burden particularly on the small taxpayers having aggregate annual turnover < ₹ 5 cr., the Council's earlier recommendation of allowing filing of returns on a quarterly basis with monthly payments by such taxpayers to be implemented w.e.f. 01.01.2021. Such quarterly taxpayers would, for the first two months of the quarter, have an option to pay 35% of the net cash tax liability of the last quarter using an auto generated challan. 5. Revised Requirement of declaring HSN for goods and SAC for services in invoices and in FORM GSTR-1 w.e.f. 01.04.2021 as under: a. HSN/SAC at 6 digits for supplies of both goods and services for taxpayers with aggre

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GST taxpayers get relief in implementation of e-invoice
GST
Dated:- 3-10-2020

The Government had in December 2019 prescribed that the GST Taxpayers having aggregate annual turnover more than ₹ 100 crore in any preceding Financial Year will be required to issue e-invoice for all the Business to Business (B2B) supplies, in the manner prescribed under rule 48(4) of the CGST Rules, 2017 w.e.f. 1st April 2020. Further, it was also mandated under rule 48 (5) of the CGST Rules, 2017 that a B2B invoice or an export invoice issued by such a taxpayer, in any other manner, shall not be treated as an invoice.
In March 2020, the date of implementation of e-invoice was extended to 1st October 2020. Keeping in view the hardships faced

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such non-adherence to provisions, shall stand waived if the Invoice Reference Number (IRN) for such invoices is obtained from the Invoice Reference Portal (IRP) within 30 days of date of invoice.
The same is illustrated with an example: In case a registered person has issued an invoice dated 3rd October, 2020 without obtaining IRN but reports the details of such invoice to IRP and obtains the IRN of the invoice on or before 2nd November, 2020, then it shall be deemed that the provisions of rule 48 (5) of the CGST Rules, 2017 are complied with and the penalty imposable under section 122 of the CGST Act, 2017 shall also stand waived. Relevant notifications would follow.
It may be noted that no such relaxation would be available for the inv

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GST mop-up rises 4 pc to 95,480 cr in September
GST
Dated:- 1-10-2020

New Delhi, Oct 1 (PTI) – The country's GST collections grew 4 per cent to a high of ₹ 95,480 crore in September, indicating that economic recovery is in sight.
Goods and Services Tax (GST) mop-up in September 2019 stood at ₹ 91,916 crore.
The Finance Ministry in a statement said the gross GST revenue collected in September 2020 is ₹ 95,480 crore, out of which Central GST is ₹ 17,741 crore, State GST is ₹ 23,131 crore, Integrated GST is ₹ 47,484 crore (including ₹ 22,442 crore collected on import of goods) and cess is ₹ 7,124 crore (including ₹ 788 crore collected on import of goods).
In September 2

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n the collection is an encouraging sign for the economy. It is expected that the revenue collection should continue to improve as we approach the festive season".
Deloitte India Senior Director M S Mani said a modest increase of 4 per cent in the GST collections compared to the previous year indicates that the economic recovery process is underway, with some key large states also reporting increased collections.
"If the present trends of GST collections continue, we should be hopeful of significant increases in the coming months based on the unlockdown steps taken in various states and the festival season ahead," Mani added.
EY Tax Partner Abhishek Jain said with a significant part of the economy resuming operations and in

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GST Revenue collection for September, 2020
GST
Dated:- 1-10-2020

GST Revenue collection for September, 2020
₹ 95,480 crore gross GST revenue collected in September
The gross GST revenue collected in the month of September, 2020 is ₹ 95,480 crore of which CGST is ₹ 17,741 crore, SGST is ₹ 23,131 crore, IGST is ₹ 47,484 crore (including ₹ 22,442 crore collected on import of goods) and Cess is ₹7,124 crore (including ₹ 788 crore collected on import of goods).
The government has settled ₹ 21,260 crore to CGST and ₹ 16,997 crore to SGST from IGST as regular settlement. The total revenue earned by Central Government and the State Governments after regular settlement in t

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Jammu and Kashmir
282
368
30%
2
Himachal Pradesh
609
653
7%
3
Punjab
1133
1194
5%
4
Chandigarh
157
141
-10%
5
Uttarakhand
1017
1065
5%
6
Haryana
4110
4712
15%
7
Delhi
3386
3146
-7%
8
Rajasthan
2253
2647
17%
9
Uttar Pradesh
5073
5075
0%
10
Bihar
986
996
1%
11
Sikkim
209
106
-49%
12
Arunachal Pradesh
44
35
-20%
13
Nagaland
21
29
43%
14
Manipur
42
34
-19%
15
Mizoram
29
17
-42%
16
Tripura
52
50
-3%
17
Meghalaya
106
100
-6%
18
Assam
848
912
8%
19
West Bengal
3255
3393
4%
20
Jharkhand
1509
1656
10%
21
Odisha
2015
2384
18%
22
Chattisgarh
1490
1841
24%
23
Madhya Pradesh
2087
2176
4%
24
Gujarat
5741
6090
6%
25
Daman and Diu
89
1

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Borrowing of money to meet GST revenue shortfall
GST
Dated:- 21-9-2020

As per provision in Sections 7, 8 & 10 of the GST (Compensation to States) Act, 2017, the issue of pending GST compensation and future course of action to meet the GST compensation shortfall has been discussed in 41st GST Council meeting on 27.08.2020 in the light of the opinion given by Ld. Attorney General of India, wherein States were given two options to meet their GST compensation shortfall for current FY from market borrowing. This was stated by Shri Anurag Singh Thakur, Union Minister of State for Finance & Corporate Affairs in a written reply to a question in Rajya Sabha today.
However, some States/UTs have suggested Central Government to borrow money from market and compensate States to meet GST revenue shortfall. In this regard, it is submitted that Central Government continues to remain engaged with the States who have not given either of the options, the Minister stated.
Shri Thakur said

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luding National Capital Territory), suitable arrangements to ensure flow of resources under the Special Window to them would be made by the Government of India
* The interest on the borrowing under the Special Window will be paid from the Cess as and when it arises until the end of the transition period. After the transition period, principal and interest will also be paid from proceeds of the Cess, by extending the Cess beyond the transition period for such period as may be required. The State will not be required to service the debt or to repay it from any other source.
* States will also be given permission to borrow the final instalment of 0.5% (originally intended as a bonus for completing at least three of the four specified reforms) allowed in para 4 of the Department of Expenditure's OM F.No. 40(06)/PF-S/2017-18 dated 17-5-20 (hereinafter referred to as DOE OM) even without meeting the pre-conditions. This will enable borrowing of approximately ₹ 1 lakh crores in aggr

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sation Cess each year would be the interest payable; the second charge would be the principal repayment. The remaining arrears of compensation accrued during the transition period would be paid after the interest and principal are paid.
Option 2
* The entire shortfall of ₹ 235,000 crores (including the Covid-impact portion) may be borrowed by States through issue of market debt. The GOI will issue an OM committing to repayment of principal on such debt from Cess proceeds as per para IV below.
* Appropriate enhanced special borrowing permission will be given by the GOI under Article 293 based on the following methodology, in modification of scheme notified earlier under the DOE OM:
a. Each state's borrowing limits for the year will be based on the following calculation: Basic eligibility (3 % of GSDP) + Amount allowed for shortfall as per Item I above of Option 2+ up to 1% of GSDP (reform-linked as per paras 5 to 8 of DOE OM)
or
Basic eligibility (3% of GSDP) + 1% of GS

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FAQs and User Manual – Matching Offline Tool
GST
Dated:- 17-9-2020

=============
Document 1GIN
GOODS AND SERVICES TAX NETWORK
Matching Offline Tool
FAQs and User Manual – Matching Offline Tool
Goods and Services Tax Network
Designed and Developed by GSTN
Page 1 of 46
GIN
GOODS AND SERVICES TAX NETWORK
Matching Offline Tool
Table of Contents
(A) About Matching Offline Tool
(B) FAQS > Download and Install Matching Offline Tool
B.1. Download Matching Offline Tool…………….
B.2. Manage Profile
(C) FAQS > View Form GSTR-2B Files in Matching Tool …..
C.1. Download Form GSTR-2B JSON files from GST Portal.
C.2. Open JSON Files in the Matching Tool
(D) FAQs > Import Purchase Register in the Matching Tool ……
(E) FAQs > Match Results
(F) Download and Install Matching Offline Tool …….
F.1. Create Profile……….
(G) View Form GSTR-2B Files in Matching Tool……………
G.1. Download Form GSTR-2B JSON Files From GST Portal..
G.2. Open JSON Files in the Matching

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sults using features provided in the tool. The tool enables the
taxpayer to download the matching results in a csv format.
The key features of Matching Offline Tool is that the setails can be matched offline with no
connection to Internet.
Designed and Developed by GSTN
Page 3 of 46
GIN
GOODS AND SERVICES TAX NETWORK
Matching Offline Tool
(B) FAQS > Download and Install Matching
Offline Tool
B.1. Download Matching Offline Tool
1. From where can I download and use the Matching Offline Tool in my
system?
To download and open the Matching Tool in your system from the GST Portal, perform following
steps:
1. Access the GST Portal: www.gst.gov.in.
2. Go to Downloads > Offline Tools > Matching Offline Tool option and click on it.
3. Select Download.
4. Click Proceed.
5. Unzip the downloaded Zip file which contain Matching Offline Tool.exe.
6. Open the Matching Offline Tool.exe by double clicking on it.
7. Select the folder where you intend to install the Matching Offline Tool.
8. Click Next.

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Plain text (Extract) only
For full text:-Visit the Source

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can only be used on
desktop/laptops.
6. What does downloaded zip folder for Matching Offline Tool contains?
The Zip folder downloaded from the GST portal will consist of the following:
•
•
Installation file for the offline tool .exe format (Set up file)
'Read me' explaining in detail the prerequisites with respect to system requirements
and steps for installation of the offline tool
• Offline tool taxpayer manual
•
Change history text file
•
Purchase register template
B.2. Manage Profile
7. Does the Matching Offline Tool contain any Help for each page?
Once you open the tool, you will notice detailed instructions (Contextual to that page) to use the
tool, using HELP link on the top-right corner of the tool at each page.
8. Can I access Matching Offline tool without creating profile in Offline
tool?
No, you cannot access Matching Offline tool without creating a profile in it.
9. How can I add my profile in Matching Offline Tool?
To add your profile in Matc

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ete button
available on the Modify Profile page.
(C) FAQS > View Form GSTR-2B Files
Matching Tool
C.1. Download Form GSTR-2B JSON files from GST Portal
14. Do I need to login to GST Portal to download Form GSTR-2B JSON
file?
Yes, you must login in to the GST Portal to download GSTR-2B JSON file.
in
15. From where can I download the Form GSTR-2B JSON file?
You can download the Form GSTR-2B JSON file from Services → Returns → Returns Dashboard
→ Select the FY and Return period → GSTR-2B tile (Download) → Download JSON
Designed and Developed by GSTN
Page 6 of 46
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GOODS AND SERVICES TAX NETWORK
Matching Offline Tool
16. Where can I find the downloaded JSON files from the GST Portal?
The JSON files downloaded from the GST Portal gets saved in the Downloads folder on your
machine.
C.2. Open JSON Files in the Matching Tool
17. Do I need to open the Matching Offline Tool to open the JSON files
downloaded from the GST Portal?
Yes, you need to click the Matc

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rchase Register section.
21. Can I maintain my Purchase Register in a format other than provided
on GST portal?
Purchase register maintained in a format other than the template provided as part of Matching
offline tool will not get imported into the tool.
22. What will happen once the Purchase Register is imported in the Offline
Tool?
Once the Purchase Register is imported in the Offline Tool, you can:
View the details as imported from the Purchase Register
Remove all the entries imported from the Purchase Register
Compare/Match the entries of imported Purchase Register with the entries of Form
GSTR-2B
(E) FAQS > Match Results
23. What are different categories of matching results?
There are six categories of matching results available in the tool, as explained in table below:
Categories of matching results
Exact match (All 7 parameters
match)
Matching Parameters
1.
GSTIN
2.
Document type
3.
Document number
4.
Document date
5.
Total taxable value
6. Total tax amount
7. Tax amount head

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nt type
Document number
Document date
BUT there is a mismatch on one or more of following
parameters, beyond the tolerance limit set:
Total taxable value
Total tax amount
Tax amount head wise
Integrated tax
.
•
Central tax
•
•
CESS
State/UT tax
All documents that exist in Form GSTR-2B, but could not
be found in PR, (i.e. not classified in any of the
Categories of matching results above), will be
classified in this category.
All documents that exist in PR, but could not be found in
Form GSTR-2B, (i.e. not classified in any of the
Page 9 of 46
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Categories of matching results
Matching Parameters
Matching Offline Tool
Categories of matching results above), will be
classified in this category.
24. What is the function of the Refine Matching Result option on the
Matching Tool?
The REFINE MATCHING RESULT option enables you to refine the match results by altering the
tolerance value for Integrated, Central, State/UT tax or Cess.
You may als

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ine Tool option.
Dashboard
Services â–¼
GST Law
Downloads â–¼ Search Taxpayer-
Help and Taxpayer Facilities E-Invoice
Offline Tools
Accounting and Billing Software
Returns Offline Tool
Tran-1 Offline Tools
GSTR3B Offline Utility
ITC03 Offline Tool
Matching Offline Tool
Tran-2 Offline Tools
ITC01 Offline Tool
ITC04 Offline Tool
GSTR 4 Offline Tool
GST ARA 01 – Application for Advance Ruling
GSTR 6 Offline Tool With Amendments
Refunds Offline Tools
GSTR8 Offline Tool
GSTR-9 Offline Tool
GSTR-9C Offline Tool
Reap Returns Offline Tool
GSTR 11 Offline Tool
GSTR7 Offline Utility
GSTR10 Offline Tool
GSTR-9A Offline Tool
GSTR-4 (Annual) offline tool
Reap GSTR 6 Offline Tool With Amendments
16
You can download the Matching Offline Tool from the Portal without logging in to the
GST Portal (using the Downloads option).
3. The Matching Tool page is displayed. Click the Download hyperlink.
Make sure you carefully read the Important message and System Requirement
details displayed on the pag

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Import of GSTR 2B JSON for IMPG, IMPGSEZ, ISD, ISDA tables.
• IMPG, IMPGSEZ, ISD, ISDA tables data view with sorting, filter and pagination.
• Export as CSV option in IMPG, IMPGSEZ, ISD, ISDA table.
• Providing matching summary as match category wise on post refinement with export as excel & CSV download for each match bucket.
GSTR-2B view summary with navigation for each table from summary table.
• Data deletion option at landing page to remove return period wise data on limit exceed.
GSTR-2B tables CSV download with filter enabled data.
System Requirement
To use the tool efficiently, ensure that you have the following installed on your system:
1. Operating system → Windows 7 or above. The tool does not work
on Linux and Mac.
2. Browser: You need one of these browsers installed on your
system.
• Internet Explorer 10+
• Google Chrome 7+
3. Microsoft Excel 2007 & above
4. Alternatively, for any below version the tool will open in a default
bro

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rvices Tax
Home Services â–¾
GST Law
Downloads
Search Taxpayer-
Help and Taxpayer Facilities
e-Invoice
Matching Offline Tool
Skip
Main Content O
Matching Offline T…ap
Home Downloads Return
Matching Offline Tool v1.01
The Matching Offline Tool can be used in offline mode to:
1. View GSTR-ZD
2. Match GSTR-28 with Purchase Register
To install the tool, please download, extract the zip file and run the Download
Your downloaded (Matching Offline Tool) zip file contains:
MatchingOffineToolLv1.0 (Application)
Purchase Register Excel Template
Readme
. User Manual
Change History
Important!
Before you extract and run the downloaded file, ensure that the file is not corrupted. How do I know that my file is not corrupt? Click here to know
more.
Go through the Readme document before you begin installation.
âš« Double-click on Matching Offline Tool to install the offline tool.
What's new with Matching Offline Tool v1.0 (Released on 27/08/2020)
Opening the GSTR-28 JSON in offline tool.
Impor

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For full text:-Visit the Source

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TAX NETWORK
Name
GSTR2B_Offline Matching_Tool_Offline_…
PurchaseRegister Template V1.0
Date modified
Type
Size
8/17/2020 4:39 PM
8/17/2020 4:39 PM
Application
Microsoft Excel W…
23,512 KB
24 KB
Setup – GSTR2B_Offline_Matching_Tool_Offline_Tool_v…
Select Destination Location
Where should GSTR 2B_Offline Matching_Tool be installed?
Setup will install GSTR 2B_Offline Matching_Tool into the following folder.
To continue, click Next. If you would like to select a different folder, click Browse.
C:\GSTR2B_Offline Matching Tool
Browse…
At least 71.1 MB of free disk space is required.
Next >
Cancel
Matching Offline Tool
9. Select Create a desktop shortcut checkbox to create a shortcut for the Matching Tool on
your desktop.
10. Click Next.
Name
Date modified
GSTR2B_Offline_Matching_Tool_Offline_…
PurchaseRegister_Template V1.0
8/17/2020 4:39 PM
8/17/2020 4:39 PM
Туре
Application
Microsoft Excel W…
Size
23,512 KB
24 KB
Setup – GSTR2B_Offline_Matching_Tool_Offline_Tool_v.

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created a profile in Offline tool, then enter your GSTIN or Trade/legal name in GSTIN field.
2. Trade/Legal name shall be auto filled based on the GSTIN or Trade/legal name entered in 'GSTIN field'.
3. Select Financial year and Tax period from the drop down.
4. Click on Proceed (Proceed button shall be enabled only after filling up all mandatory fields)
i No profile added. Please create profile of a taxpayer by clicking on 'Manage profile' option.
GSTINâš«
Trade/Legal name:
Financial Year❤
Tax Periodâ­‘:
Select
Select
The Matching Tool installation is a one-time activity.
Manage Profile eâ–¾
Delete File(s)
Designed and Developed by GSTN
Page 17 of 46
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GOODS AND SERVICES TAX NETWORK
Matching Offline Tool
F.1. Create Profile
Use the links provided on the Matching Offline Tool (Form GSTR-2B with purchase order) page
to create your profile.
To create a profile in the Matching tool, perform the following steps:
1. On the Goods and Services Tax Matching Tool (Form GSTR-2B

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

details in the Matching tool.
OX
Good and Services Tax Matching Tool
Add Profile
34BOGPS8935H6ZB
GSTIN of Taxpayerâš«
GSTN
Trade/Legal nameâš«
No
HELP
• Indicates mandatory fields
SEZ Unit/Developerâš«
BACK
SAVE
8. Details get added in the Matching tool and another blank row appears to add more details. If
required, you can delete the row using the
icon.
Good and Services Tax Matching Tool
Add Profile
34BOGPS8935H6ZB
9. Click SAVE.
GSTIN of Taxpayerâš«
GSTN
Trade/Legal name.
No
Select
HELP
Indicates mandatory fields
SEZ Unit/Developerâš«
+
BACK SAVE
Designed and Developed by GSTN
Page 19 of 46
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GOODS AND SERVICES TAX NETWORK
BO
Good and Services Tax Matching Tool
Add Profile
● Profile(s) saved successfully!
GSTIN of Taxpayerâš«
Trade/Legal nameâš«
Select
Matching Offline Tool
HELP
• Indicates mandatory fields
SEZ Unit/Developerâš«
10. A confirmation message, “Profile is saved successfully” is displayed.
11. Click BACK to go back to the

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n.
Designed and Developed by GSTN
Page 21 of 46
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GOODS AND SERVICES TAX NETWORK
Matching Offline Tool
(G) View Form GSTR-2B Files in Matching
Tool
G.1. Download Form GSTR-2B JSON Files From GST Portal
To view Form GSTR-2B in the Matching Tool, perform the following steps.
1. To download Form GSTR-2B JSON files from GST portal, access the GST portal using the
URL: https://www.gst.gov.in/. The GST Home page is displayed.
2.
Goods and Services Tax
Home
Services â–¾
GST Law
Downloads â–¼
Search Taxpayer â–¼
Help and Taxpayer Facilities
E-Invoice
Home > Login
Login
Username*
Enter Username
Password*
Enter Password
LOGIN
âš« indicates mandatory fields
Forgot Username
Forgot Password
First time login: If you are logging in for the first time, click here to
log in.
Skip to Main Content
A+ A-
→ Login
Log in to the GST portal using valid credentials and go to Services > Returns > Returns
Dashboard.
Designed and Developed by GSTN
Page 22 of 46
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GOODS AND SERVICES TAX N

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

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earch Taxpayer â–¼ Help and Taxpayer Facilities
E-Invoice
Dashboard Returns
→ English
File Returns
Financial Year*
Return Filing Period
2020-21
July
Designed and Developed by GSTN
GSTR-2A can now be downloaded in excel/CSV format for you
• Indicates Mandatory Fields
SEARCH
Page 23 of 46
16
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GOODS AND SERVICES TAX NETWORK
Matching Offline Tool
4. To download the Form GSTR-2B JSON files, click the Download button on the Auto – drafted
ITC Statement – GSTR -2B tile.
Details of outward supplies of goods
Details of auto drafted supplies
Table 6A of FORM GSTR1
or services
GSTR1
GSTR1A
Due Date 31/08/2020
Due Date 31/08/2020
PREPARE ONLINE
PREPARE OFFLINE
PREPARE ONLINE
PREPARE OFFLINE
PREPARE ONLINE
PREPARE OFFLINE
Inward supplies received by
taxpayer (For taking action)
GSTR2
Due Date 31/08/2020
Auto Drafted details (For view only)
Auto – drafted ITC Statement
GSTR2A
GSTR2B
VIEW
DOWNLOAD
PREPARE ONLINE
PREPARE OFFLINE
5. The Offline Download for Form GSTR-2B page is disp

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rd > Returns > GSTR-2B
Offline Download for GSTR-2B
Help
saravana bhavan
34BOGPS8935H7ZA
→ English
FORM GSTR-2B has been generated on the basis of the information furnished by the suppliers in their respective FORMS GSTR-1,5 and 6. It also contains
information on imports of goods from the ICEGATE system. It can be downloaded as either JSON file to view in offline tool or can be downloaded as Excel
file.
Download data for GSTR-2B
Note: Please refer help section for more details.
072020 34BOGPS….xlsx
GENERATE JSON FILE TO DOWNLOAD
GENERATE EXCEL FILE TO DOWNLOAD
You can find the JSON file under Downloads folder on your machine.
G.2. Open JSON Files in the Matching Tool
BACK
The next step is to open the Matching Tool and view Form GSTR-2B JSON files in the tool.
8. On the Home screen of the Matching Offline Tool, select the relevant GSTIN from the drop-
down list.
The drop-down list contains the profiles that are added by you in the Matching Tool.
Trade/Legal Name field gets auto

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

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ble for Viewing
Select Table
VIEW SUMMARY OF GSTR-2B â–¼
Matching Offline Tool
Regular
2020-21
Jul
HELP
i
×
INFORMATION
☑
GSTR-2B json imported successfully. You can match the
GSTR-2B with your purchase register. Matching can be
initiated by selecting 'Matching Tool' option on the page.
XPORT TO EXCEL
OK
13. Click VIEW SUMMARY of Form GSTR-2B to view the summary.
Select Table for Viewing
Select Table for Viewing
VIEW SUMMARY OF GSTR-2B ^
BACK
ITC available
ITC not available
S.No.
Heading [Expand All ✓]
GSTR-3B table Integrated tax (*)
Central tax (*)
State/UT tax (*)
Cess (7)
Part A
ITC Available – Credit may be claimed in relevant headings in GSTR-3B
All other ITC – Supplies from registered persons other than reverse charge
4(A)(5)
0.00
0.00
0.00
0.00
||
III
Inward Supplies from ISD â–¼
4(A)(4)
0.00
0.00
0.00
0.00
3.1(d)
Inward Supplies liable for reverse charge ✓
0.00
0.00
0.00
0.00
4(A)(3)
IV
Import of Goods ✓
4(A)(1)
61,09,94,654.85
13,764.24
Par

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D Credits received – ISDA
Import of goods from Overseas – IMPG
Import of goods from SEZ-IMPGSEZ
Once a table is selected, the respective table summary is displayed.
Select Table for Viewing
Taxable inward supplies received from registered persons – B2B
Taxable inward supplies received from registered persons – B2B
Table Summary ^
GSTIN of supplier
Trade/Legal name
No. of records
Total taxable value (*)
Total tax amount (*)
34BOGPS8935H6ZB
GSTN
7
39,000.00
7,605.00
Supplier wise summary
Document details
Display rate wise details
Search:
Q Search
BACK
Records
10
Per Page:
Select Columns To
Display/Hide:
+12â–¼
GSTIN of supplier
Trade/Legal name
Invoice number
Invoice type
â–¼
Invoice date T
Invoice value (*) ▲ Place of Supply →
Taxable value (*)
–
Integrat
tax (*)
34BOGPS8935H6ZB GSTN
3b4
Regular
04/02/2019
4,500.00
Puducherry
10,000.00
0.
34BOGPS8935H6ZB GSTN
3b3
Deemed Exports
03/02/2019
3,500.00
Puducherry
8,000.00
0.
34BOGPS8935H6ZB GSTN
3b2
Deemed Exports
02/02/

= = = = = = = =

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For full text:-Visit the Source

= = = = = = = =

le % of tax
rate
Invoice number Invoice date
Τ
GSTIN of supplier Trade/Legal name Invoice number
Invoice type
Invoice date
Cess
☑ GSTR-1/5 Filing Date
3b2
02/02/2019
34BOGPS8935H6ZB GSTN
3bup2
Deemed Exports
03/02/2019
3b1
01/02/2019
34BOGPS8935H6ZB GSTN
3bup1
Deemed Exports
✔ GSTR-1/5 Period
☑ ITC Availability
02/02/2019
2b1
02/12/2018
34BOGPS8935H6ZB GSTN
2bup1
Regular
07/12/2018
2,000.00
Pudu
2b2
03/12/2018
34BOGPS8935H6ZB GSTN
2bup2 ✓
Regular
03/12/2018
3,000.00
Pudu
>
16. Click Display rate wise details to display the record details on the basis of rate.
Designed and Developed by GSTN
Page 29 of 46
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GOODS AND SERVICES TAX NETWORK
Supplier wise summary Document details
Hide rate wise details
Original Details
Matching Offline Tool
Records
Search Search
10
Per Page:
Select Columns To
Display/Hide:
+14
Invoice number
Invoice date
Τ
GSTIN of supplier
Trade/Legal name
Invoice number
Invoice type T
Invoice date
Τ
Invoice value (*)
Place of
3b2
02/02/20

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

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gs in GSTR-3B
All other ITC – Supplies from registered persons other than reverse charge ^
4(A)(5)
B2B-Invoices
B2B – Debit notes
B2B
Do you want to open or save Jul 2020-21_34BOGPS8935H7ZA_GSTR2B_Offline.xlsx (26.6 KB) from localhost?
Designed and Developed by GSTN
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Open
Save
Cancel
×
Page 30 of 46
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GOODS AND SERVICES TAX NETWORK
Save and open the file from the local drive of your machine.
A1
fx
Goods and Services Tax – GSTR-2B
A
B
234567890
Matching Offline Tool
E
Goods and Services Tax – GSTR-2B
Financial Year 2020-21
Tax Period Jul
GSTIN 34BOGPS8935H7ZA
Trade/Legal name |GSTN
Date of generation 27/08/2020
10
Worksheet GSTR-2B Table Reference
11
Name
Field Name
GSTR-2B Data Entry Instructions
Instructions
12345670
18
GSTIN of Supplier
Trade/Legal name
Invoice number
Invoice type
Invoice date
Invoice value
Place of supply
GSTIN of supplier
Trade name of the supplier will be displayed. If trade name is not av

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

IMPORT EXCEL/CSV
2
3
GSTR-2B
PURCHASE REGISTER
MATCHING RESULT
(PR)
Note: Purchase register should be maintained as per the template provided on GST portal and the same can be downloaded therefrom.
Purchase register maintained in a format other than the template shall not be imported into the tool.
Matching Offline Tool
BACK
In case there appears some error in downloading Purchase Register, an error file is
generated, which can be downloaded by clicking the DOWNLOAD ERROR FILE.
By default, the error file gets downloaded in the Downloads folder of your machine. Open
the file to check the error.
The errors are displayed in the following format in an excel.
AutoSave Off
Jul 2020-2021_34BOGPS8935H7ZA_PR_Errorfile – Excel
Manika Bhardwaj MB
F
File
Home
Insert
Page Layout
Formulas
Data
Review View Help
Search
Share
Comments
Insert v
X
Σ
Calibri
• 11 – Α' Α'
===
ab Wrap Text
General
4
LGâ–¾
Paste
BIU
AA
Protect
Merge & Center
$ % 500-00
Conditional Format as Cell
Formatt

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2000
0
0
0
20 Selected
3/12/2018
3000
0
Selected
1/2/2019
4000
259 Selected
2/2/2019
6000
550 Selected
Invoice
/000-3b3
3/2/2019
8000
340 Selected
SEZWOP
Invoice
3b4
4/2/2019
100001
610 Selected
11 34BOGPS8935H6ZB GSTN
SEZWP
Invoice
2bup1/0000
7/12/2018
12000
100
30 Selected
12 34BOGPS8935H6ZB GSTN
SEZWP
Invoice
2bup2aaa
3/12/2018
13000
0
0
0
65 Selected
13 34BOGPS8935H6Za GSTN
SEZWP
Invoice
3bup1
2/2/2019
4600
270 Selected
14 34BOGPS8935H6Zb GSTN
SEZWP
Debit Note
3bup2
3/2/2019
8100
620 Selected
15 34BOGPS8935H6aB GSTN
SEZWOP
Debit Note
2bcn1
5/12/2018
4000
16 34BOGPS8935H6ZB GSTN
SEZWP
Credit Note
3bcn1
17/02/2019
3300
17 34BOGPS8935H6ZB GSTN
SEZWP
Credit Note
3bcn2
18 34BOGPS8935H6ZB
GSTN
SEZWP
Debit Note
19 34BOGPS8935H6ZB GSTN
SEZWP
Debit Note
3bdb1
3bdb2
19/02/2019
18/02/2019
20/02/2019
7700
5510
9900
Selected
145 Selected
496 Selected
320 Selected
610 Selected
Fix the errors displayed in the excel and click IMPORT EXCEL/CSV again to import the
excel.
Designed and Developed by GS

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

urchase register.
Click VIEW PURCHASE REGISTER to view purchase register details. Detail view
of purchase register is displayed.
Detail view of Purchase Register
Supplier wise
Document wise
Search Q Search
GSTIN of
supplier ÷
+ 37APWCD7391FGZO
Records
Per Page:
10
Select Columns To
Display/Hide:
+10â–¼
Type of inward
supply
Taxable
value (*)
÷
Total
tax (*) =
Integrated
tax (*) ✰
Central
tax (*)
State/ UT
tax (*)
Cess
(Rs.) =
B2B
5,000.00
1,580.00
0.00
540.00
540.00
500.00
+ 34BOGPS8935H6ZB
B2B
-30,500.00
471.00
0.00
164.50
164.50
142.00
+ 34BOGPS8935H6ZB
DE
28,905.00
6.470.50
0.00
2,239.75
2,239.75
1,991.00
Designed and Developed by GSTN
BACK
Page 33 of 46
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GOODS AND SERVICES TAX NETWORK
Matching Offline Tool
18. Click the Supplier wise tab to view purchase register records on the basis of suppliers.
19. Click the Document wise tab to view purchase register records on the basis of documents.
Supplier wise
Document wise
Search
Q Search
Records
Per Page:
10
Select Colu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

.00
1,093.00
0.00
379.50
379.50
334.00
34BOGPS8935H6ZB
DE
Debit Note
3bdb2
20/02/2019
9,800.00
1,938.00
0.00
669.00
669.00
600.00
« Previous
1 2 Next >>
BACK
20. Click the Next and Back buttons to navigate through document wise details of the
purchase register.
The sorting and filter buttons are available along with each column header to sort
and filter table data. Use the buttons to display records in ascending or descending
order or filter details in a column.
(I) Match Results
21. To match results of Form GSTR-2B details with the purchase register, click the MATCH
button.
The summary and details of the match result is displayed in different sections.
Designed and Developed by GSTN
Page 34 of 46
GIN
GOODS AND SERVICES TAX NETWORK
Details of matching result
Supplies from registered persons (B2B)
Matching result
Match type
No. of documents
M1 Exact match
M2 Partial match
Match
M3 Probable match
1
1
0
Taxable value (*)
Matching Offline Tool
Export to CSV
Total tax amount (*)
4,500.00

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cument type
â–  Document number
â– 
â– 
Document date
Taxable value
Total tax amount
Integrated tax
•
•
Central tax
Designed and Developed by GSTN
State/UT tax
BACK
Page 35 of 46
GIN
GOODS AND SERVICES TAX NETWORK
• Cess
Matching Offline Tool
Ο
Partial match: Records match partially
O Probable match: Mismatch in between GSTIN and Document type and
complete match in all other parameters
â—‹ Mismatch (Few parameters do not match or record does not exist in Form
GSTR-2B or Purchase register
Unmatched: Two or more parameters do not match
â—‹
â—‹
In GSTR-2B not in Purchaser register
O
In Purchase register not in GSTR-2B
•
No. of documents: Displays the number of documents matched or mismatched.
•
Total taxable value: Displays the value of tax on match or mismatch of respective
tables
Below the summary, details of the matching result are displayed as per the matches made
for example: Supplies from registered person (B2B), Deemed exp

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Invoice
2bup1
07/12/2018
2,000.00
120.00
0.00
50.00
50.00
20.00
2
No
34BOGPS8935H6ZB
Invoice
2bup1
07/12/2018
2,000.00
120.00
0.00
50.00
50.00
20.00
34BOGPS8935H6ZB
Invoice
2bup2
03/12/2018
3,000.00
215.00
0.00
75.00
75.00
65.00
No
34BOGPS8935H6ZB
Invoice
2bup2
03/12/2018
3,000.00
215.00
0.00
75.00
75.00
65.00
You can download the details of matching results in CSV/ Excel format using Export to CSV
option.
Designed and Developed by GSTN
Page 36 of 46
GIN
GOODS AND SERVICES TAX NETWORK
Matching Offline Tool
23. Select the option from the Export to CSV drop-down to download the results in an excel file.
Matching result – Details
Select Table Supplies from registered persons (B2B) â–¼
Matching Result Match
Match Type All
Search
Q Search
Records
Per Page:
10
Select Columns To
Display/Hide:
+12
GSTIN: GSTR-2B records GSTIN: Purchase Register(PR) records
Export to CSV: Select
GSTIN of
supplier =
Document
type ÷ T
Document
number ✰
Document
Taxable
date T
value (*) ✰
Total
ta

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ult Match
Match Type All
Records
Per Page:
Select Columns To
10
Display/Hide:
+12â–¼
GSTIN: GSTR-2B records
GSTIN: Purchase Register(PR) records
Export to CSV Select
GSTIN of
supplier ÷
Document
type T
Document Document
number + date
T
Taxable
value (*) *
Total
tax (*) ✰
Integrated
tax (*) ✰
Central
tax (*)
State/ UT
tax (Rs.) ✰
ITC
Cess (*)
Availability
34BOGPS8935H6ZB
Credit Note
2bcn1
05/12/2018
4,000.00
510.00
0.00
187.50
187.50
135.00
No
34BOGPS8935H6ZB
Credit Note
2bcn1
05/12/2018
4,000.00
510.00
0.00
187.50
187.50
135.00
34BOGPS8935H6ZB
Debit Note
2bcnup1
10/12/2018
4,500.00
570.00
0.00
200.00
200.00
170.00
No
34BOGPS8935H6ZB Debit Note
2bcnup1
10/12/2018
4,500.00
570.00
0.00
200.00
200.00
170.00
34BOGPS8935H6ZB
Invoice
2bup1
07/12/2018
2,000.00
120.00
0.00
50.00
50.00
20.00
No
34BOGPS8935H6ZB
Invoice
2bup1
07/12/2018
2,000.00
120.00
0.00
50.00
500
Save
Save as
Do you want to save Jul 2020-21 34BOGPS8935H7ZA_All.csv (1.41 KB) from localhost?
Save
Save and o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

T Cess (*) ITC availal Supply att Amended Match typ Reason
No
No
Remarks Type of inward supply
GSTR-2B Record
187.5
135 No
Exact match
6 34BOGPS GSTN
7 34BOGPS GSTN
8 34BOGPSE GSTN
9 34BOGPSE GSTN
10 34BOGPS GSTN
11 34BOGPS GSTN
12 34BOGPS GSTN
Credit Not 2bcn1
Debit Not 2bcnup1
Debit Not 2bcnup1
Invoice 2bup1
Invoice 2bup1 07/12/201
Invoice 2bup2 03/12/201
Invoice 2bup2 03/12/201
05/12/201 4000
510
0
187.5
187.5
135
Exact match
Purchase | B2B
10/12/201
10/12/201
4500
570
0
200
200
170 No
No
Yes
4500
570
0
200
200
170
Exact match
Exact match
07/12/201
2000
120
0
50
50
20 No
No
Yes
Exact match
2000
120
0
50
50
20
3000
3000
215
0
75
75
65 No
No
Yes
215
0
75
75
65
Exact match
Exact match
Exact match
GSTR-2B Record
Purchase | B2B
GSTR-2B Record
Purchase (B2B
GSTR-2B Record
Purchase B2B
13
25. To view details of match present In GSTR-2B not in PR and In PR not in GSTR-2B, click
the options available in blue text under the Details of matching results section.
âš«In PR not in GSTR-2B
TOTAL

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

M4(2) In GSTR-2B not in PR
Records
Per Page
10
Select Columns To
Display/Hide:
Export to CSV : Select
+10 â–¼
GSTIN of
supplier = type
Document
T
Document
number →
Document
date ÷ T
Taxable
value (*) *
Total
tax (*)
Integrated
tax (*) ✰
Central
tax (*)
State/ UT
tax (*) ✰
ITC
Cess (*) ✰
Availability
34BOGPS8935H6ZB
Invoice
1000
01/12/2018
6,000.00
1,650.00
0.00
565.00
565.00
520.00
34BOGPS8935H6ZB
Invoice
2b1
02/12/2018
2,000.00
120.00
0.00
50.00
50.00
20.00
221
No
No
34BOGPS8935H6ZB
Invoice
2b2
03/12/2018
3,000.00
220.00
0.00
75.00
75.00
70.00
No
34BOGPS8935H6ZB
Debit Note
2bdb1
06/12/2018
2,500.00
277.50
0.00
93.75
93.75
90.00
No
34BOGPS8935H6ZB
Invoice
3b4
04/02/2019
10,000.00
1,927.50
0.00
663.75
663.75
600.00
No
26. To view records, present In PR not in GSTR-2B, click the Match Type drop-down and
select the option.
Matching result – Details
Select Table Supplies from registered persons (B2B)
Search Search
Matching Result Mismatch
Match Type M4(2) In G

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

m registered persons (B2B)
Search Search
(PR)
Matching Result Mismatch
GSTIN: GSTR-2B records GSTIN: Purchase Register(PR) records
Matching Offline Tool
Match Type M4(3) In PR not in GSTR-2B
Records
Per Page:
Select Columns To
10
Display/Hide:
Export to CSV : Select
+9â–¾
GSTIN of
supplier ÷
Document
type T
Document
number
Document
Taxable
date
T
value (*) ✰
Total
tax (3) ✰
Integrated
tax (*) ✰
Central
tax (*)
State/ UT
tax (Rs.)
Cess (*)
34BOGPS8935H6ZB
Invoice
1000
01/07/2020
1,000.00
70.00
0.00
25.00
25.00
37APWCD7391FGZO
Invoice
1000
01/12/2018
3,000.00
1,240.00
0.00
420.00
420.00
4
37APWCD7391FGZO
Invoice
1000
01/07/2020
2,000.00
340.00
0.00
120.00
120.00
1
BACK
The Export to CSV option enables you to download details of Matching result and Purchase
Register in separate excel sheets.
Matching result – Details
Select Table Supplies from registered persons (B2B)
Matching Result Mismatch
Match Type M4(2) In GSTR-2B not in PR
Search Search
Records
Per Page:
10
Se

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Internal\Companywide usage
Sensitivity:
A
B
с
D
E
F
Public
Internal
Confidential
Highly Confidential
G
H
|
J
K
L
M
N
O
1 GSTIN of Trade/Leg Financial Tax period Table Nan Matching Match Type
34BOGPSƐ GSTN 2020-21 Jul-20 Supplies f Mismatch 2) In GSTR-2B not in PR
GSTIN of s Trade/Leg Document Document Document Taxable va Total tax (Integrated Central ta State/ UT Cess (*) Match typ Remarks
5 34BOGPS GSTN
6 34BOGPS GSTN
7 34BOGPSE GSTN
8 34BOGPS GSTN
9 34BOGPS GSTN
Invoice
Invoice 2b1
Invoice 2b2
Debit Not 2bdb1
Invoice 3b4
1000 01/12/201 6000
1650
0
565
565
02/12/201 2000
03/12/201 3000
120
0
50
50
220
0
75
06/12/201 2500 277.5
04/02/201 10000 1927.5
0
93.75
75
93.75
0 663.75 663.75
520 In GSTR-21 GSTR-2B record
20 In GSTR-2 GSTR-2B record
70 In GSTR-21 GSTR-2B record
90 In GSTR-21 GSTR-2B record
600 In GSTR-21 GSTR-2B record
10
The screenshot below displays Details of Purchase Register in an excel format.
Sensitivity: Internal \ Companywide usage
Public
Internal
Confidential
A
B

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

into
Export to CSV
Taxable value (*)
Total tax amount (*)
5,500.00
395.00
0.00
0.00
Match
M3 Probable match
0
0.00
0.00
Sub-total
4
5,500.00
395.00
M4(1) Unmatched
0
0.00
0.00
Mismatch
M4(2) In GSTR-2B not in PR
M4(3) In PR not in GSTR-2B
5
23,500.00
4,195.00
3
6,000.00
1,650.00
Sub-total
8
29,500.00
5,845.00
TOTAL
12
35,000.00
6,240.00
Deemed Exports (DE)
28. Save and open the excel file from the local drive of your machine.
Insert
Delete
â–¾
Conditional Format as Cell
Formatting
√
Table Styles
Styles
Format
Cells
File
Home Insert Page Layout
Formulas
Data Review View Help
Search
X
Calibri
• 11 – Α' Α ==
Wrap Text
General
Paste
BIU
Protect
A
Merge & Center
$ % 950000
Clipboard 5
Font
Б
Alignment
Protection
Number
A1
X
fx
GSTIN of Recipient
WŻÓ
Share
Comments
Sort & Find &
Filter Select
Ideas
Editing
Ideas
Sensitivity: Internal\Companywide usage /
Public
Internal
Confidential
Highly Confidential â–¼
A
C
D
E
F
G
H
I
J
K
L
M
GSTIN of Recipient
2 34B

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

. To refine match results, click the REFINE MATCHING RESULTS button on the match result
page. The REFINE MATCHING RESULTS window is displayed.
Designed and Developed by GSTN
Page 42 of 46
GIN
GOODS AND SERVICES TAX NETWORK
REFINE MATCHING RESULT
Set tolerance for individual tax amount (Integrated tax, Central tax,
State/UT tax and Cess)
Apply approximation for matching on document number :
Summary of GSTR-2B an
Exact match (All 7 parameters match)
APPLY & RE-MATCH
GSTR-2B
2
Matching Offline Tool
select
REFINE MATCHING RESULT
select
1
Purchase regis
9
10
e value ()
Total tax amount (*)
1,500.00
245.00
Partial match
1
1
-4,000.00
-510.00
Probable match
0
0
0.00
0.00
Mismatch (Few parameters do not match or record do not exist in GSTR-2B/PR)
17
10
86,805.00
17,428.50
• Unmatched (2 or more parameters not match) 0
2
2
15,400.00
3,009.00
• In GSTR-2B not in PR
• In PR not in GSTR-2B
15
0
43,700.00
8,664.00
0
8
27,705.00
5,755.50
TOTAL
20
13
84,305.00
17,163.50
2. Click sel

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cord do not exist in GSTR-2B/PR)
14
7
68,805.00
15,125.50
• Unmatched (2 or more parameters not match) →
2
2
15,400.00
3,009.00
•In GSTR-2B not in PR
12
0
34,700.00
7,516.50
• In PR not in GSTR-2B
0
5
18,705.00
4,600.00
TOTAL
20
13
75,305.00
16,008.00
Details of matching result
Supplies from registered persons (B2B)
Matching result
Match type
No. of documents
M1(1) Exact match
1
M1(2) Match with tolerance
0
Export to CSV ☑
Taxable value (*)
Total tax amount (*)
4,500.00
570.00
0.00
0.00
M1(3) Match with approximation
0
0.00
0.00
Sub-total
1
4,500.00
570.00
M2(1) Partial match
1
-4,000.00
-510.00
M2(2) Partial match with tolerance
Match
M2(3) Partial match with approximation
Sub-total
3
1,000.00
0
0.00
2
5,000.00
335.00
0
0.00
0.00
-175.00
0.00
M3(1) Probable match
M3(2) Probable match with tolerance
0
0.00
0.00
M3(3) Probable match with approximation
0
0.00
0.00
Sub-total
0
0.00
0.00
M4(1) Unmatched
0
0.00
0.00
M4(2) In GSTR-2B not in PR
Mismatch
M4(3) In

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST compensation due to states at 1.51 lakh cr, Maharashtra leads
GST
Dated:- 14-9-2020

New Delhi, Sep 14 (PTI) The GST collection during April-August declined on account of COVID-19 induced lockdown, and the compensation due to states stands at over ₹ 1.51 lakh crore, Minister of State for Finance Anurag Singh Thakur said on Monday.
The provisional GST compensation due to states/UTs for 2020-21 was highest for Maharashtra at ₹ 22,485 crore, followed by Karnataka (₹ 13,763 crore), Uttar Pradesh (₹ 11,742 crore), Gujarat (₹ 11,563 crore) and Tamil Nadu (₹ 11,269 crore).
The compensation due to West Bengal stands at ₹ 7,750 crore, Kerala (₹ 7,077 crore), Punjab (₹ 6,959 cro

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

either Option 1 or Option 2 and accordingly, their compensation, borrowing, repayment etc will be dealt as per their individual choice," he added.
In the current fiscal year, states are staring at a staggering ₹ 2.35 lakh crore Goods and Services Tax (GST) revenue shortfall.
Of this, as per the Centre's calculation, about ₹ 97,000 crore is on account of GST implementation and the rest ₹ 1.38 lakh crore is due to the impact of COVID-19 on states' revenues.
The Centre late last month gave two options to states to borrow either ₹ 97,000 crore from a special window facilitated by the RBI or ₹ 2.35 lakh crore from market and also proposed extending the compensation cess levied on luxury, demerit and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Revenue collection for August, 2020
GST
Dated:- 1-9-2020

GST Revenue collection for August, 2020
₹ 86,449 crore of gross GST revenue collected in the month of August
The gross GST revenue collected in the month of August, 2020 is ₹ 86,449 crore of which CGST is ₹ 15,906 crore, SGST is ₹ 21,064 crore, IGST is ₹ 42,264 crore (including ₹ 19,179 crore collected on import of goods) and Cess is ₹7,215 crore (including ₹ 673 crore collected on import of goods).
The government has settled ₹ 18,216 crore to CGST and ₹ 14,650 crore to SGST from IGST as regular settlement. The total revenue earned by Central Government and the State Governments after regular settlement i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

and for the full year
.
Table: State-wise collection till August [1]
Aug-19
Aug-20
Growth
1
Jammu and Kashmir
302
326
8%
2
Himachal Pradesh
676
597
-12%
3
Punjab
1,255
1,139
-9%
4
Chandigarh
160
139
-13%
5
Uttarakhand
941
1,006
7%
6
Haryana
4,474
4,373
-2%
7
Delhi
3,517
2,880
-18%
8
Rajasthan
2,550
2,582
1%
9
Uttar Pradesh
4,975
5,098
2%
10
Bihar
981
967
-1%
11
Sikkim
163
147
-10%
12
Arunachal Pradesh
45
35
-22%
13
Nagaland
27
31
17%
14
Manipur
37
26
-29%
15
Mizoram
28
12
-56%
16
Tripura
58
43
-26%
17
Meghalaya
117
108
-7%
18
Assam
768
709
-8%
19
West Bengal
3,503
3,053
-13%
20
Jharkhand
1,770
1,498
-15%
21
Odisha
2,497
2,348
-6%

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Import data in GSTR-2A
GST
Dated:- 29-8-2020

Two new tables have been inserted in GSTR-2A for displaying details of import of goods from overseas and inward supplies made from SEZ units / SEZ developers. Taxpayers can now view their bill of entries data which is received by the GST System (GSTN) from ICEGATE System (Customs). The present data upload has been done on a trial basis to give a feel of the functionality and to get feedback from the taxpayers on the same.
Currently, the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Launch of GSTR-2B for the month of July 2020
GST
Dated:- 29-8-2020

The GST Council, in its 39th meeting held on 14th March 2020, had recommended to adopt and implement the incremental approach of linking the present system of filing of GSTR-3B and GSTR-1 and other significant changes like enhancements in GSTR-2A and its linking to GSTR-3B. One such enhancement that the Council recommended was introduction of an auto-drafted input tax credit (ITC) statement which would aid in assisting / determining the input tax credit that is available for every taxpayer.
GSTR-2B is going to be such an auto-drafted ITC statement which will be generated for every registered person on the basis of the information furnished by his suppliers in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

statement which shows all the ITC available and non-available under each section. The advisory given against each section clarifies the action to be taken by the taxpayers in their respective section of GSTR-3B;
* Document level details of all invoices, credit notes, debit notes etc. is also provided both for viewing and download;
* GSTR-2B for the month of July 2020 has been made available on the common portal on trial basis.
* Since, this is the first time that the statement is being introduced, taxpayers are advised to refer to GSTR-2B for the month of July, 2020 only for feedback purposes .
* All taxpayers are requested to go through their GSTR-2B for July 2020 and after comparing the same with the credit availed by them in Jul

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =