On 13 September 2020, the Government had released the Offline GST Matching Tool v1.0 on the GST portal. This tool helps taxpayers to view Form GSTR-2B (Auto-drafted Input tax credit (ITC) statement) and match the details in this form with the purchase register offline. In this article, we will help you understand:
GSTR-2B was recently introduced to support the process of availing Input Tax Credit (ITC). This is an auto-drafted static statement determining the ITC available to a taxpayer. Therefore, with the help of the Matching Offline Tool, taxpayers can:
This matching tool once downloaded and installed, can be used offline without an active internet connection.
This tool can be downloaded without logging in to the GST Portal. See the steps for GSTR-2B matching tool download.
Step 1: Vist http://www.gst.gov.in/ Step 2: Under ‘Downloads’, select ‘Offline Tools’ > ‘Matching Offline Tool’.
Step 3: Download the tool.
Step 1: Extract Matching_Offline_Tool.zip and run the GSTR2B_Matching_Tool_v1.0.exe.
Step 2: Select a folder to setup GSTR 2B Matching Tool. Check the ‘Create Desktop Icon’ checkbox and click ‘Next’.
Step 3: Install GSTR2B_Matching_Tool.
Keep both checkboxes checked and click on ‘Finish’ to complete the installation.
Step 1: Download the GSTR-2B JSON file from the GST Portal and save it in the computer system. This file can be downloaded from the GST portal. On the user dashboard select - ‘Services’ > ‘Returns’ > ‘Returns Dashboard’ > Select the ‘Financial Year’ and ‘Return period’ > ‘Auto-drafted ITC Statement GSTR-2B (Download)’ > ‘Create JSON file to download’.
Step 2: Add the GST profile in the offline tool.
Step 3: Select the ‘GSTIN’, ‘Financial Year’, ‘Tax Period’ and proceed.
Step 4: Import the saved JSON file of GSTR-2B.
Step 5: Prepare the purchase register. Purchase register maintained in any format other than the format provided in the template available as part of the Matching Offline Tool will not get imported into the tool. To ensure the tool functions as designed:
Sample purchase register:
Step 6: Import the purchase register in Excel or .csv file and match the GSTR-2B with purchase register.
Step 7: Refine match results as required.
Image source: GSTN The summary section gives a birds-eye view of the matching performed. To view the details of matching results, click the text that appears in blue.