On 13 September 2020, the Government had released the GST Matching Offline 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:
- Match the ITC as per the purchase register with the ITC shown in the auto-drafted GSTR-2B.
- Based on the Matching Report, taxpayers can claim the correct ITC while filing Form GSTR-3B.
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.
Step 1: Vist http://www.gst.gov.in/
Step 2: Under ‘Downloads’, select ‘Offline Tools’ > ‘Matching Offline Tool’.
Step 3: Download the tool.
- The windows operating systems should be 7.0 and above.
- The system should be of 32 bit or 64 bit.
- The Microsoft Excel version on the user’s computer system should be Microsoft Office Excel 2007 and above. If users chose to import data in CSV format from other accounting software, Excel is not necessary.
- User should have admin rights of the system.
Step 1: Extract Matching_Offline_Tool.zip and run the GSTR2B_Matching_Tool_v1.0.exe.
Step 2: Select a folder to setup GSTR2B_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:
- Open the purchase register template from the downloaded zip file,
- Enter GSTIN.
- Select the applicable ‘Financial Year’ from the drop-down. It is a mandatory field.
- Select the applicable return period from the drop-down. It is a mandatory field.
- Add details.
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.
- The Matching Report shows results based on the pre-set parameters that can csvbe filtered for a condensed view. The parameters include:
- Document type
- Document number
- Document date
- Taxable value
- Total tax amount
- Integrated tax
- Central tax
- State/UT tax
- Matching Offline Tool
- Designed and Developed by GSTN Page 36 of 46
- This report will also show details of records that are not available in the purchase register but available in GSTR-2B or vice versa.
- The other categories in the matching results are:
- Exact match (All seven parameters match)
- Partial/Probable match (6 out of 7 parameters match)
- Users can download the details of matching results in CSV/Excel format using ‘Export to CSV’ option