Accounting & bookkeeping help centre
Closing & reconciliation · Calculator
GST reconciliation
Compare books, GSTR-1, GSTR-3B and selected GSTR-2B totals.
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Your results and working
Comparisons5
Differences to review4
| Comparison | First amount | Second amount | Difference · first less second | Finding |
|---|---|---|---|---|
| Taxable sales · books vs GSTR-1 | ₹50,00,000.00 | ₹49,80,000.00 | ₹20,000.00 | Review difference |
| Output tax · books vs GSTR-3B | ₹9,00,000.00 | ₹8,95,000.00 | ₹5,000.00 | Review difference |
| ITC · assessed books vs selected GSTR-2B | ₹6,00,000.00 | ₹5,85,000.00 | ₹15,000.00 | Review difference |
| ITC · selected GSTR-2B vs claimed GSTR-3B | ₹5,85,000.00 | ₹5,80,000.00 | ₹5,000.00 | Review difference |
| RCM liability · books vs GSTR-3B | ₹25,000.00 | ₹25,000.00 | ₹0.00 | Matched totals |
What this result includes
Compare the same GSTIN, period and tax heads on the same basis. Figures are control totals, not an invoice-level reconciliation or an ITC eligibility determination.
GSTR-2B appearance does not by itself establish eligibility. Review invoices, restrictions, reversals, RCM and the applicable return / IMS position before claiming ITC.
Timing, amendments, credit notes, advances and omitted invoices can explain a difference. Even matched totals can conceal offsetting errors; retain the underlying reconciliation.
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