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Difference in gstr2a and gstr 3b

07 September 2018

How to reconcile books of accounts when there is a difference in GSTR2A and GSTR3B data for the month of july 2017? Whether the gst payable amount for august 2018(yes it is 2018 not wrongly typed) is matched according to books of accounts ? Related to preparing balance sheets. Please suggest

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7 Replies

Murugaperumal Jayaraman (23 Points)
Replied 07 September 2018

GSTR2A is the Inward supply & GSTR3B for Outward supply of summary. Could you please explain transaction?

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Pankaj Rawat (13 Points)
Replied 07 September 2018

Sir actually one of the itc claimed in 3b is for next month(august 2017) and obviously it will not shown in 2A for july 2017. Then with whom should i match books of accounts according to 3B or 2A?

Vatsla Alagh (1545 Points)
Replied 07 September 2018

Even if such transaction doesn't match month by month, however, for fy 2017-18 balances at year end will definitely match. So prepare reco of whole year first

Pankaj Rawat (13 Points)
Replied 08 September 2018

Ma'am thank you for the your valuable suggestion, but my queriy is that a invoice recd. In august 2017 but its input already availed in 3B of july 2017. So how to rectify it in the books of accounts. Withwhom s i match my data with 2A or 3B?

Vatsla Alagh (1545 Points)
Replied 09 September 2018

what is the date mentioned on invoice?

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Pankaj Rawat (13 Points)
Replied 10 September 2018

1st august 2017. what about my 2nd question,,,,,,,,,,,,Withwhom i match my gst data with gstr 2 or 3B?

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Vatsla Alagh (1545 Points)
Replied 10 September 2018

First of all this claim is invalid. Bill dated aug cant be taken as ITC in july. I hope it is showing in ur 2A of august. In books, u can take it in month of aug so that ur 2A and books matches. All in all ur books, 3B and 2A should be reconciled at the year end. Then only u can skip this mistake