GSTR 2A vs. Books Reconciliation Problems and Solutions

Examples for GSTR-2A vs Books Mapping

Previous Article in this series:
GST Audit and reconciliation problems

Problems in Downloading:

1. Downloading returns for all the previous months can take upto hours

2. Problem in Collaborating sheets:

a. Each item in GSTR-2A is listed with sum after each party and a skipped line thereafter - as shown in image

b. Eliminating all these lines and collaborating them and maintaining totals is a challenge.

c. Invoices filed by Counter-party later in any month have to be reclassified which can lead to further reconciliations. For eg. Invoices booked by Taxpayer in July might be appearing in GSTR-2A in December due to late filing by party. This can lead to confusion and a lot of mis- matches (Never face these problems with - www.gsthealth.com)

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3. Problems in matching

a. Creating unique line - In GSTR-2A a unique line item is created using GST NUMBER - INVOICE NUMBER - RATE. For eg. there might be two lines with same invoice number but they will have different GST Numbers and even when they have same GST number they will have different rates.

b. Now converting books into this format can be a challenge, solved by www.gsthealth.com, when you upload your books template it will automatically sum the relevant lines to convert them into GSTR-2A format.

c. Matching invoices in books can be cumbersome due to following reasons:

- Slow performance due to formulas
- Updating previous months, when new entries are detected in GSTR-2A
- Only exactly matched invoices can be mapped in Microsoft Excel
- Invoices like Invoice number GST001 in GSTR-2A and 001 in purchase books will never be matched in Excel
- Maintaining sheets for various clients and ensuring no formula is ever altered
- Disc space issues and Laptop performance

Types of matches -

4. Types of differences (Invoice appearing in books but not in GSTR-2A, Invoices appearing in GSTR-2A but not in books etc.) and with example

Stage 1

Stage 2

Stage 3

5. Other than above, there can be invoices appearing in GSTR-2A but not in books and vice versa

6. Have a look at the categories