Download GST Return Reconciliation Worksheet
Reconcile your GSTR-1 (outward supplies) with GSTR-2A (inward supplies) before filing GSTR-3B. Identify mismatches early and avoid notices.
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Fillable checklist + expert guidance
For Month/Quarter
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1
GSTR-1 vs GSTR-2A Comparison
GSTR-1 (Your Outward Supplies)
Total invoices filed[___]
Total value (₹)[___]
GSTR-2A (Inward Supplies Matched)
Total invoices matched[___]
Total value matched (₹)[___]
Mismatch Analysis
In GSTR-1 but NOT in supplier's GSTR-1[___]
In GSTR-2A but NOT accepted by you[___]
2
ITC Reconciliation
ITC claimed in GSTR-3B (₹)[___]
ITC available in GSTR-2A (₹)[___]
Difference (₹)[___]
If difference exists
- Supplier hasn't filed GSTR-1 yet (wait for next month)
- Supplier filed but invoice is rejected (contact supplier)
- You rejected the invoice (document reason)
3
Common Mismatches to Check
- HSN code mismatch between GSTR-1 and GSTR-2A
- Tax rate mismatch (5% vs 12%, etc.)
- GSTIN mismatch on invoice
- Invoice value mismatch
- Duplicate invoices
4
Action Items
- Contact suppliers for unmatched invoices
- Correct GSTR-1 if your invoice details are wrong
- File amended GSTR-1 if needed (before GSTR-3B due date)
- Document all mismatches for your records
- Review ITC eligibility (blocked goods/services)
Deadlines
Filing deadline[DD-MMM-YYYY]
Safe filing deadline (3 days before)[DD-MMM-YYYY]
Reconciliation prevents costly notices and penalties.
Most businesses miss ₹50,000+ in ITC due to poor reconciliation. WhatsApp us for a free review of your last 3 months.
Disclaimer: This worksheet is a guide only. GST reconciliation varies by business model. Consult a GST expert for your specific situation.