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Generate 2B - Purchase Register and Reconciliation with GSTR-3B

Generate 2B creates an Excel file of your purchase register for a month, in the layout used to match against GSTR-2B. The same file now also checks the register against the Input Tax Credit (ITC) shown in GSTR-3B, so you can see at a glance whether both agree and, if not, exactly why.

Where to find it

GST menu > Generate 2B.

How to use it

  1. Open Generate 2B and select the month.
  2. Click Generate Excel File. The button shows "Generating..." until the file is ready.
  3. When ready, a summary appears in the same box:
    • Register (net of credit notes) - IGST, CGST and SGST as per the purchase register.
    • GSTR-3B 4(C) Net ITC - the ITC the GSTR-3B form calculates for the same month.
    • Difference - and what explains it.
  4. Click the download link to open the Excel file. It contains:
    • Purchase Reigster - the bill-wise register, unchanged.
    • Reconciliation with 3B - the full working: register totals, GSTR-3B 4(C), the difference and every bill that causes it.

Understanding the reconciliation

  • Net ITC as per this register = Invoices + supplier Debit Notes - supplier Credit Notes.
  • GSTR-3B 4(C) Net ITC = 4A(5) All other ITC + 4A(3) Reverse charge - 4B(2) ITC reversed.
  • Bills without a valid GSTIN - ITC taken in GSTR-3B on bills of suppliers who have no valid 15-character GSTIN. Such bills can never appear in GSTR-2B, so they are listed one by one with document number, date, supplier and tax. Correct these entries (for example, an import bill should carry IGST as import of goods, or the ITC should be reversed).
  • Paise rounding and other - GSTR-3B splits each bill's GST into CGST and SGST as half each, so a difference of a few paise is normal.
  • If the remaining difference is large, some modules post ITC in GSTR-3B but are not part of the register. The sheet lists GSTR-3B ITC by module; check the 2B Tool settings under GST Mapping.

Notes

  • Only bills with a valid GSTIN are written to the register sheet, as GSTR-2B carries only registered suppliers.
  • The summary is calculated for the month selected, for the company you are logged in to.