The Offline Matching Tool had been made available to the taxpayers to match Input Tax Credit (ITC), as auto-populated in their Form GSTR-2B, with their purchase register, by the Central Board of Indirect Taxes and Customs (CBIC).

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The offline tool is going to help the taxpayer in the comparison of their ITC according to the Purchase Register, with the ITC which is available in their auto-drafted Form GSTR-2B and will further help them to claim correct ITC while filing Form GSTR-3B.

To use the Matching Offline Tool, the taxpayer needs to :

  • Firstly, download and install the Offline tool on their system,
  • Secondly, download the Form GSTR-2B JSON file from the GST portal,
  • Then prepare purchase register in the template provided with an offline tool,
  • At last, the total number of documents to match should preferably be less than 3000 in number.

How to use the Offline Utility-

  1. Download the utility from GST common portal by navigating to Downloads>Offline Tools> Matching Offline Tool.
  2. Import GSTR-2B JSON file, downloaded from GST portal into the tool, by tab ‘Open downloaded JSON file’ and use it to view the same.
  3. Import the purchase register data, maintained in the template provided with offline tool, using Excel or CSV format, from Import Purchase Register (PR) tile.
  4. Click on the ‘Match’ button to match the above two details (c & d). The utility will match the table-wise details based on the criteria for matching selected.
  5. Note:
  • The ‘Match’ button will be enabled only if the purchase register has been successfully imported into the tool
  • The matching is done based on GSTIN, Document type, Document number, Document date, taxable value, total tax amount and tax amounts head wise

Post matching, the user will be navigated to the ‘Matching Result’ page and matching result will be summarized as Exact match, Partial match, Probable match or Unmatched.

And after the matching is complete, the taxpayer can:

  • Refine matching result,
  • View summary of the matching result,
  • Export the matching details to CSV file,
  • Download the matching result details in excel format from the offline utility.

Some important points for the use of offline utility- 

  • Profile of more than one GSTIN can be added in the offline tool for matching or to view GSTR-2B. A profile can be modified later on if required.
  • Normal/SEZ Developer/SEZ unit/casual taxpayer can use this tool. They must have valid login credentials and valid GSTIN for the period, for which they intend to view and match details of Form GSTR-2B.

With Warm Regards,

CL Bureau.

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