goods and service tax

Published on 6 April 2025

GSTR-2A/2B vs Books Reconciliation Tool (2025 Guide)

GSTR-2A/2B vs Books Reconciliation Tool Overview

The GSTR-2A/2B vs Books Reconciliation Tool is compatible with Excel 2019, Excel 2021, and Office 365. The tool allows for easy reconciliation of GST information with book records. To perform this tool effectively, column and sheet names need to be kept static.

Reconciliation Process Step-by-Step

Follow the below steps for effective reconciliation of GST information and book accounting records:

Preparation

  1. Update Data:
  • Enter the Books data in the corresponding {Books} sheet.
  • Enter the GSTR-2B or GSTR-2A data in the {PORTAL} sheet.
  • Make client names consistent in both sheets.

Reconciliation Steps

  1. Access the Reconciliation Sheet:
  • Navigate to the "Reco sheet" for reconciliation.
  1. Round-Off Value:
  • Add the round-off value in cell Ap3.
  1. First Level Reconciliation:
  • Re-sync the Reco table to initiate first-level reconciliation.
  • Right-click and select "Refresh" or use Ctrl+Alt+F5.
  1. Final Remarks Update:
  • Update the Final Remark column according to remarks in the Reco sheet (this is a mandatory step).
  1. Optional GSTIN and Invoice Updates:
  • Optionally, update the GSTIN and Invoice Number columns according to the 2A data.

Second Level Reconciliation

  1. Refresh Pivot Table:
  • Visit the Pivot sheet and refresh the involved Pivot table for second-level reconciliation.
  • Similar to above, right-click and click on "Refresh" or press Ctrl+Alt+F5.
  1. Second Final Remarks Update:
  • Add the Final Remark column as per the remarks in the Pivot.

Extra Levels of Reconciliation

  1. Transfer Data to Difference Sheet:
  • Paste copy any unrevised columns from the Reco sheet to the Difference sheet for third and fourth level reconciliation.
  1. Refresh PQ Tables:
  • Update the PQ1 and PQ2 Reco tables.
  • Use the same steps as above for updating.
  1. Final Remarks from PQ:
  • Copy the Final Remark column from PQ remarks from the Reco sheet.
  1. Optional Final Updates:
  • As mentioned earlier, you can optionally update the GSTIN and Invoice Number columns according to 2A.

Final Review

  1. Manual Review:
  • After reconciling all four levels, manually review the reconciliation data for correctness.

Important Notes

  • The tool is just designed to run on Excel 2019, Excel 2021, and Office 365.
  • Never rename the sheet names or the column names for it to still function.
  • GSTR-2A and GSTR-2B should be considered interchangeably for purposes of this reconciliation tool.

Following this systematic approach, there will be assured right matching of GST and books of accounts, with consequent compliance and error-free reporting.

Share: