Upload JSON files exported from the GST portal, or enter figures manually. Data is stored in-browser for the session.

Taxable turnover and tax reported in GSTR-1 should match the output tax declared in GSTR-3B. Differences indicate under/over-declaration in 3B or missing entries in GSTR-1.

RCM liability declared in GSTR-3B Table 3.1(d) should equal the ITC claimed in Table 4A(3) in the same or next period.

Self-assessed RCM payable (Table 3.1d of 3B) vs system-generated RCM ITC available in GSTR-2B. Material difference = either over-declared RCM or missed RCM ITC.

Most audit-critical check. ITC availed in 3B Table 4A(5) must not exceed what GSTR-2B shows as available. Excess claim = demand + interest + penalty under Sec 73/74.

Compares auto-populated GSTR-2A (dynamic — updated as vendors file) against locked GSTR-2B (static cut-off). Difference reveals late-filing vendors whose ITC appears in 2A but not yet in 2B. Covers all 5 ITC heads: 4A(1) Imports, 4A(2) Import Services, 4A(3) RCM, 4A(4) ISD, 4A(5) Domestic B2B.

ITC available in GSTR-2A (auto-populated from vendor GSTR-1) vs ITC availed in GSTR-3B. Covers all ITC heads: domestic B2B 4A(5), RCM 4A(3), Imports 4A(1), ISD 4A(4).

Compare outward supplies reported in GSTR-1 against your Tally/books sales register. Covers B2B, B2C, Exempted & RCM supplies — both month-wise totals and party-wise invoice matching.

Reconcile ITC as per purchase books against GSTR-2A (dynamic / auto-populated). Identifies excess claims, short availment, and party-wise invoice mismatches.

Reconcile ITC as per purchase books against GSTR-2B (static / locked ITC statement). Identifies excess claims, short availment, and party-wise invoice mismatches.

ITC claimed in GSTR-3B Table 4A(5) vs ITC booked in your purchase register. Highlights over-claimed or under-claimed ITC on a month-by-month basis.