GSTR-1/1A vs GSTR-2A/2B vs GSTR-3B Consolidated Comparison Report

Reconciling Books data with GSTR-1/1A, GSTR-2A/2B, and GSTR-3B is one of the most important GST compliance activities for every business.

• GSTR-1/1A reports outward supplies (sales).
• GSTR-2A/2B auto-populates inward supplies (purchases).
• GSTR-3B is the self-declared monthly summary return.

Discrepancies between these returns may lead to ITC mismatches, demand notices, or penalties. GSTZen simplifies this process by generating a Consolidated Comparison Report, giving you a clear, year-to-date view of all three returns in a single Excel file.

This guide will walk you through the step-by-step process of downloading, reviewing, and analyzing the report in GSTZen.

Step-by-Step Guide: Generate GSTR-1 vs GSTR-2A vs GSTR-3B Consolidated Comparison Report in GSTZen

Step 1: Log in to GSTZen

• Go to GSTZen and log in with your credentials.
• Add your GSTIN (if not already added) or select the required GSTIN from the list.

Step 2: Enable API Access (Prerequisite)

• Ensure you enable the API access in the GST portal. Refer here to know how to enable the API access.
• This lets GSTZen fetch GSTR-1/1A, GSTR-2A/2B, and GSTR-3B data directly from the government portal.

Step 3: Download Data from the Portal

• From the Download a Report Section, click “Consolidated Report (GSTR-1 vs 2A vs 3B)” and select the required financial year.

• Log in to the GST Portal using either username or password.
• Click on the check boxes for the required months. Alternatively, select All for all months and click on Download data from Government Portal to Download GSTR-1/1A, 2A/2B, 3B data from the Government Portal into GSTZen.

• The icons in the matrix will be changed accordingly as per below details.

• Once the data is downloaded completely, you can download the “Consolidated XLS Report”
  

Step 4: Review the Excel Report (Sheets Available)

The Excel file contains multiple sheets:

1. GSTR-1 Consolidated Report – Month-wise outward supplies from GSTR-1.
2. GSTR-3B Consolidated Report – Month-wise summary from GSTR-3B.
3. GSTR-1 Summary – YTD outward supplies from GSTR-1.
4. GSTR-3B Summary – YTD summary from GSTR-3B.
5. GSTR-1 vs GSTR-3B Comparison – Side-by-side summary highlighting mismatches.
6. GSTR-1 Invoice Summary – Invoice & credit note details by customer (GSTIN/Name).
7. GSTR-2A/2B Invoice Summary – Purchases & credit notes by vendor, month-wise.
8. GSTR-2A/2B vs GSTR-3B Comparison – ITC claimed vs ITC available as per GSTR-2A.
9. Auto-Populated GSTR-9 Sheet – Draft annual return summary for reference.

Step 5: Analyze the Data

• Check for differences in turnover between GSTR-1 & GSTR-3B.
• Match ITC claimed in GSTR-3B with ITC available in GSTR-2A.
• Use filters or PivotTables (in Excel) to drill down to customer/vendor level.

Final Output

You now have a year-to-date consolidated view of:

• Outward supplies (GSTR-1),
• ITC as per suppliers (GSTR-2A/2B), and
• Tax liability & ITC claimed (GSTR-3B).

This helps you ensure accurate GSTR-3B filing, ITC claims, and GSTR-9 preparation.