Matching the Summarized Tax File with GSTR2A
To match the transactions (included in a job) with the GSTR2A information:
From the GST Module, click GST Periodic Processing (G75IGST5H), and then GST Matching Application.
On the Select Summarization Tax form, select a job from the detail grid.
The job includes the summarized transactions that you want to match with the GSTR2A information from the government.
To delete the summarized transactions, click the Delete button on the Summarization Tax form. The system deletes the summarized data from the GST Tax File Summarization Header Workfile (F75IUI82) and the GST Tax File Summarization Detail Workfile (F75IUI83) tables.
To review the summarized transactions included in the job, click the Summarized Details button on the Row menu. The system displays the summarized transactions in the Summarization Details form. Click Close after reviewing the summarized transactions.
To delete the summarized record, click the Delete button on the Summarization Details form. The system deletes the record from the GST Tax File Summarization Detail Workfile (F75IUI83).
To review the tax information, click the Tax Details button on the Row menu. The system navigates to the P75I807 program, which contains the tax information.
To view the summarized data categorized on the basis of the GST Rate Type, click Tax File Details on the Row menu. To view the G/L entries after the matching process is complete, click Ledger Details on the Form menu.
On the Select Summarization Tax form, click Select to perform the matching task.
The system displays the Work With Match Process form, which contains five sections:
GSTR2A Details: This section includes the job ID and the GST unit for the selected job. The section also includes the month and the year fields that you use to retrieve corresponding records for matching.
GSTR2A Inbound Data: This section includes the unmatched GSTR2A inbound data for the specified GST unit, month, and year. The GSTR2A data is provided by the government and stored in the F75I811 and F75I812 tables.
Matched Records: This section includes the records that are matched successfully.
Unmatched Records: This section includes the records that are not matched.
Final Matched and Claimed Records: This section includes the records that are matched and processed for claiming input tax credit.
On the GSTR2A Details section, enter the month and the year for which you want to retrieve GSTR2A transaction records to match.
The system searches the GSTR2A Report Detail table (F75I812) for the records that are not marked as matched and displays the retrieved records on the GSTR2A Inbound Data section.
Click Match to match GSTR2A data with the summarized transactions included in the job that you have selected.
The matching process occurs automatically based on these values: invoice number, invoice date, supplier GSTIN, purchaser GST unit, and the GST rate type.
The system displays the GSTR2A records on the GSTR2A Inbound Data section, and moves the records that are successfully matched to the Matched Records section and those that are not matched to the Unmatched Records section.
Click Refresh to refresh the GSTR2A data in all the five sections of the Work With Match Process form.
Review the records in the Matched Records section.
This section includes both GSTR2A information and summarized information for the matched records. You can identify GSTR2A information from the field names that start with GSTR2, for example: GSTR2 Taxable Amount, GSTR2 IGST Rate.
Note that the Mark Match option, Revised IGST Amount, Revised SGST Amount, Revised CGST Amount, Revised CESS Amount, and the Remarks fields are active for recoverable transactions with non-reverse charges. To claim lesser amounts of the calculated GST (IGST, SGST, CGST, and Cess), you enter the amounts in the revised IGST, CGST, SGST, and CESS amount fields, and any remarks for the revision in the Remarks field. The system populates the Revised Claim ITC field with the sum of the revised GST amounts that you entered in the Revised IGST Amount, Revised SGST Amount, Revised CGST, and Revised CESS Amount fields.
To complete the matching task, select Mark Match for each record that you want to process to claim input tax credit.
To view the tax file information for the matched record, unmatched record, or final matched and claimed record, click the Tax File Details button.
The system does not consider the records as matched unless you mark them manually.
Click Select Records on the Matched Records section.
The system populates the Final Matched and Claimed Records section with the matched records. You must have at least one matched record in this section to complete the matching task in order to claim ITC for that record.
Click the Select All button to select all the records for matching.
Click the Modify Records button to modify the selected record. Only those records having a different GSTR2A Original Invoice Number and Original Invoice Number of Summarized Information can be modified.
Review the matched records in the Final Matched and Claimed Records section, and click Confirm and Update ITC to complete the process.
The system performs validations and reports error messages if there are issues.
Important: The system cannot revert the updates after you click the Confirm and Update ITC button.If there are no error messages and there is at least one matched record in the Final Matched and Claimed Records section, the matching process is complete, and the system:
Creates ITC ledger entries in the GST Ledgers table (F75I823) with the batch number and the GST amounts for each applicable GST type (IGST, SGST, CGST, and Cess)
The system updates the batch number and the batch type of the non-reverse charge records for which ITC is being claimed in the GST Tax File table (F75I807).
Updates the ITC closing balances in the GST Ledgers Setup table (F75I804) with the confirmed ITC amounts
Marks the records as matched in the GSTR2 Report Detail table (F75I812) and in the GST Tax File table (F75I807)
Updates the Account Ledger table (F0911), debiting the intermediate ITC accounts and crediting the permanent ITC accounts
The system determines the intermediate and permanent accounts from the GST Account Master Setup table (F75I805).
Deletes all records for the summarization job ID that was used in the matching from the GST Tax File Summarization Header Workfile (F75IUI82) and the GST Tax File Summarization Detail Workfile (F75IUI83) tables
The system stops the processing if there are no records in the Final Matched and Claimed Records section.