GST portal : New matching functionality for comparing tax liability declared and ITC claimed.

GST Portal provide matching functionality. Any one access the same by Login into GST portal. It provided in Return dashboard under the headings "Comparison of liability declared and ITC claimed". 

This functionality provide four reports : 

1. Liability other than export/reverse charge

2. Liability due to reverse charge

3. Liability due to export and SEZ supplies

4. ITC credit claimed and DUE

1. Liability other than zero rated (export and SEZ Supplies) /reverse charge

Its shows the comparative month wise data  of liability declared in GSTR-3b (as per table 3.1(a)) and liability declared in GSTR-1 (as per table 4A,5,6C,7,9A,9B,9C,10,11).If there is any differences shows in this report ,then it must be immediately identify and rectify.Because data in GSTR-1 and GSTR-3b ,both were declared by the taxpayer itself and the same should be reconciled.

2. Liability due to receipt of reverse charges supplies

Its shows the comparative month wise data of liability declared in GSTR-3b (as per table 3.1(d)) and amount auto -populated in GSTR-2A (as per Part-A).

3. Liability due to export and SEZ supplies

Its shows the comparative month wise data of liability declared in GSTR-3b (as per table 3.1(b)) and liability declared in GSTR-1 (as per table 6A, 6B, 9A, 9B, 9C).

4.  ITC credit claimed and DUE

Its shows the comparative month wise data  of ITC claimed in GSTR-3b (as per table 4A(3)+4A(4)+4A(5)+4D(1)+4D(2)-4B(1)-4B(2)) and ITC auto-populated in GSTR-2A (as per Part-A, PART-B).

E-Way Bill Portal : Four new changes to be introduced

Upcoming four new changes are :

1. Based on PIN code, automatic calculation of route distance while generation of EWB.
2. Now there is only for one e-way bill for one invoice.
3. In case of consignment is in transit, extension of e-way bill is possible.

Now the transporter can extent the e-waybill when goods are in transit.Goods on road or in Warehouse are covered within the meaning of transit.

4.Interstate transactions are blocked for composition dealers.

For more details visit at

Forthcoming changes in E-way bill