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GST Doctor ITC Matching Software

GST Doctor ITC Matching Software matches the invoices on which ITC has been taken with the invoices auto-populated in GSTR-2A.

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Taxpayers can use this to match purchase ledger with GSTR-2B to find out which of their suppliers have not filed their GSTR-1 correctly. This will be useful when data is large and cannot be checked manually. It’s noteworthy that since the data to be matched comes from several sources, data sometimes does not match exactly and excel functions become less effective and time taking. That’s where the deep-rooted algorithm of GST Doctor Software comes to the rescue.

Instructions to use GST Doctor Software

When to use ITC Matching Software?

GST Doctor ITC Matching Software is used for matching ITC Taken Data with the Invoices reflecting in GSTR-2A of the assessee. It basically does a invoice wise matching of the data using many clever approximations. This software was designed to overcome the shortcomings of Excel while matching ITC Data with GSTR-2A. Since both data are entered by 2 separate parties, the entries are not exactly same and a clever approximation is needed to match them.

How to download GST Doctor ITC Matching Software?

The software is available on Microsoft Store only. To download please open Microsoft Store on your Windows 10 PC. In search bar of Windows 10 start menu search “Microsoft Store”. After opening Microsoft Store, search “GST Doctor ITC Matching Software” and you’ll find the software in results provided your version of windows supports the software (Versions older than 3 years are not supported). You may have to login to Microsoft Account before you can download the software.

GST Doctor ITC Matching Software

What reports does ITC Matching Software give?

The GST Doctor ITC Matching Software has two versions: Free and Pro versions. Let us compare the features of both the versions.

Free Version

  • Invoice-wise data matching
  • Detects Fully Matched Invoices
  • Detects Invoice No Mismatch
  • Detects Invoice Date Mismatch
  • Detects GSTIN Mismatch
  • Detects Weakly Matched Invoices
  • Detects Duplicate Invoices
  • Detects Debit Entries
  • Detects Tax Mismatch
  • Detects Tax Head Mismatch
  • Detects Invoices not Found in 2A
  • GSTIN wise matching report
  • GSTR-1 Consolidator
  • GSTR-2A Consolidator
  • Limit of ITC Matching up to 5000 Invoices

Pro Version

  • Invoice-wise data matching
  • Detects Fully Matched Invoices
  • Detects & Corrects Invoice No Mismatch
  • Detects & Corrects Invoice Date Mismatch
  • Detects & Corrects GSTIN Mismatch
  • Detects & Corrects Weakly Matched Invoices
  • Detects Duplicate Invoices and adjusts with Debit Entries
  • Detects Debit Entries and adjusts with Not in 2A, Duplicate etc.
  • Detects Tax Mismatch
  • Detects & Corrects Tax Head Mismatch
  • Detects Invoices not Found in 2A
  • GSTIN wise matching report
  • GSTR-1 Consolidator
  • GSTR-2A Consolidator
  • Limit of ITC Matching up to 20 Lakh Invoices
  • Sheet with automatically Corrected ITC Statement (to the extent possible)
  • Detects suspected Non-Filers and Suppliers with Cancelled Registration
  • Priority Support and Constant updates available
  • Lifetime validity with one time purchase

How the matching in done by the Software?

Matching is done on the basis of 6 parameters:

  1. GSTIN of Supplier
  2. Invoice No.
  3. Invoice Date.
  4. IGST
  5. CGST
  6. SGST

All 6 parameters are compared with clever approximations and the result file is generated. Also, the ITC Matching Software:

  • Matches each invoice in ITC Taken with each invoice in GSTR-2A.
  • After matching it gives a flag whether an ITC invoice matches any GSTR-2A invoice.
  • It will tell you whether the matching is Fully Matched, Partially Matched or Weakly Matched.
  • It will also show the matched GSTR-2A invoice on right side of ITC invoice and the index so that you can verify that it was present in original file.
  • This matching is one is to one matching. So, it matches one ITC invoice with only one GSTR-2A invoice unlike the vlookup/match function of excel which fails to do so.
  • Once a GSTR-2A invoice has been matched to one ITC invoice, it can’t be matched (not even weakly) to any other ITC invoice. It’s flagged as already matched. Again, this was a serious issue in vlookup/match function of excel.

How to Interpret the flags in Result File?

Here is the detailed meaning of the flags that are given in the matching result file:

  • Fully Matched Invoices: are the ones where GSTIN, INVOICE NO, INVOICE DATE matches exactly and the tax difference is very less (less than 5 Rs).
  • Partially Matched invoices: are the ones where one of the 4 arguments {GSTIN, INVOICE NO, INVOICE DATE, GST} does not match while others are matched exactly. Hence this category contains 4 separate flags {GSTIN Mismatch, INVOICE NO Mismatch, INVOICE DATE Mismatch, TAX Mismatch}. With the matched entry of 2A on its right side you can see why the match is not Full Match. Mostly it’s a typo.
  • Weakly Matched invoices: are the ones that are not Fully/Partially Matched still has close connection with the left out GSTR-2A Invoices. This kind of matching is done for the remaining unmatched data using logical approximations.
  • Duplicate Invoice: When the ITC on an invoice is taken more than once while it reflects in GSTR-2A only once.
  • Debit Entries: These are in internal adjustments made by the assessee and credit that has been reversed without showing in GSTR-3B, we must check such entries for applicability of interest.
  • Not Found in GSTR-2A: are the ones that are still not found in 2A. There can be many reasons like if this invoice is a duplicate invoice, then it will be matched only once with GSTR-2A. The second instance will automatically come in Not Matched. (Mostly the case if an invoice is in Not Matched Category but it is visible is 2A if you perform a manual search in Excel). The other reasons can be that the Supplier has not filed/wrongly filed the GSTR-1. In that case the ITC has to be reversed with applicable interest if any.
  • Suspected Non-Filers/Cancelled Registrations: in the sheet 5 of the excel file downloaded “GSTIN WISE SUMMERY” there is remarks column in the end. It will flag such GSTIN numbers.

How to use ITC Matching Software?

For matching invoices on which ITC was taken in GSTR-3B with invoices reflecting in GSTR-2A, we need both the files in Excel format.

  1. ITC Taken Data (Invoice wise)
  2. GSTR-2A (recently downloaded from GST Portal)

Format of ITC Taken data file:

The file must have invoice wise entries in each row. Each row must contain exactly 6 columns in this exact sequence:

Format of ITC Taken data file

The Free version of the software can match up to 5000 Invoices. Pro version has no limit on no. of Invoices that can be matched.

Format of GSTR-2A file:

For the GSTR-2A file, the software supports two version and both give the exact same result:

Version 1: Same as the ITC Taken data file

Format of GSTR-2A file version 1

Version 2: Since most of the user of the software are GST Officers, we support the Format with 16 Columns that is downloaded from the backend of GST portal of GST Officers. Since the downloaded file is month-wise, we also provide GSTR-2A consolidator with our software that can be used to easily consolidate monthly files into yearly files.

GST Doctor ITC Matching Software
Format of GSTR-2A file version 2
What is the purpose of GST ITC matching?

The GST ITC matching is done to make sure that the invoices on which the ITC is claimed are genuine and the supplier has declared them in his GSTR-1 and paid tax for the same. Since according to section 16(2c), ITC should be allowed only when the tax reaches the government.

How to do GST Invoice matching?

For doing GST Invoice matching, you can download GSTR-2A/2B and match it with the purchase register. This can be done using GST Doctor ITC matching software.

What are the things to check in ITC other than GST ITC matching with GSTR-2A/2B?

There are several types of things to keep in mind while taking ITC. The checklist of common GST audit paras is a good place to start and slowly read about other rules as well.

GST Audit Checklist

We have compiled most common mistakes detected during GST Audit and have linked detailed articles on those topics for your reference. To visit click on GST Audit Checklist.

ITC Matching Software

To match the ITC taken by the taxpayer with the invoices uploaded in GSTR-2A, you can use our software GST Doctor ITC Matching Software which is available on Microsoft Store.

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