1. Understanding
Maintaining Accurate GST Receivable Records:
To ensure that the GST Receivable balance (ITC) in our records matches with the Balance as per Government Portal, the following steps must be rigorously followed:
- Monthly Reconciliation with GSTR 3B:
- Addressing Discrepancies from GSTR 2A/2B and GSTR 3B:
- Recording Offset Entries for Monthly Payables:
- Validation through "ITC Offset Report":
- Ensuring Closing Balance Alignment:
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