Scope and Purpose of Standard Reports

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Sr.No. Report Name Short Description Source of Data Purpose and Scope
Summary Reports
1 Summary-1-Outward Supplies Trend of outward supplies and tax liabilities. Inclusive of advances received GSTR 1 data uploaded in IRIS “This report will give you an overview of outward supplies and tax liability thereon.
Based on GSTR 1, in this report, you will get taxable values and total tax amounts.
So it will give you the insights of trend of outward supplies over periods. Help you to understand how your business is growing.”
2 Summary-1-3B Comparison Comparing Taxable values from GSTR 1 and GSTR 3B GSTR 1 data uploaded in IRIS and GSTR 3B data downloaded from GST system “This report will give you period wise comparative view for taxable values provided in GSTR 1 and GSTR 3B for outward supplies.
So that by using this report you can find out discrepancies in two returns i.e. GSTR 1 and GSTR 3B. And you can take corrective action for the same.”
3 Summary-2A- ITC Eligibility Summary of  ITC details bifurcated between eligible ITC and ineligible ITC GSTR 2A data downloaded from GST system “This report will give you the month-wise total tax amounts getting bifurcated between ITC eligible and ITC ineligible.
ITC eligibility is decided based on POS, CFS and reverse charge factor.
For deciding Eligibility based on POS factor, If taxpayers (i.e. Purchasers) State is not matched with POS mentioned in invoice then the ITC is ineligible. And if POS matches then it is ITC eligible. Also invoices having counterparty filing status (CFS) as Y and reverse charge should be N considered as eligible. Also provides ITC subject to reverse charge.”
4 1S-Supplies Sectionwise Analysis of taxable value and tax amount based on invoice types GSTR 1 data uploaded in IRIS “This report will give you section wise overview i.e. B2B, B2C, Nil rated, Zero-rated, Advance tax likewise.
Here you will get a view based upon Period wise.
Based on GSTR 1, in this report, you will get Taxable values and Total tax values bifurcated between various sections.
So by using this report, you will get an insight of section-wise supplies and also based on section B2B and B2C you will get a view of how much you are supplying goods/services to registered counterparties and unregistered counterparties.”
5 1F – Summary Outward Supplies (As Filed) The month-wise trend of outward supplies and Tax liability based on GSTR-1 filed with GSTN GSTR 1 Filed Data This report will give you an overview of outward supplies within and outside the business and tax liability thereon.
Based on GSTR 1 Filed, in this report, you will get taxable values and total tax amounts.
So it will give you the insights of the trend of outward supplies over periods. Help you to understand how your business is growing.
6 1F – 3B Comparision Summary  (As Filed) Month-wise comparison of tax liability on outward supplies as per GSTR 1 and GSTR 3B filed GSTR 1 Filed Data This report will give you period wise comparative view for tax liability provided in GSTR 1 as filed with GSTN and GSTR 3B for outward supplies.
So that by using these reports you can find out discrepancies in two returns i.e. GSTR 1 and GSTR 3B as filed with GSTN and can take corrective action for the same.
Comparative 1-2A-3B
7 1-3B Comparison-(Table3-Detailed-Periodwise Comparing Taxable values and tax amounts from GSTR 1 and GSTR 3B GSTIN wise GSTR 1 data uploaded in IRIS and GSTR 3B data downloaded from GST system This report will give you a comparative view for taxable values and tax amounts provided in GSTR 1 and GSTR 3B for outward supplies.
These details will be available GSTIN wise and Period wise.
So that by using this reports you can find out discrepancies in two returns i.e. GSTR 1 and GSTR 3B. And you can take corrective action for the same.
8 1-3B Comparison-(Table3-Cumulative) Comparing cumulative taxable values and tax amounts from GSTR 1 and GSTR 3B GSTR 1 data uploaded in IRIS and GSTR 3B data downloaded from GST system This report will give you cumulative comparative view for taxable values and tax amounts provided in GSTR 1 and GSTR 3B for outward supplies.
So that by using this reports you can find out discrepancies in two returns i.e. GSTR 1 and GSTR 3B. And you can take corrective action for the same.
9 2A-3B Comparison – Total Tax This report compares the total ITC details as per GSTR 3B and the total ITC other than reverse charge as per GSTR 2A. GSTR 2A and GSTR 3B data downloaded from GSTN This report will give you the total ITC details as per GSTR 3B and the total ITC other than reverse charge as per GSTR 2A.
There is one category in GSTR 3B i.e. ITC available others. So whatever the amount you mentioned for this category, your these ITC details will get compared with GSTR 2A and difference will get calculated for ITC other category.
These details will be available period wise.
This report will help you to reconcile total ITC details between GSTR 2A and GSTR 3B.
10 2A-3B Comparison – Tax type wise This report compares the GSTR-2A and GSTR-3BITC Values for each of the tax type. GSTR 2A and GSTR 3B data downloaded from GSTN A detailed report is similar as per above report i.e. “2A-3B Comparison – Total Tax” just the difference is that here tax amount bifurcated tax type-wise i.e. IGST, CGST, SGST and Cess
11 1F – 3B Comparison (Table 3 Cumulative) (As Filed) Taxable value and tax amounts comparison of GSTR-1 and 3B filed data for Table 3 of GSTR-3B GSTR 1 Filed Data This report will give you cumulative comparative view for taxable values and tax amounts provided in GSTR 1 and GSTR 3B for outward supplies.
So that by using this report you can find out discrepancies in two returns i.e. GSTR 1 and GSTR 3B. And you can take corrective action for the same
12 1F – 3B Comparison-(Table3-Detailed-Periodwise) (As Filed) GSTIN and period level comparative view of taxable value and tax amounts for GSTR-1 and 3B as filed. GSTR 1 Filed Data This report will give you a comparative view of taxable values and tax amounts provided in GSTR 1 and GSTR 3B for outward supplies.
These details will be available GSTIN wise and Period wise.
So that by using this report you can find out discrepancies in two returns i.e. GSTR 1 and GSTR 3B. And you can take corrective action for the same.
Sales Analysis
13 1U-Domestic and Export Supplies Analysis of taxable value and tax amount based on domestic and export. Advances included as a separate category GSTR 1 data uploaded in IRIS This report will give you a geo wise overview i.e. domestic and exported supplies breakup as well as advances as a separate category.
Here you will get a view based upon legal company name wise, GSTIN wise and Period wise.
Based on GSTR 1 uploaded data, in this report, you will get Taxable values bifurcated between Export, Domestic and Advance tax.
So by using this report, you will get insight of how much you are exporting your supplies and how much you are supplying domestically.
14 1S-Advance Tax and Adjustment Using GSTR 1 Summary data, the comparison of advances tax and adjustment period wise. GSTR 1 Summary downloaded from GSTN This report will give you a view of advances received and advances adjusted over a period.
Here you will get a view based upon legal company name wise, GSTIN wise and Period wise.
Based on GSTR 1 uploaded data, in this report, you will get taxable values and total tax amounts bifurcated between advances received and advances adjusted.
15 1U-PoS wise outward supplies This report is an analysis of taxable value based on the area of supply. GSTR 1 data uploaded in IRIS This report will give you POS wise overview of your outward supplies
Here you will get a view based upon legal company name wise, GSTIN wise and Period wise.
Based on GSTR 1 uploaded data, in this report, you will get Taxable values and Total tax values bifurcated between various POS
So by using this report, you will get insight of in which state you are doing more business and less business. So you can take some actions how to increase your sale in the state where you are doing less business.
16 1U-Tax Rate Slab Wise supplies Analysis of taxable value based on tax rate slab wise. GSTR 1 data uploaded in IRIS This report will give you an overview of outward supplies on the basis of tax rate slabs.
Here you will get a view based upon legal company name wise, GSTIN wise and Period wise.
Based on GSTR 1 uploaded data, in this report, you will get taxable values bifurcated as per tax rate slabs.
So it will give you the insights of highly sale products of yours fall under which tax slab rate.
17 1U-Composition Of Tax Amount This report reflects segregation of tax amounts for the tax expenditure during the reporting period. GSTR 1 data uploaded in IRIS This report will give you an overview of various type of tax liability on outward supplies
Here you will get a view based upon legal company name wise, GSTIN wise and Period wise.
Based on GSTR 1 uploaded data, in this report, you will get total tax amounts bifurcated between tax types i.e. IGST, CGST, SGST, and Cess.
18 1U-Inter and Intra Supplies This report classifies the sales into within and outside the filing entity’s state. GSTR 1 data uploaded in IRIS This report will give you an overview of interstate and intrastate supplies.
Here you will get a view based upon legal company name wise, GSTIN wise and Period wise.
Based on GSTR 1 uploaded data, in this report, you will get Taxable values bifurcated between Interstate supplies and intrastate supplies.
19 1F- Composition of Tax amount The report provides composition of tax amounts for the tax expenditure incurred during the reporting period GSTR 1 Filed Data This report will give you an overview of various type of tax liabilities incurred on outward supplies.
Here you will get a view based upon legal company name wise, GSTIN wise and Period wise.
Based on GSTR 1 filed, in this report, you will get total tax amounts bifurcated between tax types i.e. IGST, CGST, SGST, and Cess.
Composition of Tax amount to know the concentration into the ITC ledger component is an additional dimension for the users.
20 1F – POS wise sales (As Filed) This report provides POS wise sales details across GSTINs for GSTR-1 filed. GSTR 1 Filed Data It provides a Concentration of Sales effected for each place of supply.
Here you will get view based upon legal company name wise, GSTIN wise and Period wise.
This report provides POS wise sales details across GSTINs for GSTR-1 filed.
Based on GSTR 1 filed, in this report, you will get Taxable values and Total tax values bifurcated between various POS.
So by using this report, you will get the insight of in which state you are doing more business and less business. So you can take some actions on how to increase your sale in the state where you are doing less business.
21 1F – Section-wise Outward Supply Summary (As Filed) This report provides a section-wise spill of outward supplies for GSTR-1 filed. GSTR 1 Filed Data This report provides a summary of section-wise outward supplies
The view is based upon Section only which reflects Taxable and tax value for each Supply section.
So by using this report, you will get the insight of section-wise supplies and also based on section B2B and B2C you will get a view of how much you are supplying goods/services to registered counterparties and unregistered counterparties.
22 1F – Tax Rate wise classification of outward supplies (As Filed) This report provides a tax rate wise classification of GSTR-1 filed. GSTR 1 Filed Data This report will give you an overview of outward supplies on the basis of tax rate slabs.
Here you will get a view based upon GSTIN wise and Period wise.
Based on GSTR 1, in this report, you will get taxable values bifurcated as per tax rate slabs.
So it will give you the insights of highly sale products of yours fall under which tax slab rate.
Custom Field Reports
23 1U- Division Code Wise – Sales Outward sales categorised division wise as uploaded in IRIS invoice level formats GSTR 1 data uploaded in IRIS Based on GSTR-1 uploaded, this is a summary report providing division wise concentration of sales.
24 1U- Plant Code Wise – Sales Outward supplies categorised plant code-wise as uploaded using Invoice level input formats GSTR 1 data uploaded in IRIS Based on GSTR-1 uploaded, this is a summary report providing Plant wise concentration of sales.
25 1U- Counter-Party Code Wise – Sales Outward supplies categorised Counter-Party Code Wise as uploaded using Invoice level input formats GSTR 1 data uploaded in IRIS Based on GSTR-1 uploaded, this is a summary report providing Counter-Party Code wise concentration of sales.
Purchase Analysis
26 2A-Details of B2B Purchases B2B purchases and tax amounts GSTR 2A downloaded from GST system This report will give you an overview of inward supplies and tax paid thereon.
Here you will get a view based upon legal company name wise, GSTIN wise and Period wise.
Based on GSTR 2A, in this report, you will get taxable values and tax amounts.
So it will give you the insights of the trend of inward supplies for B2B counterparties over periods.
27 2P – Summary View Summary of purchases based on GSTR 2P GSTR 2P Uploaded in IRIS Sapphire This report will give you an overview of purchase invoices uploaded on IRIS Sapphire GSTIN wise.
Details will be based on Document type, Document status, Invoice values, invoice counts.
So it will provide you an overall summary for uploaded purchase register data for all your GSTIN
28 2A-Purchases with ineligible ITC Provides a list of invoices with Ineligible ITC GSTR 2A data downloaded from GST system This report provides ineligible ITC for GSTR-2A invoices. Ineligibility based on POS difference, counterparty filing status no on this basis will get decide. Also, these ineligibility reasons will also get provided in the report.
Only regular original invoices considered for this report.
29 2A – Overview of Purchases Summary of purchases as per GSTR 2A. Fin Year is the return period, while doc Fin year is based on invoice date GSTR 2A data downloaded from GSTN This report will provide you the overview of total of values appearing in GSTR 2A
Monthly Return (3B)
30 3B-ITC-Classification Categorisation of ITC claimed into imports, reverse charge and others. GSTR 3B downloaded from GST system This report will give you view of categorisation of ITC available.
Here you will get view based upon Period wise, Legal company name wise and GSTIN wise.
Based on GSTR 3B, in this report you will get input tax credit amounts available against import of goods/services, RCM inward supplies and other ITC available.
31 3B-ITC-CrossUtilisation Use of ITC to set off the taxes under various tax heads. GSTR 3B downloaded from GST system This report will give you view of utilization of ITC.
Here you will get view based upon tax name wise i.e. IGST, CGST, SGST and Cess.
Based on GSTR 3B, in this report you will get ITC utilized values against the various tax types.
32 3B – Net ITC available Cumulative ITC available, reversed, ineligible and net GSTR 3B downloaded from GST system This report will give you overview of net ITC available
Here you will get view based upon Period wise.
Based on GSTR 3B, in this report you will get input tax credit amounts bifurcated between total ITC available, ITC reversed, ITC ineligible and Net ITC available.
So it will give you the insights of Net ITC available over periods.
33 3B-SupplyDetails Break-up of table 3.1 of GSTR 3B at PAN level and drill down to GSTIN GSTR 3B downloaded from GST system This report will give you an overview of taxable values and tax amounts of outward supplies and inward supplies on which reverse charge is applicable mentioned in Table 3.1 of GSTR 3B
Here you will get a view based upon Period wise, Legal PAN wise and GSTIN wise.
Based on GSTR 3B, in this report, you will get Outward supplies bifurcated between zero rated outward supplies, other outward supplies, Nil rated, exempted outward supplies and Inward supplies on which reverse charge is applicable
34 3B-Interest and Late Fee Taxpayers who have paid interest or late fee. Data will be shown only when there are some values for interest or late fee GSTR 3B downloaded from GST system This report will give you a view of interest and late fees paid by you.
Here you will get a view based upon Period wise, Legal company name wise and GSTIN wise.
Based on GSTR 3B, this report will give you an idea about how much interest and late fees you have paid. So based on this report you can take some actions to cut down this kind of late fees and do filing on time.
35 Tax Liability on Outward and Inward (RCM) Composition of tax liability into paybale on outward supplies and inward subject to RCM. GSTR 3B downloaded from GST system This report will give you tax liability bifurcation between outward supplies and inward supplies liable to reverse charge based on details provided in GSTR 3B.
Here you will get view based upon Period wise
Top 10
36 Top 10 vendors (2A) Top 10 vendors from whom purchases are made, in terms of value. Only for B2B GSTR 2A downloaded from GST system This report will give list of top 10 vendors from whom purchases are made by you. [Note – For this report only B2B counterparties are considered]
For this valuation, invoice value is considered and not the invoice count with that vendors.
Here you will get view based upon vendor GSTIN name wise.
Based on GSTR 2A, in this report you will get values including tax getting bifurcated between top 10 vendor wise.
37 Top 10 customers (1U) Top 10 customers to whom sales are made, in terms of value. Only for B2B GSTR 1 data uploaded in IRIS This report will give list of top 10 customers to whom sales are made by you. [Note – For this report only B2B counterparties are considered]
For this valuation, invoice value is considered and not the invoice count with that customers.
Here you will get view based upon customer GSTIN name wise.
Based on GSTR 1, in this report you will get values including tax getting bifurcated between top 10 customers wise.
38 Top10 HSN supplies – Value (1U) Top 10 goods/services sold. Ranking taxable value wise GSTR 1 data uploaded in IRIS This report will give list of top 10 products and services sold. For top 10, the taxable value is considered
Based on GSTR 1 HSN Summary, in this report you will get quantity sold and taxable value for the HSN
39 Top10 HSN supplies – Quantity (1U) Top 10 goods/services sold. Ranking quantity wise GSTR 1 data uploaded in IRIS This report will give list of top 10 products and services sold. For top 10, the quantity is considered
Based on GSTR 1 HSN Summary, in this report you will get quantity sold, taxable value for top 10 HSN
40 Top10 states where sales are made (1U) Top 10 states where sales are made. Ranking based upon taxable values GSTR 1 data uploaded in IRIS This report will give you list of top 10 POS where sales are made
Based on GSTR 1, in this report you will get Taxable values bifurcated between top 10 POS.
So by using this report, you will get insight of in which state you are doing maximum business
Counterparty Analysis
41 New Customers Trend of growth in B2B customers and business from them as observed every month. Based on GSTR 1 uploaded in IRIS GSTR 1 data uploaded in IRIS This report will provide you the count of new customers added and sales done with them during period as per GSTR 1 data and further bifurcation of customers into within and outside business group.
These details are available Period wise.
42 New Customers – Details Details of new B2B customers and business. New customer indicates customer to whom supplies are made for first time. GSTR 1 data uploaded in IRIS This report will provide you the count of new customers added and sales done with them during period as per GSTR 1 data and further bifurcation of customers into within and outside business group.
These details are available Period wise.
43 New Vendors Trend of growth in B2B vendors and purchases from them as observed month on month. Based on GSTR 2A available in IRIS GSTR 2A data downloaded from GSTN This report will provide you the count of new vendors added and purchases made from them during period as per GSTR 2A data and further bifurcation of vendors into within and outside business group.
These details are available Period wise.
44 New Vendors – Details Details of new B2B vendors and business. New vendor indicates vendor to whom supplies are made for first time. GSTR 2A data downloaded from GSTN This report will provide you the count of new vendors added and purchases made from them during period as per GSTR 2A data and further bifurcation of vendors into within and outside business group.
These details are available Period wise.
ITC Analysis
45 2A-Vendors who yet filed their GSTR 1_ITC Analysis This report gives the list of vendors who haven’t filed their GSTR-1 for the filing period. GSTR 2A data downloaded from GSTN This report will give you details of invoice count for the counterparty who not yet filed their GSTR 1.
Based on GSTR 2A, here we consider the details of counterparties who’s CFS =N i.e. counterparty filing status is “No”.
Here you will get view based upon period wise and counterparty wise.
This should help you to identify the cases where if you have claimed ITC, it might be subject to reversal if the counterparty does not file its return.
46 GSTR 2A-ITC Eligibility-OriginalOnly-Detailed Provides ITC eligible details based on GSTR 2A GSTR 2A data downloaded from GSTN This report will provide you details of ITC eligibility GSTIN wise and Period wise based on GSTR 2A data.
In this report only regular original invoices are considered.
Also eligibility decided based upon POS same as per taxpayer or same first two digits of GSTIN of Counterparty, Counterparty filing status “Y” and with Reverse charge as “N”.
47 ITC ineligible due to PoS difference (detailed) Based on GSTR 2A, ITC ineligible due to PoS difference (detailed) GSTR 2A data downloaded from GSTN Detailed report based on GSTR-2A providing insight of Ineligible ITC due to difference in Place of Supply. This report will also provide counterparty GSTIN details.
As per Law, where there is a difference in POS, such ITC is not eligible to be claimed.
48 ITC ineligible due to PoS difference (Month-wise) Based on GSTR-2A, ITC ineligible due to PoS difference (Month wise) GSTR 2A data downloaded from GSTN Month-wise report based on GSTR-2A providing insight of Ineligible ITC due to a difference in Place of Supply.
As per Law, where there is a difference in POS, such ITC is not eligible to be claimed.
49 ITC ineligible where CFS is N (Detailed) Based on GSTR-2A, ITC ineligible where CFS is N (detailed) GSTR 2A data downloaded from GSTN Detailed report based on GSTR-2A providing insight of Ineligible ITC due to non filed status of counter-parties. This report will also provide counterparty GSTIN details.
As per Law, where the counter-party filing status is “NO”, the Taxpayer is not eligible to claim such ITC. These invoices highlight the cases of Vendors to be followed up.
50 ITC ineligible where CFS is N (Month-wise) Based on GSTR-2A, ITC ineligible where CFS is N (summary) GSTR 2A data downloaded from GSTN Month-wise report based on GSTR-2A providing insight of Ineligible ITC due to non filed status of counter-parties.
As per Law, where the counter-party filing status is “NO”, the Taxpayer is not eligible to claim such ITC. This report highlights the cases of Vendors to be followed up.
Reconciliation
51 Reconciled-CTIN-Summary This report gives the Counter-party wise reconciliation summary. Reconciliation collection This report classifies the reconciliation result based on Counter-party GSTIN.
This CTIN Summary is for B2B and CDN. i.e, the results are netted off
Document Type = RI, C, and D
Measures prefixed with ‘P’ are values corresponding to Purchase Data
Measures Prefixed with S are values corresponding from GSTR-2A fetched.
52 Reconciliation Status – With in and Outside Group Reconciliation results categorized into within and outside PAN with drill down to GSTIN Reconciliation collection This report gives the reconciliation status for financial years within and outside a legal PAN.
53 Reconciliation-Overview Summary of invoices reconciled and ITC eligibility for the same. Cumulative for all periods Reconciliation collection An overall view of reconciliation as per reconciliation category.
For each of reconciliation category, this report reflects how much of ITC is eligible and Not eligible along with reasons of Ineligibility like due to POS difference, Only due to CFS or Subject to reverse charge and Due to POS and CFS=N.
54 Analysis of ITC Availed Based on ITC availed (IP, CP, etc.), a summary of tax amount as per supplier and ITC amount as per purchase register Reconciliation collection Analysis of the ITC availed during the financial period for each category of ip = input goods, cp = capital goods, is = input services, no = not eligible.
This report also provides a comparative view of ITC available and that availed as values are of GSTR-2A and 2P for given reconciliation type.

 

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