Tally Accounting
Posted by Asok K Nadhani on

GSRT-2 Return Filing from Tally

GSTR-2  filing from Tally

GSTR-2 report includes the details of all inward supplies made in the given period.

The inward supply details include B2B invoices to registered and unregistered dealers, import of goods and services, adjustments to purchases in debit/credit notes, nil rated invoices, advances paid and adjusted, and tax credit reversed or re-claimed

GSTR-2 Return in Tally

Select GoT > Display > Statutory Reports > GST > GSTR–2  to get GSTR-2 Report

GSTR-2 Report display in Tally

GST Return sections : The Tally GSTR-2 Return contains following major sections

  • Returns summary :  Summary break up of number of vouchers.
  • Particulars : Tablewise details as per Statutory GSTR Format

The vouchers are shown under heads To be Reconciled and To be Uploaded head, according to their Status.

Reconciliation Overall Status : The Reconciliation Statuscolumn indicates overall status of the table based on the invoice matching.

  • Completed : When status is set for all the vouchers in the table.
  • Not Complete : Whenstatus is not set for any/multiple/all the invoice(s).

GSTR-2 Configuration : AtGSTR-2 Return, click F12:Configure to get Configuration screen to set the report options:

GSTR-2 Display Configuration in Tally

  • Tax types in separate columns : Set Yes atShow tax types in separate columnsto view all GST tax types in separate columns, else set No to display all Taxes in a single column without the central tax, state tax and integrated tax break-up.
  • Tax details : At Show tax details of, select the option from list as follows :
    • Select Input Credit Onlyto view only the tax credit claimed.
    • Select Tax Paid Onlyto view the tax amount paid.
    • Select Bothto view the tax paid and the tax credit claimed.

GSTR-2 Tax Details option in Tally

  • Invoice Amount Difference : The difference in Invoice value appearing in GSTR-2 file of portal and Tally.ERP 9 is set to 1 to be ignored. At Ignore differences in value up tochange it as required to ensure the relevant transactions are included in the returns.
  • HSN/SAC Summary : To show HSN Summary of inward supplies, setYesShow HSN/SAC Summary
  • Vouchers Grouping : AtGroup vouchers by, select the Ordering Option from the list to show the vouchers in desired order.

GSTR-2 Report Group by option in Tally

  • Tax difference options : At Allow tax difference up to, set the value to allow Tax Differenceto ensure the transactions having allowable difference are included in the returns.
    • Tax Difference Type  : Having set the allowable tax difference as above, at Actual Tax versus Computed Tax is, select the type of allowable difference from the list :

GSTR-2 Tax Differnce Type option list in Tally

  • Greater : Vouchers with actual (transaction) value greater than the computed value are included in the returns.
  • Greater or lesser : Vouchers with actual (transaction) value greater or lesser than the computed value are included in the returns.
  • Lesser : Vouchers with actual (transaction) value lesser than the computed value are included in the returns.

Voucher Statistics Summary

The Return Summary section at the top part shows summary of all transactions recorded in the reporting period . Drill down on each row to view the details

GSTR-2 Voucher Statistics Summary

Voucher Type wise Details : Drill down from Number of Vouchers for the period to get the Voucher Statistics, showing Number of Vouchers for each Voucher type for the Report Period.

  • Included Vouchers : Drill down form Included in returns to get the Voucher Type wise number of Vouchers that has been considered in compiling of GSR-2 Return
  • Excluded Vouchers : Drill down from  Not relevant for returnsto view the Summary of Excluded Vouchersreport, with the transaction type-wise voucher count

Other transaction types that can appear under excluded vouchers:

  • Excluded by User : Manually excluded by you from the list of included or uncertain transactions. Drill down and use I : Include Vouchers , if required . Based on the information in the voucher it will move to either included or uncertain.
  • Number of each Voucher type wise and vouchers and number of each Voucher Type that do not have any GST implication (No GST Implications).
  • Non GSTR-2 Transactions : The transactions which are part of other returns having no implication on GSTR–2.

Based on the voucher type used and the exclusions specified, the relevant categories appear with the voucher count.

  • Not included in returns due to incomplete information : Displays number of all vouchers for which tax type/tax rate not specified, vouchers have incomplete/incorrect adjustment details, and UQC is not selected. Rectify the vouchers before exporting GST returns. If the computed tax is not equal to the tax entered in the invoice, the transaction appears under Incomplete/Mismatch in information (to be resolved). Set the tax difference that you want to allow, as explained under Configuration options of the Return. 

Invoices with mismatch in information : Displays the count of all vouchers for which information required for filing returns is missing in the invoice. You can correct exceptions in the vouchers before exporting GST returns.

The exceptions are listed in the order of priority, based on the importance of the information for generating returns. Update the missing information and resolve the mismatches to include them in the Returns.

Resolving Mismatch Invoices

Drill-down through Invoices with mismatch in information of GSTR-2. Press Enter at No. of vouchers with incomplete/mismatch in informationto view the complete list of transactions. Drill down through any row to get the voucher in Alterationscreen.  Enter / update the required details in the Voucher Alterationscreen, to resolve the mismatch, as follows:

  • Incomplete information : Drill-down through Not included in returns due to incomplete information in GSTR-2.Enter the missing information as reported at Type of Mismatch / Incomplete info column
  • UoM not mapped to Unit Quantity Code (UQC) .: Select the UoM Symbol.
    • Exclude from Summary : Click X : Exclude from Summaryto exclude the transactions involving these unit of measurements from the HSN/SAC Summaryreport. These transactions will appear under the Not included in HSN/SAC Summary (UQC not available)section of HSN/SAC Summary report. The transactions will get included in the relevant sections of the GST return
    • Mapping with UQC from the report : Click S : Map with UQC, select the UQC and press Enter .
    • Selecting UQC in the stock item master : Press Enteron the selected UoM Symboland select the Unit Quantity Code (UQC)
  • Country, state and dealer type not specified : Select the state, specify the GSTIN and select dealer type for each transaction.
  • Tax rate/tax type not specified : Displays the count of transactions for which the rate or tax type is not selected in the item/ledger master. Select the Nature of Transaction, Enter the Tax Rate for respective Tax Type.
  • Nature of transaction, taxable value, rate of tax modified in voucher :  Select the offending voucher. Click R : Resolveto select Nature of transactionand enter other details manually, or click A : Accept as is to Accept the voucher as is (a confirmation message for acceptance is displayed), type Yes to Accept.
  • Incorrect tax type selected in Tax Ledger : Select the applicable GST Tax ledger in Voucher
  • Mismatch due to tax amount modified in voucher : Depending on the mismatch you may resolve in any of the following ways:
    • Resolve : Click  R : Resolve, enter the tax value at As per transactioncolumn of the voucher, and press Ctrl+A to Accept.
    • Accept as it is : Click A : Accept as is , and press Enter to confirm acceptance.
    • Recompute : Click F5:Recompute to recompute the Tax amount and press Ctrl+Ato Accept.
  • Voucher with incomplete/incorrect adjustment details: At Nature of adjustmentand at Additional details, select the proper applicable optionfor each voucher
  • Information required for generating table-wise details not provided : Displays Voucher excluded from GSTR-2  due to incomplete information. Select Information required for generating table-wise details not provided. Select voucher displaying Table wise Exception screen. Enter / Update missing info and get back to Exception Resolution screen.

Click Exception Type and resolve Party Ledger / Voucher level inconsistencies from one place.

  • Party Level Exception : SelectParty Ledger Level Corrections at Select Exception Resolution Typescreen.  Enter Party GSTIN at Party Ledger Level correction
  • Voucher level exceptions : Select Voucher Level Correctionsat Select Exception Resolution Typescreen. Enter the details in listed vouchers.

This way, drill down form any row to resolve the inconsistencies. Having done the update, press Enter to save the changes

Filter for Item level and Ledger level exceptions : Exceptions of incomplete/mismatch information are listed voucher-wise. To view the exceptions Master wise (item master-wise or ledger-wise), filter the exceptions caused by an item / ledger to resolve from a single screen.

  • Resolve exception at master level
    • Item Exception : Click I : Item Exceptions Button at Button Bar. Select the required exception type from Total Masterscolumn to display Multi Stock Alterationscreen. Enter HSN/SAC, Tax Rate. Select Taxabilityand enter the Effective Date
    • Ledger Exception : Click L : Ledger Exceptions. Selectexception type from Total Masters column to display Multi Ledger Alteration screen. Select / Enter relevant details.
  • Resolve exception at voucher level
    • Item Exception : Click I : Item Exceptions. Button at Button Bar. Select required exception type from Total Masters column to display Exception Resolution screen. Select Nature of Transaction. Enter Tax Rate.
    • Ledger Exception : Click L : Ledger Exceptions. Select required exception type from Total Masters column to display Exception Resolution screen. Select / Enter relevant details.

GSTR -2 Return Table Details in Tally

In GSTR-2 (F-1A) drill down from any Item under the Heads To be Reconciled with GST Portal, and To be uploaded to GST Portal, you get Tables corresponding to Tables in GSTR-2 Portal, described in another chapter.

URD Purchases : On drill down form URD Purchases in GSTR-2 Report , you get the URD Purchases Report (for Reverse Charges Liability) showing Invoice details with taxable amount and tax value for URD purchases only for the days on which the set threshold limit (the Threshold limit may be set through F12:Configure option) is exceeded (default value of Rs. 5000).

GSTR-2 Return Filing  in GST Portal

Having resolved all the issues in GSTR-2 Return in Tally ERP9, you are now ready to file the GSTR-2 Return from Tally, in following steps

  • Download JSON file from GST Portal
  • Load the JSON File and reconcile Transactions
  • Generate the GSTR-2 Return in JSON Format
  • File the GSTR-2 Return in GSTN Portal

Download GSTR-2 file from the GST portal : Log in to the GST portal. Select Services > Returns > Returns Dashboard. Select period. Select the Return filing period, Click SEARCH. At Inward supplies received by taxpayer GSTR2tile, click PREPARE ONLINE. Click GENERATE GSTR2 SUMMARY button and click PREVIEW button to view the transactions submitted by supplier on GSTN portal. Click BACK to return to the dashboard. At Inward supplies received by taxpayer GSTR2, click PREPARE OFFLINE. At Download tab, click GENERATE FILE. The file will be generated. Click the link Click here to download to download the GSTR-2 JSON file. Copy the ZIP/extracted JSON file in the folder to your computer.

Load the downloaded JSON file from GSTN Portal in Tally : Select Gateway of Tally > Display > Statutory Reports > GST > GSTR-2 to get GSTR-2 Return. Click L : Load Filebutton to get Load File screen.

In Load File screen, atFile Location, enter the pathname where the downloaded JSON file is placed. At Filename, select the JSON filename from list(The ZIP/JSON file will be listed only if the return period in the GSTR-2report and company GSTIN/UIN matches). Message of successful file load specifying the number of Invoices, is displayed. Type Yesto update the invoice status, else type Noto load the file, without updating Invoice status.

Downloaded GSTR-2 file : Blue colour lines show the details as per the downloaded GSTR-2 file (details of invoices submitted or saved by the supplier & Invoices manually uploaded on the porta0. Black colour lines show the details of invoices As per books.

The status displayed for B2B Invoices – 3, 4A and Credit/Debit Notes Regular – 6Care:

  • New : Set the status of invoices Available only in Booksas Newand upload them to portal as new claims. This will reflect in GSTR-1A for the counter party to act on.
  • Accepted : Set the status as Acceptedwhen the invoices in Tally.ERP 9 are fully matching with the invoices in the GSTR-2 file (downloaded from portal).
  • Modified : Set the status as Modifiedwhen the invoices in Tally.ERP 9 are partially matching with the invoice details in the portal. This will reflect in GSTR-1A for the counter party to act on.
  • Pending : Set the status as Pendingto put the invoice on hold. For example, the invoice is available in books or in portal but the goods have not been delivered during the return period. You can Accept, reject or modify the invoice in the next return period based on the transaction status.
  • Rejected : Set the status as Rejected when:
    • An unknown invoice is available on the portal.
    • The purchase invoice is created but the actual delivery of goods or rendering of services has not happened during the return period.

The rejected invoice appears for the counter party in GSTR-1A to Accept or reject.

  • Rejected by GST : Set the status as Rejected by GSTwhen:

o There is duplication of invoice.

o The reference of original invoice is not found for debit or credit note.

o GSTIN of the party has been suspended

Reconcile Invoice status in GSTR-2 file

Select B2B Invoices – 3, 4A .

  • Status not Updated : Displays the party-wise details of transactions for which status is not set.
  • Status Updated : Displays the party-wise details of transactions for which status is set.
  • Saved Transactions (Create if not available in books) : Displays the transactions which the counter party has submitted but not filed as part of GSTR-1 returns.
  • Available Only in Books (Can mark as ‘New’ when exporting) : Displays transactions which are available only in Tally.ERP 9. While exporting the data to JSON format, you can set the status as New and export it to JSON file.

Invoice-wise report : Click F5: Invoice-wise) to displayt list of transactions made with all the parties, grouped into the following categories.

  • Matched but Status not Updated : Select the status Accepted , Accepted with Ineligible ITC , Modified , Pending , or Rejected .
  • Partially Matched : Select the status Accepted , Accepted with Ineligible ITC , Modified , Pending , or Rejected .
  • Available Only in Portal (Set status or create voucher in book) : Click A : Add Voucherto create the transaction in Tally.ERP 9.
  • Status Updated : Set the status to be uploaded as Accepted , Accepted with Ineligible ITC , Modified , Pending , or Rejected .
  • Available Only in Books (Can Mark as ‘New’ when exporting) : While exporting the data to JSON format, set the status as New and export it to JSON file.
  • Saved Transactions (can mark as ‘New’ when exporting) : Displays the transactions which the counter party has submitted but not filed as part of GSTR-1 returns.

Voucher Register : From Party Register, drill down on a Party ledger to view the Voucher Register  showing the Invoices of selected Party. Click S : Set Statusto get Set Status screen. At Activity Statusfield, select thestatus as per books and as per GSTR-2 file, from the list of Status, for each Transaction.

  • Invoices with Status selected asAccepted , Pending , or Rejected moves to Status Updatedsection.
  • Invoices for with Status selected as Accepted with Ineligible ITC, the Edit Information screen appears. Set the option ITC Ineligible to Yes and save.
  • Modified – the Edit Informationscreen appears. Modify the details as required and save

Credit/Debit Notes : Select Credit/Debit Notes Regular – 6C. Reconcile the transactions as per the procedure explained  for B2B Invoices – 3, 4A.

To clear the status set, go to Voucher Register, select the transaction (press Spacebar for one transaction or Ctrl + Spacebar for multiple transactions) and click R : Clear Status

GSTR-2 Progressive Reconciliation at Stages at Regular Interval in Tally

The GSTR-2 transactions may be huge for a large business organisation. Instead of waiting till the period end to reconcile all invoices in one shot, which may be difficult to do within such short period, you may progressively reconcile the Invoices in stages. After having reconciled the first set of transactions, load the saved JSON file to continue the reconciliation for the next set of transactions. Check the date and time of the file before loading, to ensure the file has updates as per last changes made.

The overall reconciliation status of B2B invoices and credit/debit notes of regular tables appear as Not Completed. Continue reconciliation process from where ended last time. Set Yes at the configuration option ‘Save Transactions available only in the book with the Status New’.

Click S : Save Returnbefore exiting from the GSTR-2 report of Tally.ERP 9

After all the transaction statuses are reconciled, you may proceed to generate the return in JSON format and file the return.

Generating GSTR-2 in JSON format in Tally

 Load the JSON file. At GSTR-2report, click F12: Configure. Set Yes at ‘Export a separate file for CDNR & CDNUR tables’ .

GSTR-2 JSON File Generation Configuration in Tally

Click E:Export button and set Yes at ‘Export Transactions available only in the book with the Status New’ .

GSTR-2 File Export option set up

The files will be exported in JSON format in the File to Uploadfolder (in the path from where the GSTR-2 file downloaded from portal, was loaded in GSTR-2 report of Tally.ERP 9). The status of transactions which are available only in the books will be marked as Newand exported to JSON file.

If the data is exported without setting Yes at Show HSN/SAC summary? GSTR-2 report configuration screen of the GSTR-2 report, the HSN section of the exported output file will be blank.

Filing GSTR-2 Return in GSTN Portal

At GSTN portal, Click Services > Returns > Returns Dashboard . Select the Return Filing Period, click SEARCH.  Click PREPARE OFFLINE > UPLOADtab. Click CHOOSE FILEto import the GSTR-2 file in JSON format. First upload the file for all tables other thanCDNR-CDNURand then upload CDNR-CDNUR. After the JSON files are uploaded successfully, success  message would be displayed,

Click BACKto return to the dashboard.. Under Inward supplies received by taxpayer GSTR2Tile, click PREPARE ONLINE. Click SUBMIT , and FILE RETURN. The GSTR-2will be filed electronically, as usual.

Upload GSTR-2 New Data from Tally Exported File using offline tool

You may use the GSTR-2 file downloaded from the portal for filing the complete GSTR-2 return using the offline tool, through the following Steps :

  • Download the GSTR-2 file from portal
  • Import the GSTR-2 file in the offline tool, reconcile transactions, and generate JSON
  • Upload the JSON file on the portal and file your returns

Use the MS Excel file generated from Tally.ERP 9 for uploading new claims of GSTR-2. The generated Excel file includes only the invoices with the status New or blank.

  • Export GSTR-2 from Tally.ERP 9 in Excel format.
  • Open GSTR-2 report, and press Ctrl+E (Export Return ).
  • Select Excel (Spreadsheet) .
  • Set Yes at  Export unreconciled invoices to mark the status of unreconciled invoices as New.
  • Import the Excel file to the offline tool,and generate the JSON file.
  • Upload the JSON file to the portal, reconcile your invoices with that of your counter party, and file your returns.

The status updates done in Tally.ERP 9 for the invoices seen on the portal will not be included in the MS Excel file. In case of NO NEW claims, the Excel file created will be blank.

The MS Excel file provided by GST as a part of the Offline tool processes the invoice statuses for B2B Invoices and Credit/Debit Notes Regular.

GSTR-2 filing from Portal

Log in to the GST Portal (www.gst.gov.in). Select Services > Returns > Returns Dashboard. Select the Return filing period. click SEARCH. At Inward supplies received by taxpayer GSTR2tile,click PREPARE ONLINE.  Click Generate GSTR2 Summary to view the transactions submitted by the supplier on GSTN portal.

Click BACK to return to the dashboard.  At Inward supplies received by taxpayer GSTR2 tile, click PREPARE OFFLINE. At Download tab, click GENERATE FILE . The file will be generated.  At Click here to download link, click to download the GSTR-2 file at specified folder in the computer.

Import JSON file in offline tool and reconcile

Open GST Offline Tool.  Click OPEN under Open Downloaded Return file from GST portal. Select the ZIP file of JSON downloaded from portal. Click PROCEED. Compare the invoice details with the details available in Tally.ERP 9.   Reconcile the transactions Uploaded by Supplier with the transactions available in Tally.ERP 9 (press Alt+tab to compare).  Select desired transaction (one, multiple, or all transactions) displayed in a page. Based on the transaction status, click Accept, REJECT or PENDING button.

New Claims : Add the details of new claims, if any (add only one invoice at a time). Alternatively, export all  NEW claims in MS Excel format from Tally.ERP 9 (Set Yes at Export unreconciled invoices).

Click IMPORT FILEStoImport the MS Excel file in the offline tool. Click SAVE button.

Having added all the claims, click BACK > PROCEED > GENERATE FILE> Save to save the file. Upload the file to the portal, as explained next

Uploading JSON in portal and Return filing

At GSTN Portal, Click Services > Returns > Returns Dashboard . Select the Return Filing Period, click SEARCH .  Click PREPARE OFFLINE. Click Choose Fileand select JSON file to import.  A message follows on successful uploading of JSON file.

At Inward supplies received by taxpayer GSTR2tile, click PREPARE ONLINE. Click SUBMIT and FILE RETURN button to file GSTR-2 Return.

GSTR-2 Return Filing to Portal Troubleshooting

Some common errors encountered during Filing of GSTR-2 and workaround to resolve / overcome the problems / errors :

  • Error in JSON Structure Validation : This error may occur when uploading JSON File on GST Portal.

Workaround : Download latest GSTR-2 (not GSTR-2A) from the Portal and use it.

  • Negative Quantity in HSN Summary : In the GST Offline Tool, Negative Quantity cannot be entered while negative values can be entered

Workaround : Manually enter negative quantity in GSTN portal directly.

View PDF