Gst Registration Itc Mismatch Report
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Form GST ITC-1A
Recipient's GSTIN -
Name -
Tax Period -
Date -
Summary -
S.No.
Decsription
IGST
CGST SGST Total
1
2
3
4
5
6
ITC Claimed in current tax period
Matched ITC claim for current tax period
Mismatched ITC of earlier tax period matched in
ITC Mismatched - Current Period
Mismatched ITC of earlier tax period- Added as
Output tax liability
Output Tax added due to Duplicate ITC Claim
Report No.(i) - ITC Mismatch Report
Sr No. Supplier's
GSTIN
Supplier's
Name
Invoice/deb
it note No.
Invoice /
debit
date
HSN/
SAC
As per Supplier
Taxable value
(as per line item)
1
2
3
4
5
6
7
Part A - Both supplier and recipient has filed valid relevant returns
Part B - Supplier has not filed valid return
IGST
Output Tax
CGST
SGST
Rate
8
Amount
9
Rate Amount Rate
12
11
10
Amount
13
Invoice /
debit
date
HSN/SA
C
14
15
Taxable
value
(as per
line item)
16
IGST
Rate
17
Amount
18
Input Tax
CGST
Rate Amount
19
20
SGST
IGST
CGST
SGST
Rate
21
Amount
22
23
24
25
As per Receiver
ITC availed liable to be added as
Note -
1. Additional invoices added by recipient will remain under mismatch category till these are accepted by pairing supplier.
2. All invoices will remain under mismatch pertaining to those suppliers who have not filed the valid returns till date.
#. Difference between ITC claimed by receiver taxpayer and output tax paid by supplier taxpayer
Report No. (ii)-Duplicate claims
Sr No. Supplier's
GSTIN
Supplier's
Name
Invoice/deb
it note No.
Invoice /
debit
date
HSN/
SAC
Taxable value
(as per line item)
Duplicate ITC Claimed
IGST
CGST
Rate
Amount
Rate Amount Rate
1
2
3
4
5
6
7
Summary -
1
2
3
Output tax reduced by Supplier
Corresponding ITC reduced by receiver
Output tax liable to be added
Report No. (iii) -ITC Mismatch Report due to credit notes
Output Tax Added
CGST
SGST
SGST
Amount Amount Amount Amount
IGST
Sr No. Supplier's
GSTIN
Supplier's
Name
Credit note
No.
Credit
Note
Date
HSN/
SAC
As per Supplier
Value of Credit note
1
2
3
4
5
6
7
Output Tax reduced
IGST
CGST
SGST
Rate
8
Amount
9
Rate Amount Rate
12
11
10
Amount
13
Credit
Note
Date
HSN/SA
C
Value
14
15
16
IGST
Rate
17
Amount
18
ITC reduced
CGST
Rate Amount
19
20
SGST
IGST
CGST
SGST
Rate
21
Amount
22
23
24
25
As per Receiver
Output tax liable to be added
1. Month wise reversal details
2. Reclaim of reversed ITC / reduction in output tax
3. Summary of mismatches and list for tax authorities
if not include in MIS reports
#. Difference between output tax reduced by supplier taxpayer and ITC reduced by receiver taxpayer
Part A - Both supplier and recipient has filed valid relevant returns
Part B - Supplier has not filed valid return
Form GST ITC-1B
Supplier's GSTIN -
Name -
Tax Period -
Date -
Summary -
1
2
3
Output tax declared in current tax period GSTR
Output tax increased due to acceptance/rectification of mismatched invoices
ITC claimed by receivers in excess of output tax
Report No. (i) - Details of the Mismatches
Sr No. Receiver's
GSTIN
Receiver's
Name
Invoice/de
bit note
No.
Invoice /
debit
date
HSN/
SAC
Taxable value
(as per line item)
As per Supplier
Output Tax
(as per in GSTR 1/5)
As per Receiver
Input Tax
(as per in GSTR 2/6)
ITC availed liable to be added
to the output liability
Invoice
/ debit
date
HSN/S
AC
Taxab
le
value
(as per
line
item)
1
2
3
4
5
6
7
IGST
CGST
SGST
Rate
8
Amount
9
Rate
10
Amount
11
Rate
12
Amount
13
14
15
16
Rate
17
Amount
18
Rate
19
Amount
20
Rate
21
Amount
22
23
24
25
IGST
CGST
SGST
IGST
CGST
SGST
Note -
1. Additional invoices added by recipient will remain under mismatch category till these are accepted by pairing supplier.
2. All invoices will remain under mismatch pertaining to those suppliers who have not filed the valid returns till date.
#. Difference between ITC claimed by receiver taxpayer and output tax paid by supplier taxpayer
Part C - Supplier has issued credit note but recipient is yet to reduce ITC
Summary -
Output tax reduced by Supplier in current
tax period
Corresponding ITC reduced by receiver in
current tax period
Mismatched reduction in output tax of
earlier tax period matched in current tax
period
Reduction in output tax not matched by
corresponding decrease in ITC
Mismatched reduction in output tax of
earlier tax period - Added as Output Tax
liability in current tax period
1
2
3
4
5
Report No. (ii) - Details of the Mismatches due to credit notes
Sr No. Receiver's
GSTIN
Receiver's
Name
Credit
note No.
Credit
Note
Date
HSN/
SAC
As per Supplier
Value of Credit note
Output Tax reduced
Credit
Note
Date
HSN/S
AC
Value
As per Receiver
ITC reduced
Output tax liable to be added
1
2
3
4
5
6
7
IGST
CGST
SGST
Rate
8
Amount
9
Rate
10
Amount
11
Rate
12
Amount
13
14
15
16
Rate
17
Amount
18
Rate
19
Amount
20
Rate
21
Amount
22
23
24
25
IGST
CGST
SGST
IGST
CGST
SGST
Reports may also be included on -
1. Month wise reversal details
2. Reclaim of reversed ITC / reduction in output tax
3. Summary of mismatches and list for tax authorities
if not include in MIS reports
#. Difference betweenoutput tax reduced by supplier taxpayer and ITC reduced by receiver taxpayer
Sr No. Supplier's
GSTIN
Supplier's
Name
Credit
note No.
Credit
Note date
HSN/
SAC
Taxable value
(as per line item)
Duplicate reduction in output liability
Output Tax
(as per in GSTR 1/5)
Report (iii)- Duplicate claim
IGST
CGST
SGST
IGST CGST SGST
Amount Amount Amount Amount
1
2
3
4
5
6
7
Rate
Amount
Rate
Amount
Rate
IGST CGST
SGST
Total
Output tax liable to be imposed on Supplier
due to mismatch with e-commerce operators
in Current period
Output tax added due to mismatch in earlier
period
Mismatched Output tax liability of earlier
period- Matched in current period
1
2
3
Report No. (iv)(a) - Mismatch report- Outward supplies made through e-commerce operator (For Supplies to Registered Dealers)
Sr No.
E-
commerce
GSTIN
Invoice No.
Invoice
Date.
Place of
Supply
(State
Code)
As per E-commerce Company
Taxable value
HSN/
SAC
Supplies Declared
(as per in GSTR 9)
Invoice
No.
Invoice
Date.
Place
of
Suppl
y
(State
Code)
As per Supplier
HSN/SAC Taxable
value
Supplies Declared
(as per in GSTR 1/5)
Output tax liable to be
imposed on Supplier
1
2
3
4
5
6
7
IGST
CGST
SGST
Rate
8
Amount
9
Rate
10
Amount
11
Rate
12
Amount
13
14
15
16
17
18
IGST
CGST
SGST
IGST
CGST
SGST
Rate
19
Amount
20
Rate
21
Amount
22
Rate
23
Amount
24
25
26
27
Report No. (iv)(b) - Mismatch report- Outward supplies made through e-commerce company (For Supplies to Other than Registered Dealers)
As per E-commerce Company
Taxable value
Place of Supply
(State Code)
Supplies Declared
(as per in GSTR 9)
Tax
Period
Place of Supply (State
Code)
Taxable
value
Supplies Declared
(as per in GSTR 1/5)
As per Supplier
Output tax liable to be
imposed on Supplier
1
2
3
4
5
6
IGST
CGST
SGST
Rate
7
Amount
8
Rate
9
Amount
10
Rate
11
Amount
12
13
14
15
IGST
CGST
SGST
IGST
CGST
SGST
Rate
16
Amount
17
Rate
18
Amount
19
Rate
20
Amount
21
22
23
24
Sr No.
E-
commerce
GSTIN
Tax
Period
E-
commerce
Company
name
Mismatch Reports for E-commerce Operators
GST ITC - 1C
E-commerce Operator's GSTIN -
Name -
Tax Period -
Mismatched supplies Current period
Mismatched supplies earlier period- matched
Taxable Value
Report No. (i) - Mismatch report- Outward supplies made through e-commerce operator (For Supplies to Registered Dealers)
Sr
No.
Supplier
GSTIN
Invoice
No.
Invoice
Date.
HSN/
SAC
Taxable
value
Place of
Supply
(State
Code)
1
2
3
4
5
6
7
As per E-commerce Company
Supplies Declared
(as per in GSTR 9)
Invoice
No.
Invoice
Date.
As per Supplier
HSN/
SAC
Taxable
value
Supplies Declared
(as per in GSTR 1/5)
Output tax liable to be
imposed on Supplier
Place of
Supply
(State
Code)
IGST
CGST
SGST
Rate
8
Amount
9
Rate
10
Amount
11
Rate
12
Amount
13
14
15
16
17
18
IGST
CGST
SGST
IGST
CGST
SGST
Rate
19
Amount
20
Rate
21
Amount
22
Rate
23
Amount
24
25
26
27
Sr
No.
Supplier
GSTIN
Supplier
name
Tax
Period
Place of Supply
(State Code)
Taxable
value
Supplies Declared
(as per in GSTR 9)
Tax
Period
Place of Supply (State Code)
Taxable
value
Supplies Declared
(as per in GSTR 1/5)
As per E-commerce Company
As per Supplier
Output tax liable to be
imposed on Supplier
Report No. (ii) - Mismatch report- Outward supplies made through e-commerce company (For Supplies to Other than Registered Dealers)
1
2
3
4
5
6
IGST
CGST
SGST
Rate
7
Amount
8
Rate
9
Amount
10
Rate
11
Amount
12
13
14
15
IGST
CGST
SGST
IGST
CGST
SGST
Rate
16
Amount
17
Rate
18
Amount
19
Rate
20
Amount
21
22
23
24