Your GSTR-3B vs Books Reconciliation Excel file is ready — fully rebuilt with clean structure and zero formula errors. Here’s what’s inside across 6 sheets:
Sheet 1 — Master Reconciliation Statement The central three-part recon covering all GSTR-3B tables with a two-level column header (Tax ₹ | Books ₹ | Difference ₹), broken down by CGST / SGST / IGST. Covers Part A (Outward Supplies — Table 3.1 with all sub-sections a/b/c/d/e and 3.2), Part B (ITC — Table 4 with T5/T6/T7 sub-totals and Net ITC formula), Part C (Tax Payment — Table 6), and Part D (Variance Summary with 9 variance check rows).
Sheet 2 — Tax Liability Working Category-wise tax computation for all supply types (B2B, B2C, Exports, Nil/Exempt, RCM) with Books tax vs GSTR-3B columns, auto-calculated section sub-totals, Grand Total, and a Difference row highlighting CGST/SGST/IGST gaps.
Sheet 3 — ITC Reconciliation (Table 4 Detail) Three-way ITC comparison: GSTR-2B auto-draft vs Books claimed vs GSTR-3B filed — with 2B vs Books and Books vs 3B difference columns for each ITC category (4A(1) through 4D), plus Net ITC formula row.
Sheet 4 — Blocked Credits Sec 17(5) All 14 blocked credit categories with input cells, auto-totalled blocked ITC per category, and a comparison against amount reversed in GSTR-3B Table 4B(2) — with a statutory warning note.
Sheet 5 — Interest & Late Fee Calculator Auto-computes interest at 18%/24% p.a. (Section 50) and late fee (Section 47) based on tax amount, due date, payment date, and days delayed — with statutory rate references and notes.
Sheet 6 — Monthly Recon Checklist 35-point compliance checklist across Pre-Filing, Outward Supplies, ITC, Tax Payment, and Post-Filing stages — with status, responsible person, and target date columns.
