Table-A

Amt already paid in DRC-03

ARN No. Date SGST CGST

Table-B
Amt already paid in subsequent return
Tax period ARN No. Date SGST CGST

Table-1
GSTR-2A value increased after filing GSTR-09
S.No GSTIN of seller Invoice Nol. Date Amt SGST CGST

Table-2
Invoice raised on defunct sister concern
S. GSTIN of GSTIN of Defunct Invoice Date Amt SGST CGST
No original seller sister concern No.

Table-3
Tax and turnover values wrongly entered but amendments not made for correction
Invo Actual Reporte Report Report
GSTIN of Actual Actual
S.No ice Invoice Amou d ed ed
purchaser SGST CGST
No. Date nt Amount SGST CGST
1 2 3 4 5 6 7 8 9 10

Table-4
Credit notes Amendments related to current year
S.No GSTIN of purchaser Credit note no Date Amount SGST CGST
1 2 3 4 5 6 7

1
 Table-5

Invoices uploaded twice once as B2C then B2B

Tax period of B2C Tax period of
S.No GSTIN of recipient SGST Amt CGST Amt
invoice B2B invoice
1 2 3 4 5 6

Table-6
Tax value wrongly entered in e waybill
S. Invoice EWB Actual Actual Reported Reported
Reason Date Date
No No. No. SGST CGST SGST CGST
1 2 3 4 5 6 7 8 9 10

Table-7
TDS deductors deducted higher amount
Actual Actual
amount amount
GSTIN of ARN of Rate at Amount Actual to be to be
tax GSTR- Tax which deducted deducted deducted deducted
S.No deductor 07A period deducted SGST CGST SGST CGST
1 2 3 4 5 6 7 8 9

Table-8
TDS amount related to other GSTIN wrongly credited
GSTIN of Name of Actual GSTIN
Actual Name
GSTIN of the the of the Amount Amount
of the
S.No tax deductee deductee deductee to deducted deducte
deductee to
deductor mentione mentione be SGST d CGST
be mentioned
d d mentioned
1 2 3 4 5 6 7 8

Table-9
Turnover reported in earlier months but TDS made now
S.No GSTIN of tax Amt Month Turnover SGST CGST
deductor deducted reported reported

2
 Table-10

TCS deductors deducted higher amount

Amoun Actual Actual

GSTIN Rate at t Actual amount amount to
of tax Date of which deduct deduc to be be
collect ARN of GSTR- deduct ed ted deducted deducted
S.No ors GSTR-08 08 ed SGST CGST SGST CGST

1 2 3 4 5 6 7

Table-11

TCS amount related to other GSTIN wrongly credited

Actual Actual
GSTIN Name
GSTIN Name of the of the
of the of the deduct deduct Amoun Amo
GSTIN deduct deduct ee to ee to t unt
of tax ARN of ee ee be be deduct dedu
deduct GSTR- Tax mentio mentio mentio mentio ed cted
S.No or 08 period ned ned ned ned SGST CGST

1 2 3 4 5 6 7 8 9 10

Table-12
The difference Excess ITC is reversed in subsequent years GSTR 3B
Month in which reversal Amount reversed
S.No Amount reversed CGST
made SGST
1 2 3 4

3
 Table-13
Erroneous amount adopted in SN
S.No Description against Amt Amt Actual amt to Actual amt to be
which errorneous amt adopted in adopted be adopted in adopted in CGST
adopted in SCN SGST in CGST SGST
1 2 3 4 5 6

Table-14

The difference Excess ITC is reversed in subsequent years GSTR 3B

Month in which Amount

S.No reversal made ARN No. reversed SGST Amount reversed CGST

1 2 3 4 5

Table-15
The difference Excess TRAN-1 relates to

S.No Reason SGST Amount

1 2 3

Table-16
ITC relates to specific input
Name of HSN Name
HSN code Taxable
the ITC ITC code of of the Taxable value
S.No of specific value of
specific SGST CGST specific specific of output
input input
input output output
1 2 3 4 5 6 7 8 9

Table-17
ITC relates to capital goods
Name of Taxable value against
HSN code of the capital which ITC availed in
S.No capital good good current year ITC IGST ITC CGST
1 2 3 4 5 6

4
 Table-18
Total turnover in the consolidated GSTR-3B
S.N
Box in GSTR-3B Value
o
1 2 3
1 3.1
2 3.2
3 5
4 Total

Table-19
Actual exempt turnover
Adopted exempt
S.No Reasons* Actual exempt turnover
turnover
1 2 3 4

Table-20

ITC claimed on goods under the exception to 17(5)

HSN code/SAC of HSN code/SAC of

goods/services goods /services
on which ITC Value of SGST CGST supplied by the Value of
S.No Reason disallowed purchases ITC ITC assessee supplies

1 2 3 4 5 6 7 8

Table-21

HSN code erroneously adopted for applying Section 17(5) restriction

HSN
Actual HSN
code Taxabl ITC ITC ITC ITC
S.No HSN descriptio
propose e value IGST CGST SGST CGST
code n
d

1 2 3 4 5 6 7 8 9

5
 Table-22

Actual date of filing of return was considered erroneously

Date of filing
of return as Actual date
S.No Month per notice of filing ARN

1 2 3 4 5