[0:00]Agar aap GST mein ITC reconciliation kar rahe hain, chahe woh annual audit ke liye ho, ya phir GST ke departmental audit ke liye ho. Toh sabse pehle, yeh do summary banana bahut hi important hai. Agar yeh do summary banaye bina aapne kaam ko chalu kar diya, toh aap directionless kaam karenge. Aur ismein aapka bahut sara time waste ho jayega. Aur yeh jo do summary hai, inko banane ke liye aapko 10 minute se kam time lagega. Aur iske liye kaun se shortcut ka istemal karna hai, yeh main aapko is video mein bataunga. Abhi main explain karne wala hu, iske liye yeh video thoda sa lamba ho jayega. Lekin aap isko 10 minute se kam samay mein bana sakte hai. Toh sabse pehle jo hai, woh ITC 3B aur GSTR-8A ki summary hai. Aap isko 8A ya 2B se match kar sakte hai, lekin annually humein 8A mil jata hai, toh hum 8A se hi match karenge. Matlab isse kya maloom ho jayega ki overall humne ITC zyada claim kiya hai ya kam claim kiya hai, theek hai? Aur jab bhi GST department audit karta hai, toh isi tarah se summary banata hai, matlab woh ek-ek invoice match nahi karte hai. Woh overall dekhte hai ki aapke GSTR 2B mein ya phir 8A mein kitna hai aur aapne kitna claim kiya hai, theek hai? Aur second summary jo hum banayenge, woh GSTR 3B ka table 4. Kyunki aapko maloom hai ki hum GSTR 3B mein ITC ko claim karte hai aur woh karte hai table 4 mein. Toh table 4 ki summary hum is tarah se banayenge, matlab yahan par month. Uske baad hamara sabse pehle hota hai import, uske baad RCM, uske baad all other ITC. Uske baad 4B1 mein hum permanent ITC ko reverse karte hai. Aur 4B2 mein hum temporary ITC ko reverse karte hai. Aur uske baad hota hai table 4C, jo ki net ITC hum claim karte hai, theek hai? Toh yahan par yeh plus minus hoke yahan par aata hai. Agar aap GSTR 3B ko file karte hai, toh aapko yeh maloom hoga, otherwise GSTR 3B mein aap jaake yeh dekh sakte hai. Matlab yahan par yeh claim hai aur yahan par yeh reversal hai, theek hai? Uske baad ek hota hai re-claim, matlab neeche hum 4D1 mein re-claim dalte hai. Uska yahan par calculation mein koi impact nahi hota. Toh isko bhi hum reference ke liye yahan par lenge, theek hai? Aur isi ke base par aapko yahan par alag-alag list banani hai, matlab aapka import kitna hai woh invoice-wise, RCM invoice-wise. All other ITC invoice-wise, 4B1, matlab aapne kitna permanent reverse kiya hai woh invoice-wise, 4B2, yeh bhi invoice-wise. Aur net ITC, matlab aapne net ITC kitna liya hai, yeh sabse zyada important hai, kyunki yahi aapka ITC claim hai. Uski bhi list aapko alag-alag banani hai, matlab reconciliation ke liye yeh bahut hi easy ho jayega, theek hai? Toh abhi yeh jo do summary hai, woh kaise banayenge, yeh hum dekhte hai. Toh sabse pehle aapko GST portal pe jana hai, uske baad services, return aur yahan par tax liabilities and ITC comparison, isko select karna hai. Yahan par hum 2024-25, iska recover kar rahe hai, toh hum isko select karenge aur search. Toh yahan par hamare paas summary aa jayegi, theek hai? Hum sabse neeche jayenge aur yahan par download comparison report. Matlab is poore report ko download karenge aur hamare folder mein save karenge, theek hai? Uske baad hum jayenge service, ledger aur electronic credit reversal and re-claimed statement, isko select karenge. Yahan par isko select karenge aur yahan par period ko select karna hai.
[3:43]Toh hum 2024-25, yeh period hai hamara, toh April 24 ka return hum May mein file karte hai, May 24 se. Toh yahan par main May se report leta hu, kyunki yeh jo report hai, woh poore ek saal ka hi download hota hai. Toh main kya karta hu, May 24 se lekar April 25, kyunki March ka jo return hai, woh hum April mein file karenge, toh 25, April 25, 30 April 25, go. Toh yahan par yeh report aa jayega. Isko main yahan par save as Excel aur yeh bhi save kar deta hu. Uske baad main service mein jaunga, return aur annual return. Yahan par 24-25 search. Annual return GSTR 9, toh yahan par main view kar deta hu. Uske baad yahan se humein download GSTR 3B summary, matlab GSTR 3B ki yearly summary aapko yahan par mil jayegi. Toh main isko select kar deta hu aur isko download kar deta hu. Abhi hum ITC reconciliation banana yahan par shuru kar denge. Toh sabse pehle main yahan par summary banata hu. Toh yahan par isko main delete kar deta hu jo ki pehle se hai. Abhi hum yahan par ITC as per GSTR 8A, toh 8A kya hota hai aapko maloom hoga, nahi toh main aapko batata hu. Jab bhi aap GSTR 9 file karte hai, toh woh compare karta hai 8A se. 8A matlab kya, poore saal mein is year ke related aapke GSTR 2B mein kitne sare purchase ki invoice reflect hue. Woh aapko yahan par table 8 hota hai, yahan par table 8A, ismein show hota hai, yahan par kya hai ITC as per GSTR 2B. Matlab GSTR 2B mein jo purchase ki invoice reflect hote hai, usmein se kuch invoices woh yahan se nikal dete hai aur hamara 8A generate hota hai, jo ki purely is saal ka hota hai. Toh hum kya karenge, isi data ko wahan par copy paste karenge. Toh yahan par 8A, sabse pehle IGST. Uske baad CGST, uske baad SGST, matlab yahan par 8A aa gaya. Yeh toh 8A hai, matlab poore invoices yahan par reflect hue hai, lekin ismein se kuch invoices humne next year mein claim kiye hai. Woh hum kahan par show karte hai, yahan par dekhiye, 8C mein ITC on inward supplies, received during financial year, but availed in next financial year, matlab next year mein humne jo ITC claim kiya hai, woh hum yahan par 8C mein dalte hai. Toh isko main yahan par dal deta hu, yeh minus hoga, kyunki yeh humne next year mein claim kiya hai. Yeh itna claim karna tha aur yeh next year mein claim kiya hai, toh is saal mein hum itna hi claim kar sakte hai.
[6:47]Matlab simple main aapko batata hu, itna ITC aapke portal pe reflect hua. Usmein se itna ITC aapne next year mein claim kiya, woh aapne yahan par GSTR 9 mein show kiya hai. Matlab yeh ITC aapke paas available tha current year mein claim karne ke liye, theek hai? Abhi main GSTR 3B ko open kar deta hu, isko main right click karunga, open with aur yahan par Microsoft Edge, matlab yahan se hum easily copy paste kar sakte hai, theek hai? Abhi main neeche jaunga aur yahan par hai table 4 eligible ITC. Yahan par humein total ITC show hota hai, matlab RCM, import, aur all other ITC, total ITC humein yahan par show hota hai, dekhiye, table 4A, toh isko hum copy karenge IGST, CGST aur SGST. Uske baad hum less karenge import, kyunki import jo hai, woh 8A mein show nahi hota, woh import alag se show hota hai. Woh bhi GSTR 2B aur 2A mein show hota hai, usi ko aap claim karte hai, matlab woh kahan se manually claim nahi karte hai, lekin woh 8A mein show nahi hota, theek hai, kyunki import alag baat hai. Toh agar humne koi import claim kiya hai, toh yahan par aapko show ho jayega, toh main yahan par dal deta hu, yeh minus hoga, kyunki yeh 8A ka part nahi hai. Aur import mein IGST hi rahega, wahan par CGST, SGST nahi hoga, theek hai? Uske baad RCM ko less karna hai, kyunki RCM hum hi pay karte hai, hum hi claim karte hai. Yeh kahan par reflect nahi hota, theek hai? Toh isko main yahan par dal deta hu, yeh bhi less hoga. Uske baad yeh toh hai humne claim kiya hai, lekin usmein se kuch ITC humne reverse bhi kiya hai. Woh chahe permanent reversal ho ya phir temporary reversal ho. Kyunki yeh claim kiya hai toh reverse bhi kiya hai. Toh reverse aapko yahan par show ho jayega, ITC reversed, yahan par 4B1, matlab permanent reversal aur 4B2, matlab temporary reversal. Toh 4B1 isko copy kar deta hu aur yahan par dal deta hu. Uske baad 4B2 temporary reversal others mein. Toh isko main yahan par dal deta hu. Uske baad aapne yeh toh dekh liya ki current year ka ITC aapne kitna next year mein claim kiya hai, lekin previous year ka ITC aapne is year mein claim kiya rahega. Usko bhi less karna hai, kyunki yeh is year ka ITC nahi hai, previous year ka ITC hai, jo ki previous year ke 8A mein reflect hua tha. Toh uske liye aapko kya karna hai, GST portal pe jana hai, yahan par services, return aur annual return, theek hai? Uske baad hum abhi 24-25 ka kar rahe hai, lekin hum previous year ka GSTR 9 open karenge, 23-24 search. Uske baad yahan par annual return aur yahan par bhi hum 8 mein jayenge, table 8. Aur yahan par jo 8C hoga, matlab 23-24 ka ITC aapne next year mein carry forward kiya hai, 24-25 mein, toh isko hum yahan se copy karenge. Matlab yeh previous year ka GSTR 9 hai aur ismein humne show kiya hai ki itna ITC humne next year mein claim kiya hai.
[10:59]Ab yahan par hamari summary ban chuki hai aur jab bhi GST department audit karta hai, toh isi tarah se woh summary banate hai, matlab woh ek-ek invoice match nahi karte hai. Woh total ke base par jate hai, toh yahan par kya hai, humne total itna ITC claim kiya hai. Aur usmein se GSTR 8A mein hamara itna ITC reflect hua hai, matlab yeh GSTR 8A mein jo reflect hua hai GST portal pe woh zyada hai aur humne kam claim kiya hai. Toh itna ITC humne kam claim kiya hai, matlab koi problem nahi hai, kyunki humne kam ITC claim kiya hai as compared to 8A. Abhi ek summary ready ho chuki hai aur ismein aapko hardly 5 minute lagenge. Aur yeh jo Excel ka format hai, iski link main aapko description aur comment box mein de dunga, wahan se aap isko download kar sakte hai, theek hai? Agar is video se aapko thoda sa bhi knowledge mila hai, toh aapke jo bhi khaas friend hai, unke sath isko share kijiye, is channel ko subscribe kijiye aur video ko like kijiye. Uske baad hum banayenge GSTR 3B ka table 4. Abhi isko bhi main yahan se delete kar deta hu. Abhi main sabse pehle yahan par tax liability and ITC comparison, isko open karunga, jo ki humne download kiya tha. Uske baad sabse last mein jaunga aur yahan par RCM liability, yeh mujhe show ho jayegi. Toh yahan par sabse pehle hai ITC claim on RCM, yeh table 4, matlab ITC ka hai, toh yahan se main isko copy kar deta hu. Yahan par poori summary mil jayegi aur yahan par paste kar deta hu, theek hai? Toh RCM ho gaya, uske baad isko close kar deta hu. Uske baad main yahan par credit reversal and re-claim statement, jo ki humne download kiya tha, isko open kar deta hu. Yahan par aapko month aur yahan par kya table 4A, matlab all other ITC, yeh aapko yahan par mil jayega. 4B2, matlab temporary reversal, woh yahan par mil jayega aur 4D1, matlab re-claim, woh yahan par mil jayega. Lekin sabse pehle dekhna hai yahan par dekhiye opening balance hai, isko hatana hai, toh sabse pehle main yahan par filter lagata hu. Aur yahan se only month ko select karunga, yeh blank isko hata dunga, theek hai? Toh April, May, June, July, theek hai, toh yahan par main isko copy kar deta hu, table 4A5 all other ITC aur yahan par paste kar deta hu. Uske baad yahan par yeh jo hai, woh 4B2, isko copy kar deta hu aur yahan par paste kar deta hu. Uske baad yahan par 4D1 ka re-claim, jo ki calculation mein nahi hota, lekin yeh sirf reporting hoti hai, toh isko bhi main yahan par paste kar deta hu. Abhi humein sirf import aur 4B1, isko one by one dalna padega. Iske liye hum GST portal pe jayenge, service, return, return dashboard. Yahan par 24-25, April, April, search. GSTR 3B aur table 4 eligible ITC, isko open karenge. Yahan par jo import hai, double click karna hai, copy aur yahan par paste. Uske baad 4B1, yahan par kuch bhi nahi hai, lekin hoga toh yahan par paste karna hai, theek hai? Uske baad turant aapka yeh jo net ITC claim hai, woh aapko yahan par mil jayega, 4 table 4C, usko match karna hai, yahan par match ho jayega, dekhiye, kyunki humne wahi amount ko dala hai. Toh is tarah se aapko yeh jo do hai, woh manually dalne padenge, kyunki uska report nahi aata. Aur yahan par net ITC aapne kitna claim kiya hai, woh yahan par banta jayega. Aur last mein aapne jo GSTR 3B ko download kiya tha, isko hi hum open karenge. Aur yahan par jo net ITC available, yeh year ki total hai, usko yahan par match karenge aur woh exact match ho jayega ki humne kitna claim kiya hai. Aur isi summary ke base par aapko yahan par invoice-wise list banana hai, kyunki woh bhi bahut important hai reconciliation ke liye. Aur jaisa ki maine bataya, isko banane mein 10 minute se kam time lagega. Aur yeh banana bahut important hai, otherwise aap directionless kaam karenge. Kitna ITC aapne claim kiya hai, kam kiye hai ya phir zyada kiya hai, woh aapko maloom nahi chalega. Aur summary hi sabse important hai, kyunki aapke ek-ek invoice koi dekhne wala nahi hai. Agar aapko yeh video thoda sa bhi useful laga hai, toh comment box mein useful type karna mat bhooliye. Aur aapki koi query hai ya phir aap kisi aur topic pe video chahte hai, toh aap comment box mein comment kar dijiye, main aapko zaroor reply karunga. Aur practical GST aur practical GST reconciliation pe humne bahut sare video banaye hai. Aap hamare channel pe jaake unko dekh sakte hai. Thank you so much.
