GSTIN: 33ABDPU0590R1Z3

Trade name: A.ULAGU LAKSHMANAN

Tax Period Tax liability as per GSTR-1 and a

As per GSTR-1 As per GSTR-3B

Apr-18 0.00 0.00
May-18 0.00 0.00
Jun-18 211,662.00 211,662.00
Jul-18 0.00 0.00
Aug-18 0.00 164,400.00
Sep-18 21,830.40 44,458.00
Oct-18 0.00 0.00
Nov-18 0.00 0.00
Dec-18 0.00 0.00
Jan-19 0.00 0.00
Feb-19 0.00 0.00
Mar-19 1,007,563.32 1,007,564.00
Total 1,241,055.72 1,428,084.00

* Note : ITC claimed in GSTR-3B is net of reversal of ITC and includes reversal made on account of reverse charge. Therefore,
 Goods and Services Tax - Tax
Legal name: ARUMUGAM ULAGU LAKSHMANAN
Financial Year: 2018-19

Tax liability an
y as per GSTR-1 and as per GSTR-3B [As per report no. 1 & 3] [GSTR-3B - GSTR-1]

Shortfall (-)/ Excess (+) in liability Cumulative Shortfall (-)/ Excess (+) in
liability
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
164,400.00 164,400.00
22,627.60 187,027.60
0.00 187,027.60
0.00 187,027.60
0.00 187,027.60
0.00 187,027.60
0.00 187,027.60
0.68 187,028.28
187,028.28 187,028.28

erse charge. Therefore, ITC reflected in GSTR-3B might be lesser than that is auto-populated in GSTR-2A.
nd Services Tax - Tax liabilities and ITC Comparison

Tax liability and ITC summary

ITC claimed in G

Cumulative Shortfall (-)/ Excess (+) in As per GSTR-3B

liability as percentage (%)
- 0.00
- 34,518.00
0.00 91,248.00
0.00 63,780.00
43.72 31,470.00
44.48 48,750.00
44.48 0.00
44.48 0.00
44.48 217,920.00
44.48 0.00
44.48 0.00
13.10 480,564.00
13.10 968,250.00

d in GSTR-2A.
omparison
Report generated at: 08/03/2023 08:28 AM

ITC claimed in GSTR-3B and accrued as per GSTR-2A [As per report no. 4] [GSTR-3B - GSTR-2A] *

As per GSTR-2A Shortfall (-)/ Excess (+) in ITC

-1,263.92 1,263.92
46,900.00 -12,382.00
132,408.08 -41,160.08
18,280.08 45,499.92
51,655.70 -20,185.70
93,932.14 -45,182.14
110,291.82 -110,291.82
61,209.80 -61,209.80
68,795.34 149,124.66
93,672.28 -93,672.28
106,716.82 -106,716.82
268,325.50 212,238.50
1,050,923.64 -82,673.64
er report no. 4] [GSTR-3B - GSTR-2A] *

Cumulative Shortfall (-)/ Excess (+) in ITC Cumulative Shortfall (-)/ Excess (+) in ITC
as percentage (%)
1,263.92 -100.00
-11,118.08 -24.36
-52,278.16 -29.36
-6,778.24 -3.45
-26,963.94 -10.87
-72,146.08 -21.10
-182,437.90 -40.34
-243,647.70 -47.46
-94,523.04 -16.24
-188,195.32 -27.84
-294,912.14 -37.68
-82,673.64 -7.87
-82,673.64 -7.87
Tax Period Tax liability declared in GSTR-3B during the month [as per table 3.1(a)]

IGST CGST SGST/UTGST

Apr-18 0.00 0.00 0.00
May-18 0.00 0.00 0.00
Jun-18 0.00 105,831.00 105,831.00
Jul-18 0.00 0.00 0.00
Aug-18 0.00 82,200.00 82,200.00
Sep-18 0.00 22,229.00 22,229.00
Oct-18 0.00 0.00 0.00
Nov-18 0.00 0.00 0.00
Dec-18 0.00 0.00 0.00
Jan-19 0.00 0.00 0.00
Feb-19 0.00 0.00 0.00
Mar-19 0.00 503,782.00 503,782.00
Total 0.00 714,042.00 714,042.00
 Goods and Service
onth [as per table 3.1(a)] Tax liability declared in GSTR-1 (other than reverse charge supply) during the month [as
per table 4A, 4C, 5, 6C, 7, 9A, 9B, 9C, 10, 11]
CESS IGST CGST SGST/UTGST
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 105,831.00 105,831.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 10,915.20 10,915.20
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 503,781.66 503,781.66
0.00 0.00 620,527.86 620,527.86
 Goods and Services Tax - Tax liabilities and ITC Comparison
1. Tax liability other than export/reverse charge
rge supply) during the month [as Shortfall (-)/ Excess (+) in liability (GSTR-3B - GSTR-1)
9C, 10, 11]
CESS IGST CGST SGST/UTGST
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 82,200.00 82,200.00
0.00 0.00 11,313.80 11,313.80
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.34 0.34
0.00 0.00 93,514.14 93,514.14
and ITC Comparison
e
TR-3B - GSTR-1) Cumulative Shortfall (-)/ Excess (+) in liability (GSTR-3B - GSTR-1)

CESS IGST CGST SGST/UTGST

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 82,200.00 82,200.00
0.00 0.00 93,513.80 93,513.80
0.00 0.00 93,513.80 93,513.80
0.00 0.00 93,513.80 93,513.80
0.00 0.00 93,513.80 93,513.80
0.00 0.00 93,513.80 93,513.80
0.00 0.00 93,513.80 93,513.80
0.00 0.00 93,514.14 93,514.14
0.00 0.00 93,514.14 93,514.14
y (GSTR-3B - GSTR-1) Cumulative Shortfall (-)/ Excess (+) in liability (GSTR-3B – GSTR-1) as percentage (%)

CESS IGST CGST SGST/UTGST

0.00 - - -
0.00 - - -
0.00 - 0.00 0.00
0.00 - 0.00 0.00
0.00 - 43.72 43.72
0.00 - 44.48 44.48
0.00 - 44.48 44.48
0.00 - 44.48 44.48
0.00 - 44.48 44.48
0.00 - 44.48 44.48
0.00 - 44.48 44.48
0.00 - 13.10 13.10
0.00 - 13.10 13.10
B – GSTR-1) as percentage (%)

CESS
-
-
-
-
-
-
-
-
-
-
-
-
-
Tax Period Tax liability declared in GSTR-3B during the month [as per table 3.1(d)]

IGST CGST SGST/UTGST

Apr-18 0.00 0.00 0.00
May-18 0.00 0.00 0.00
Jun-18 0.00 0.00 0.00
Jul-18 0.00 0.00 0.00
Aug-18 0.00 0.00 0.00
Sep-18 0.00 0.00 0.00
Oct-18 0.00 0.00 0.00
Nov-18 0.00 0.00 0.00
Dec-18 0.00 0.00 0.00
Jan-19 0.00 0.00 0.00
Feb-19 0.00 0.00 0.00
Mar-19 0.00 0.00 0.00
Total 0.00 0.00 0.00
 Goods and Service
onth [as per table 3.1(d)] Amount auto-drafted in PART-A of GSTR-2A

CESS IGST CGST SGST/UTGST

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
 Goods and Services Tax - Tax liabilities and ITC Comparison
2. Tax liability due to reverse charge
f GSTR-2A Shortfall (-)/ Excess (+) in liability (GSTR-3B - GSTR-2A)

CESS IGST CGST SGST/UTGST

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
and ITC Comparison
R-3B - GSTR-2A) Cumulative Shortfall (-)/ Excess (+) in liability (GSTR-3B - GSTR-2A)

CESS IGST CGST SGST/UTGST

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
(GSTR-3B - GSTR-2A) Cumulative Shortfall (-)/ Excess (+) in liability (GSTR-3B - GSTR-2A) as percentage (%)

CESS IGST CGST SGST/UTGST

0.00 - - -
0.00 - - -
0.00 - - -
0.00 - - -
0.00 - - -
0.00 - - -
0.00 - - -
0.00 - - -
0.00 - - -
0.00 - - -
0.00 - - -
0.00 - - -
0.00 - - -
B - GSTR-2A) as percentage (%)

CESS
-
-
-
-
-
-
-
-
-
-
-
-
-
 Goods and Services Tax - Ta
3. Tax liability due
Tax Period Tax liability declared in GSTR-3B during the Tax liability declared in GSTR-1 (Export and
month [as per table 3.1(b)] SEZ) during the month [as per table 6A, 6B,
9A, 9B, 9C]
IGST CESS IGST
Apr-18 0.00 0.00 0.00
May-18 0.00 0.00 0.00
Jun-18 0.00 0.00 0.00
Jul-18 0.00 0.00 0.00
Aug-18 0.00 0.00 0.00
Sep-18 0.00 0.00 0.00
Oct-18 0.00 0.00 0.00
Nov-18 0.00 0.00 0.00
Dec-18 0.00 0.00 0.00
Jan-19 0.00 0.00 0.00
Feb-19 0.00 0.00 0.00
Mar-19 0.00 0.00 0.00
Total 0.00 0.00 0.00
nd Services Tax - Tax liabilities and ITC Comparison
3. Tax liability due to Export and SEZ supplies
y declared in GSTR-1 (Export and Shortfall (-)/ Excess (+) in liability (GSTR-3B Cumulative Shortfall (-)/ Excess (+) in
g the month [as per table 6A, 6B, - GSTR-1) liability (GSTR-3B - GSTR-1)
9A, 9B, 9C]
CESS IGST CESS IGST
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
mparison
tive Shortfall (-)/ Excess (+) in Cumulative Shortfall (-)/ Excess (+) in
bility (GSTR-3B - GSTR-1) liability (GSTR-3B – GSTR-1) as percentage
(%)
CESS IGST CESS
0.00 - -
0.00 - -
0.00 - -
0.00 - -
0.00 - -
0.00 - -
0.00 - -
0.00 - -
0.00 - -
0.00 - -
0.00 - -
0.00 - -
0.00 - -
 Tax Period ITC claimed in GSTR-3B during the month [as per table 4A(4)+4A(5)-4B(1)-4B(2)] *

IGST CGST SGST/UTGST

Apr-18 0.00 0.00 0.00
May-18 0.00 17,259.00 17,259.00
Jun-18 0.00 45,624.00 45,624.00
Jul-18 0.00 31,890.00 31,890.00
Aug-18 0.00 15,735.00 15,735.00
Sep-18 0.00 24,375.00 24,375.00
Oct-18 0.00 0.00 0.00
Nov-18 0.00 0.00 0.00
Dec-18 0.00 108,960.00 108,960.00
Jan-19 0.00 0.00 0.00
Feb-19 0.00 0.00 0.00
Mar-19 0.00 240,282.00 240,282.00
Total 0.00 484,125.00 484,125.00

* Note : ITC claimed in GSTR-3B is net of reversal of ITC and includes reversal made on account of reverse charge and import
 Goods and Service
4. Inp
ble 4A(4)+4A(5)-4B(1)-4B(2)] * ITC auto-drafted in GSTR-2A during the month [as per PART-A, PART-B](Excluding RCM
supplies)
CESS IGST CGST SGST/UTGST
0.00 0.00 -631.96 -631.96
0.00 0.00 23,450.00 23,450.00
0.00 0.00 66,204.04 66,204.04
0.00 0.00 9,140.04 9,140.04
0.00 0.00 25,827.85 25,827.85
0.00 0.00 46,966.07 46,966.07
0.00 0.00 55,145.91 55,145.91
0.00 0.00 30,604.90 30,604.90
0.00 0.00 34,397.67 34,397.67
0.00 0.00 46,836.14 46,836.14
0.00 0.00 53,358.41 53,358.41
0.00 0.00 134,162.75 134,162.75
0.00 0.00 525,461.82 525,461.82

de on account of reverse charge and import of goods. Therefore, ITC reflected in GSTR-3B might be lesser than that is auto-populated in G
 Goods and Services Tax - Tax liabilities and ITC Comparison
4. Input tax credit claimed and due (Other than import of goods)
PART-A, PART-B](Excluding RCM Shortfall (-) /Excess (+) in ITC (GSTR-3B - GSTR-2A)

CESS IGST CGST SGST/UTGST

0.00 0.00 631.96 631.96
0.00 0.00 -6,191.00 -6,191.00
0.00 0.00 -20,580.04 -20,580.04
0.00 0.00 22,749.96 22,749.96
0.00 0.00 -10,092.85 -10,092.85
0.00 0.00 -22,591.07 -22,591.07
0.00 0.00 -55,145.91 -55,145.91
0.00 0.00 -30,604.90 -30,604.90
0.00 0.00 74,562.33 74,562.33
0.00 0.00 -46,836.14 -46,836.14
0.00 0.00 -53,358.41 -53,358.41
0.00 0.00 106,119.25 106,119.25
0.00 0.00 -41,336.82 -41,336.82

ht be lesser than that is auto-populated in GSTR-2A.

and ITC Comparison
of goods)
3B - GSTR-2A) Cumulative Shortfall (-) /Excess (+) in ITC (GSTR-3B - GSTR-2A)

CESS IGST CGST SGST/UTGST

0.00 0.00 631.96 631.96
0.00 0.00 -5,559.04 -5,559.04
0.00 0.00 -26,139.08 -26,139.08
0.00 0.00 -3,389.12 -3,389.12
0.00 0.00 -13,481.97 -13,481.97
0.00 0.00 -36,073.04 -36,073.04
0.00 0.00 -91,218.95 -91,218.95
0.00 0.00 -121,823.85 -121,823.85
0.00 0.00 -47,261.52 -47,261.52
0.00 0.00 -94,097.66 -94,097.66
0.00 0.00 -147,456.07 -147,456.07
0.00 0.00 -41,336.82 -41,336.82
0.00 0.00 -41,336.82 -41,336.82
GSTR-3B - GSTR-2A) Cumulative Shortfall (-)/ Excess (+) in ITC (GSTR-3B - GSTR-2A) as percentage (%)

CESS IGST CGST SGST/UTGST

0.00 - -100.00 -100.00
0.00 - -24.36 -24.36
0.00 - -29.36 -29.36
0.00 - -3.45 -3.45
0.00 - -10.87 -10.87
0.00 - -21.10 -21.10
0.00 - -40.34 -40.34
0.00 - -47.46 -47.46
0.00 - -16.24 -16.24
0.00 - -27.84 -27.84
0.00 - -37.68 -37.68
0.00 - -7.87 -7.87
0.00 - -7.87 -7.87
- GSTR-2A) as percentage (%)

CESS
-
-
-
-
-
-
-
-
-
-
-
-
-
Tax Period ITC claimed on inward RCM supplies in GSTR-3B [as per table 4(A)(2) + 4(A)(3)]

IGST CGST SGST/UTGST

Apr-18 0.00 0.00 0.00
May-18 0.00 0.00 0.00
Jun-18 0.00 0.00 0.00
Jul-18 0.00 0.00 0.00
Aug-18 0.00 0.00 0.00
Sep-18 0.00 0.00 0.00
Oct-18 0.00 0.00 0.00
Nov-18 0.00 0.00 0.00
Dec-18 0.00 0.00 0.00
Jan-19 0.00 0.00 0.00
Feb-19 0.00 0.00 0.00
Mar-19 0.00 0.00 0.00
Total 0.00 0.00 0.00
 Goods and Service
5. Revers
as per table 4(A)(2) + 4(A)(3)] Reverse charge liability declared in GSTR-3B [as per table 3.1(d)]

CESS IGST CGST SGST/UTGST

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
 Goods and Services Tax - Tax liabilities and ITC Comparison
5. Reverse charge liability declared and Input tax credit claimed thereon
B [as per table 3.1(d)] Shortfall (-)/ Excess (+) in ITC (ITC claimed - Liability declared)

CESS IGST CGST SGST/UTGST

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
and ITC Comparison
med thereon
- Liability declared) Cumulative Shortfall (-)/ Excess (+) in ITC (ITC claimed - Liability declared)

CESS IGST CGST SGST/UTGST

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
aimed - Liability declared) Cumulative Shortfall (-)/ Excess (+) in ITC (ITC claimed - Liability declared) as
percentage (%)
CESS IGST CGST SGST/UTGST
0.00 - - -
0.00 - - -
0.00 - - -
0.00 - - -
0.00 - - -
0.00 - - -
0.00 - - -
0.00 - - -
0.00 - - -
0.00 - - -
0.00 - - -
0.00 - - -
0.00 - - -
med - Liability declared) as

CESS
-
-
-
-
-
-
-
-
-
-
-
-
-