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GSTR-1, GSTR-3B and Books Reconciliation Working Paper

A month-wise reconciliation of outward supplies and ITC between the books, GSTR-1, GSTR-3B and GSTR-2B with a reason column.

Free · CORAA original — SA-aligned
Updated 16 Oct 2026
Compares
Books, 1, 3B, 2B
Per
Month
Output
Differences and reasons
Format
Word
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Addressed to
Recipient of the letter — usually the company's board.
Engagement details
The client and period this document is for.
What’s inside

An excerpt from the template.

GSTIN: ___ | Financial year: ___ | Prepared by: ___

Outward supplies

Tax paid and input tax credit

Carry every unexplained difference to the exceptions list and follow it to closure. Confirm the current law, rule or form before you rely on this for a specific client.

↑ Excerpt only — the full template is what you download as Word
About this template

What you’re downloading, and when to use it.

This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.

Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.

Common questions

FAQs.

Why reconcile GSTR-1, GSTR-3B and the books?
The same sales are reported three times. A gap between them is the first thing an officer or an auditor looks for.
What causes common differences?
Timing, credit notes, amendments, advances, exports and inputs claimed in a later month. Record each reason and the action.
Is this the annual return reconciliation?
No. It is a monthly working paper that supports the annual return and its reconciliation statement. Use our GSTR-9 and 9C tools for those.
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