Tax accounts are reconciled like any balance sheet account, with one more step: CloseDesk compares the balance with what the government has for the close month. Accounts are recognised by name when the trial balance is imported (Output CGST, Input IGST, TDS Receivable, TCS Payable and so on). To change it, open the account’s reconciliation and pick the return under Check against.
What each account is checked against
- GST output (Output CGST, SGST, IGST, cess): the GSTR-3B for the month, by head. The GSTR-1 is shown alongside, and CloseDesk warns when GSTR-1 and GSTR-3B differ.
- GST input (ITC): the GSTR-2B for the month on the GSTR-2B page, eligible ITC only, with credit notes taken off. The ITC claimed in GSTR-3B is shown alongside, and used when there is no 2B. Tax marked “ITC not available” is flagged.
- TDS receivable and TCS receivable: Form 26AS for the financial year. The open lines are grouped by party (or TAN, if you add a TAN column) and matched to deductors or collectors, showing who deducted less than you expected.
- TDS payable and TCS payable: the challans paid for the month. The deposit falls due on the 7th of the next month (30 April for March); late deposits show the interest due.
Add the government figures
- Open the tax account’s reconciliation from Reconciliation › Taxes.
- Upload the file the box asks for: GSTR-3B or GSTR-1 JSON from the GST portal, Form 26AS as Text from TRACES (or an AIS/26AS sheet), or a CSV or Excel list of challans.
- No file? Open Type the return’s figures instead or Type the challans instead.
Each return is kept for the company and month, one per GSTIN, so every account that needs it uses the same upload. A newer upload or typed figures for the same GSTIN and month replace the old one. Remove a wrong one with ×.
Sign-off
If the balance differs from the return by more than the account’s threshold, the reconciliation can’t be sent on until the difference is explained in the notes (for example “Credit note CN-1 tax paid in December 3B”).