Input Tax Credit

GSTR-2B reconciliation and ITC mismatches

1 min read Updated 03 Oct 2026 3 views

AI summary

Match purchases with GSTR-2B, fix mismatches and handle suppliers who don't file.

4 sections 3 steps

Download GSTR-2B (available on the 14th) or view it in GSTR-2B Reco.
Match with your purchase register by supplier GSTIN + invoice number + date + taxable value + tax.
Sort into four buckets:

Bucket	Action
Matched	Claim ITC
In books, not in 2B	Don't claim yet. Ask the supplier to upload in GSTR-1/IFF. Claim in the month it appears.
In 2B, not in books	Check if you received it. If yes, book it. If not yours, reject it in IMS.
Value/rate/GSTIN mismatch	Ask the supplier to amend, or claim only the lower matched amount

Accept, reject or keep pending each supplier invoice on the portal before GSTR-2B is generated. Rejected invoices don't flow into your 2B.

Supplier not filing GSTR-1: invoice missing in 2B → no ITC. Follow up in writing; hold payment.
Supplier filed GSTR-1 but not GSTR-3B: ITC must be reversed under Rule 37A if not filed by 30 September.
Cancelled supplier GSTIN: invoices after cancellation don't give ITC.

If ITC claimed in GSTR-3B exceeds GSTR-2B beyond the limit, you get DRC-01C. Reply with reasons or reverse the excess.

Sources

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