Input tax credit is real money. If a supplier hasn't reported an invoice, or reported it with the wrong GSTIN or amount, the credit won't appear in your GSTR-2B, and claiming it anyway can lead to a notice. Regular reconciliation shows exactly what you can claim, what is pending and which suppliers you need to follow up with.
Who it's for
- Businesses with a high number of purchase invoices every month.
- MSMEs whose suppliers often file late or make mistakes in their returns.
- E-commerce sellers who also need to keep track of TCS credit.
- Anyone who has received an intimation about a difference between the credit claimed and GSTR-2B.
What the reconciliation covers
- Invoice-level matching of your purchase register with GSTR-2B, using GSTR-2A where it helps to trace late filings.
- Clear categories: matched, mismatched (amount, GSTIN, invoice number or date), missing in GSTR-2B, missing in your books.
- Supplier follow-up list with the invoices each supplier needs to report or correct.
- Credit to reverse or defer: blocked credits, invoices unpaid after 180 days, credit notes.
- Invoice Management System (IMS): which invoices to accept, reject or keep pending on the GST portal.
- ITC summary ready to use in your next GSTR-3B.
Why ITC doesn't match
The supplier filed late, or not at all
Credit appears in GSTR-2B only after the supplier reports the invoice in their GSTR-1 (or IFF). Late filers are the most common reason for missing credit.
Wrong GSTIN, invoice number or amount
A typing error on either side is enough to break the match. The reconciliation shows which details differ, so the right party can correct them.
Different months
An invoice booked in March and reported by the supplier in April appears in a later GSTR-2B. These timing differences are fine, as long as they are tracked.
Credit that can't be claimed
Some credits are blocked in most cases, for example on food and beverages or on vehicles for personal use, and credit must be reversed if the supplier isn't paid within 180 days. Spotting these before filing avoids interest later.
Using the Invoice Management System (IMS)
Since October 2024, the Invoice Management System on the GST portal lets you accept, reject or keep pending the invoices your suppliers upload, before your GSTR-2B is generated. Invoices with no action are treated as accepted, so a wrong or duplicate invoice can end up in your credit unless someone checks it.
The reconciliation tells you which invoices to accept, which to reject and which to keep pending, so that GSTR-2B reflects your real purchases and the credit you claim in GSTR-3B is supported by it.
Documents to share
- Purchase register with GSTIN, invoice number, date, taxable value and tax (Excel, Tally or another export).
- GSTR-2B for the months to reconcile (Excel or JSON from the GST portal).
- GSTR-3B as filed for the same months.
- Credit notes received and, if available, a list of supplier payments for the 180-day check.
How it works
- Message on WhatsApp. Describe your situation, or send a photo of the notice.
- Quote and checklist. You receive a clear quote and the list of documents to share.
- Review and analysis. Figures checked, data reconciled, issues identified.
- Deliverable and next steps. You receive the result, with a short walkthrough.
What you receive
- A reconciliation workbook: matched and unmatched invoices, each with the reason.
- A supplier follow-up list, ready to share.
- The credit to claim, defer or reverse, with notes for the next GSTR-3B.
Frequently asked questions
What's the difference between GSTR-2A and GSTR-2B?
GSTR-2B is a monthly statement that doesn't change once generated and is the basis for claiming credit in GSTR-3B. GSTR-2A keeps updating as suppliers file. The reconciliation mainly uses GSTR-2B, and GSTR-2A to trace late filings.
How often should I reconcile?
Every month before filing GSTR-3B is ideal; at the very least every quarter and before the annual return.
A supplier hasn't uploaded my invoice. What can I do?
You receive a list of invoices to share with the supplier. Once they report them, the credit appears in a later GSTR-2B and can be claimed then, within the time limit.
I received an intimation about an ITC difference. Can you help?
Yes. The reconciliation shows where the difference comes from, and you receive a structured draft reply. See GST notice reply.
Last updated: November 2026. General information for guidance: every case is checked individually.