What is GSTR-2B?

GSTR-2B is an auto-drafted statement of Input Tax Credit (ITC) for a taxpayer. The GST portal makes it every month from the returns filed by your suppliers, such as GSTR-1, GSTR-5 and GSTR-6, and from import data.

It tells you which ITC is available to you for that month and which ITC is not available.

GSTR-2B is a fixed statement. Once it is made for a month, it does not change, even if your supplier files late. Late invoices show up in the GSTR-2B of the next month.

What is GSTR-2B Reconciliation?

GSTR-2B reconciliation means matching your purchase records with the data in GSTR-2B. You compare invoice by invoice and find out:

• Which invoices match
• Which invoices are in your books but not in GSTR-2B
• Which invoices are in GSTR-2B but not in your books
• Which invoices have wrong values, dates or GSTINs

The end result is a clear list of ITC you can claim now, ITC you must wait for, and ITC you cannot claim.

Why is GSTR-2B Reconciliation Important?

• Safe ITC claim
• Avoid interest
• Avoid notices
• Better cash flow
• Supplier follow-up
• Clean records

Documents Needed for GSTR-2B Reconciliation

Keep these ready:

1. GSTR-2B for the month, downloaded from the portal
2. Purchase register from your accounting software
3. Credit notes and debit notes received
4. Supplier ledgers or statements
5. Bills of entry for imports
6. Reverse charge purchase details
7. Previous month's reconciliation file, to check carried-forward items
8. Payment proofs for supplier invoices

Common Reasons for Mismatch

• Supplier did not file GSTR-1 or filed late
• Supplier is a quarterly filer and uploaded the invoice later
• Wrong GSTIN, invoice number or date entered
• Tax amount in the return differs from the invoice
• Invoice booked in your books in a different month
• Credit note not reported by the supplier
• Supplier amended the invoice after you booked it
• Invoice is for ineligible items such as motor vehicles or food (blocked credit under Section 17(5))
• Supplier is under the composition scheme
• Round-off differences

Why Take Professional Help for GSTR-2B Reconciliation?

Matching hundreds of invoices by hand is slow and full of errors. A professional can:

• Match your purchase register with GSTR-2B in a clear format
• Find missing and mismatched invoices quickly
• Prepare a list for supplier follow-up
• Work out ITC reversal for blocked or unpaid items
• File GSTR-3B with correct ITC
• Reply to ITC notices with proper proof

Why Choose CA Arpit Gupta for GSTR-2B Reconciliation Services?

If you want your ITC claim to be correct and safe, CA Arpit Gupta can handle the full reconciliation and filing for your business.

What you get:

• Monthly GSTR-2B vs purchase register matching
• List of missing and mismatched invoices
• Supplier follow-up list
• ITC eligibility and reversal working
• GSTR-3B filing with correct ITC
• Support for ITC mismatch notices

Send your purchase data, get a clear quote, and claim your ITC with confidence.

Call or WhatsApp CA Arpit Gupta at: +91-7081220600.