GSTR-2B और Purchase Register का मिलान कैसे करें? ITC Checklist

GSTR-2B is an auto-drafted input-tax-credit statement, not a return that the recipient files. It draws on specified supplier and other data, including import information. A taxpayer still needs to review records, eligibility and the relevant return treatment. ^[1]

Match at invoice level

Normalise GSTINs, invoice references and dates before matching. Compare taxable value and each tax head, identify duplicates and map amendments to original entries. Separate invoices missing from books, missing from the statement, value mismatches, credit notes and timing differences. A single total comparison hides important errors.

Give each difference an owner

Send a focused query to the supplier or accounts team and set a review status. Keep available-but-ineligible credit separate from eligible credit awaiting a reporting correction. Reconcile the final decision to GSTR-3B and retain evidence. The portal’s comparison tools help identify differences, but they do not decide every legal eligibility question. ^[2]

Practical preparation checklist

• Purchase ledger and relevant GSTR-2B/IMS records.
• Invoice, receipt and payment facts needed for eligibility review.
• Exception buckets, supplier follow-up and credit-note mapping.
• Final reviewed ITC working and return reconciliation.

Illustrative example

The books show an invoice once, but a duplicate entry appears in a download. The working should flag the duplicate rather than claim both. Conversely, a genuine invoice absent from a statement needs follow-up and the applicable timing analysis, not an invented portal entry.

Avoid this mistake

Do not claim all visible credit or delete all unmatched entries without review. Keep the decision trail for each unresolved item and agree whether the professional engagement includes invoice-level reconciliation or only data preparation.