Reconciling input tax credit with GSTR-2B

Input tax credit should generally be claimed based on invoices reflected in GSTR-2B. Reconciling your purchase register with GSTR-2B every month helps identify mismatches early.

Steps

• Download GSTR-2B for the period.
• Match invoice-wise with your purchase register.
• Follow up with suppliers for missing invoices.
• Document reasons for any differences.

This article is general information, not professional advice. Rules change; please verify current provisions.