GSTR-2B Reconciliation
Matching your eligible input tax credit against the static GSTR-2B statement each month, so your GSTR-3B credit claim stays within what the law allows.
GSTR-2B reconciliation is the process of comparing input tax credit claimed in your books against the auto-drafted, fixed GSTR-2B statement generated once each month, which determines the maximum eligible credit that can be claimed in that period's GSTR-3B filing.
What our GSTR-2B reconciliation covers
Ensuring every rupee of credit claimed is actually reflected and eligible.
- Matching eligible ITC in books against the monthly GSTR-2B statement
- Segregating eligible, ineligible and blocked credit as classified in GSTR-2B
- Identifying credit available in GSTR-2B but not yet claimed
- Flagging credit claimed in books but absent from GSTR-2B
- Supporting accurate ITC reporting in GSTR-3B
- Maintaining month-wise reconciliation records for audit readiness
What the reconciliation checks for
The specific checks that keep your ITC claim compliant.
Eligible ITC Matching
Confirming that credit claimed in GSTR-3B does not exceed what GSTR-2B shows as eligible for the period.
Blocked & Ineligible Credit
Separating out credit that GSTR-2B itself flags as ineligible so it is correctly excluded from your claim.
Unclaimed Credit
Identifying eligible credit sitting in GSTR-2B that hasn't yet been picked up in your books or return.
Credit Not Reflecting
Tracking invoices claimed in books that don't appear in GSTR-2B, usually pointing to a supplier filing gap.
Our process
From initial consultation to completion.
Monthly Statement Download
Retrieving the GSTR-2B statement generated for the period on its fixed generation date.
Books Comparison
Matching the statement against ITC recorded in your purchase and accounting records.
Classification
Segregating credit into eligible, ineligible and pending-follow-up categories.
GSTR-3B Alignment
Ensuring the ITC claimed in GSTR-3B is consistent with the reconciled GSTR-2B position.
Why GSTR-2B reconciliation is now central to ITC claims
What sets our approach apart.
It sets the ceiling for your claim
Current GST rules tie eligible input tax credit closely to what is reflected in GSTR-2B for the period.
It's fixed, unlike GSTR-2A
Because GSTR-2B doesn't change after generation, it gives a stable base for that month's credit computation.
Mismatches invite scrutiny
Claiming credit materially different from GSTR-2B without explanation is a common trigger for department queries.
GSTR-2B reconciliation questions answered
What people ask before engaging us.
Keep your ITC claims tied to GSTR-2B every month
We reconcile and flag gaps before your GSTR-3B is filed.
