GST RECONCILIATION CHECKLIST (GSTR-2B vs BOOKS)
Match GSTR-2B with the purchase register each month before filing GSTR-3B · FY 2025-26
Data Preparation
- ☐ Download GSTR-2B for the tax period after the 14th
- ☐ Export the purchase register / ITC ledger from books
- ☐ Standardise GSTIN, invoice number and date formats
Matching
- ☐ Match invoices fully present in both 2B and books
- ☐ List invoices in books but missing in 2B (supplier not filed)
- ☐ List invoices in 2B but not booked (record or reject)
- ☐ Flag mismatches in taxable value, tax amount or rate
- ☐ Identify duplicate or amended entries
Eligibility Screening
- ☐ Remove blocked credits under Section 17(5)
- ☐ Segregate ITC on RCM, imports and capital goods
- ☐ Check the 180-day payment rule for ITC reversal
- ☐ Confirm the recipient’s place of supply is correct
Follow-up & Filing
- ☐ Send reminders to suppliers who have not uploaded invoices
- ☐ Carry forward unmatched ITC only when reflected in 2B
- ☐ Claim only 2B-supported ITC in GSTR-3B (Rule 36(4))
- ☐ Maintain the reconciliation working papers for audit
From the current rules ITC can be claimed only if it appears in GSTR-2B; unmatched credits should be deferred, not claimed, to avoid interest and reversal demands.