GST ITC Reconciliation
Every rupee of input tax credit matched to GSTR-2B — so you don't lose credit or receive a mismatch notice
- 1Pull dataPurchase register and GSTR-2B for each period.
- 2MatchInvoice-level matching by GSTIN, number, date and amount.
- 3ClassifyMatched, missing, mismatched, blocked and reversal items.
- 4Follow upSupplier list shared; IMS actions taken.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About GST ITC Reconciliation
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
Input tax credit is allowed only for invoices that appear in your GSTR-2B, on goods or services used for business and not blocked under Section 17(5), and only if you pay the supplier within 180 days. Credit for a year must be claimed by 30 November of the next year. Monthly reconciliation of purchases with IMS and GSTR-2B protects credit and prevents DRC-01C notices.
Credit is where GST money is won or lost. A business can pay the right tax on every sale and still lose lakhs because suppliers didn't upload invoices, credits were claimed on blocked items, or the November deadline passed with unmatched invoices.
The Invoice Management System lets you accept, reject or keep pending each supplier invoice before GSTR-2B is generated; invoices you don't act on are treated as accepted. If credit claimed in GSTR-3B exceeds GSTR-2B beyond the allowed margin, the portal issues a DRC-01C intimation.
We match your purchase register with IMS and GSTR-2B every month, list missing and mismatched invoices by supplier, check blocked credits and the 180-day payment rule, and give you the exact credit to claim.
| Condition | Invoice must appear in GSTR-2B (Section 16(2)(aa)) |
|---|---|
| Payment to supplier | Within 180 days, or credit is reversed until paid |
| Time limit | 30 November after the end of the financial year |
| Blocked credits | Section 17(5) |
| Mismatch notice | DRC-01C when 3B credit exceeds 2B beyond the threshold |
| IMS | Accept, reject or keep pending; no action means accepted |
Who this is for
Common scenarios where this service is a good fit.
- Businesses with many suppliers or high purchase volumes
- Companies that received DRC-01C or ASMT-10 for credit differences
- Businesses preparing GSTR-9 who need a clean credit position
- Anyone whose accountant claims credit from purchase bills, not GSTR-2B
What you get
Clear deliverables so you know exactly what's included.
- Purchase register matched with IMS and GSTR-2B every month
- Supplier-wise list of missing, mismatched and duplicate invoices
- Blocked credit (17(5)) and exempt-supply reversal (Rules 42/43) check
- 180-day payment tracking and reversals
- Year-end catch-up before the 30 November deadline
- Reply support for DRC-01C intimations
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
Purchase register and GSTR-2B for each period.
Invoice-level matching by GSTIN, number, date and amount.
Matched, missing, mismatched, blocked and reversal items.
Supplier list shared; IMS actions taken.
Exact eligible credit for GSTR-3B confirmed.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Monthly reconciliation is quoted by purchase volume; one-time catch-ups by period.
- Included free in our SME and e-commerce GST filing plans.
- Year-end catch-up before 30 November is quoted with your data in hand.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
Fee adjusted against our service fee if you go ahead within 30 days.
- Priority CA Call-backSkip the queue — a CA calls you within 30 minutes.₹255
- RecommendedCA Consultation (30 min)Talk one matter through properly with a CA.₹755
- In-depth CA Review (60 min)Documents reviewed before the call, written action plan after.₹1,155
Call-backs run Mon–Sat, 9 AM–6 PM IST. Booked outside these hours? We call you first thing the next working morning.
Compare the 3 plansFrequently asked questions
Answers to the most common questions we get.
This page also covers
- IMS actions
- Accepting, rejecting and parking supplier invoices before GSTR-2B.
- DRC-01C replies
- Explaining or correcting excess credit flagged by the portal.
Official sources
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
