Input tax credit can be claimed only when it appears in GSTR-2B and other conditions are met. Regular reconciliation keeps claims supportable and reduces notices.
Scope of service
- Purchase register versus GSTR-2B
- Sales register versus GSTR-1 and e-invoice data
- GSTR-1 versus GSTR-3B liability
- Vendor follow-up lists
- Annual reconciliation for GSTR-9 and 9C
Regulatory framework
- CGST Act, 2017 — section 16(2)(aa)
- CGST Rules, 2017 — Rule 36(4) and Rule 88C, 88D
Typical professional activities
- Automated matching
- Mismatch reports
- Vendor communication support
Applicable industries
- Manufacturing
- Automobile & Auto Components
- Engineering
- IT & Software
- Pharmaceuticals
- Infrastructure
- Sugar & Agro Industries
- Trading & Distribution
- Service Industries
- Startups & Growing Businesses
Relevant articles and resources
- Interest on delayed GST payment under section 50
- Input tax credit and GSTR-2B: conditions and reconciliation
- Knowledge Centre: GST
The information on this page describes the nature of the service. It is not advice on any specific matter. See the disclaimer.