The monthly steps
- Download the month’s GSTR-2B (JSON or Excel) after it is generated on the portal
- Match by GSTIN + invoice number, ignoring formatting: “ABC/245”, “ABC-245” and “abc 245” are one bill
- Compare taxable value and tax, with a small tolerance for rounding
- Sort the mismatches by the credit at risk and call the suppliers
- Claim only what matched in GSTR-3B; carry the rest forward
The usual reasons a bill does not match
- Supplier has not filed GSTR-1 yet
- Wrong GSTIN, or IGST charged instead of CGST + SGST
- Tax amount or invoice number typed differently
- Composition dealer or unregistered supplier - no credit available
Questions people also ask
Can I claim ITC if the invoice is not in GSTR-2B?
Generally no - since 2022 input tax credit is restricted to invoices reflected in GSTR-2B. Get the supplier to file, then claim in the month it appears. Confirm edge cases with your CA.
What is the difference between GSTR-2A and GSTR-2B?
GSTR-2A changes whenever suppliers file; GSTR-2B is a fixed monthly statement, which is why credit is matched against 2B.
Stop calculating this by hand
Aakar One does this arithmetic for every product and every size, then carries the result into the quote, the job card, stock and GST. Manufacturing ERP with CAD built in, made in India.