KNOWLEDGE & RESOURCES
GST Reconciliation, Returns and Notices: Guides and Tools
Work through GST returns, input tax credit and supplier reconciliation. Start with the monthly GSTR-2B process, check industry-specific issues, or use the late-fee and interest calculator to assess a delayed return.
Explore related guides and tools
- Monthly GSTR-2B Reconciliation
- GST on Job Work
- GST Interest and Late Fee Calculator
- GST and Books Do Not Agree
Resources are educational. Verify current laws, notifications and requirements against official sources for your particular facts.
Why do my GST records and returns disagree?
Start by finding the transaction-level difference. Compare the sales and purchase records with the relevant returns, then identify the period, document and tax treatment. A matching total alone does not establish correct GST treatment.
Common questions
My invoice is in the purchase register but not in GSTR-2B. What next?
Check supplier GSTIN, invoice number, date, return period and amendments. List unresolved invoices and follow up with the supplier. Review the independent conditions for ITC eligibility before claiming credit.
Can I adjust books just to match the GST return?
No. Reconcile timing, credit notes, advances where applicable and classification first. Correct a documented error through the appropriate accounts and statutory process.
How should I respond to a GST notice?
Check the notice type and deadline, identify disputed periods and amounts, and answer point by point with reconciliation and documentary support.
Which document should I ask my supplier to correct?
Identify the exact invoice and reporting mismatch first. Send the supplier the relevant GSTIN, invoice number, date and tax amount, then retain the follow-up trail.
What evidence should I retain after reconciliation?
Keep the exception list, source invoices, return-period matching, decisions on credit and records of correction or supplier follow-up.
Practical example (fictional): Illustration: Books list 120 purchase invoices but only 114 appear in the selected-period GSTR-2B. Investigate the six invoices individually before changing accounts or claiming credit.
Continue with the right resource
- Monthly GSTR-2B reconciliation
- GST on job work
- GST late fee and interest estimator
- Relevant professional service
General information only. Check applicable law, official updates and the facts of your situation before acting.