Vendor-by-vendor reconciliation of input tax credit as per GSTR-2A/2B against ITC as per books, with the difference computed per vendor and a running total.
Entity: ___ · GSTIN: ___ · Financial year ended: ___
Purpose: reconcile input tax credit reflected in GSTR-2A/2B against ITC recorded in the books of account, vendor by vendor, and investigate every difference before ITC is claimed or carried forward.
For each difference: confirm whether the vendor has filed their GSTR-1/GSTR-3B for the period (credit only reflects in 2B once filed), whether the invoice was reported against the correct GSTIN, and whether the credit was availed in the books before or after it appeared in 2B — under the current matching framework, ITC generally cannot be claimed in the return until it reflects in GSTR-2B.
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