Compare purchase-book ITC, GSTR-2B and GSTR-3B at control-total level, then split the queue into timing, supplier, duplicate and eligibility issues.
The most useful GST reconciliation does not stop at “in 2B” or “not in 2B”. It tells the reviewer whether the invoice is in the books, whether the supplier identity is correct, whether the credit is legally eligible, and whether the claim or reversal reached GSTR-3B.
Enter the ITC totals from books, GSTR-2B and GSTR-3B. The directional gaps show whether the first review should start with books-to-statement, statement-to-return or eligibility.
Add issue counts from the invoice-level reconciliation. The tool keeps counts separate because one invoice can have more than one problem.
Export the control sheet and attach the row-level file, 2B snapshot, 3B filing evidence and reviewer sign-off.
