Reconciling the purchase register against GSTR-2B before credit is claimed

Matches every purchase invoice in the books to its line in the monthly GSTR-2B statement, groups the breaks by cause — supplier has not filed, wrong GSTIN, wrong tax period, value mismatch — and drafts the follow-up each supplier needs so the break is fixed where it was created rather than argued about at assessment.

Effort: Weeks of work
Skill level: Comfortable with software
Organisation size: Small business
Value: Time saved, Risk reduced

Tools named for this

A document-extraction service for supplier invoices
A ledger-matching engine with fuzzy key matching on invoice number and value
A general-purpose language model for drafting the supplier follow-up

What to check before you ship it in India

Since 1 January 2022, on insertion of clause (aa) to section 16(2) of the CGST Act, input tax credit can be availed only to the extent communicated in FORM GSTR-2B. A pairing the matcher calls close enough is still not a claimable credit until the supplier corrects its own GSTR-1.
Invoices from proprietorships and individual service providers carry personal data. Sending them to a hosted extraction service makes that vendor a Data Processor, and section 8(1) keeps you responsible for that processing irrespective of any agreement to the contrary.

Sources

Every claim on this page traces to one of these, on the date it was read.

Circular No. 193/05/2023-GST — difference in ITC availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A · Central Board of Indirect Taxes and Customs, Ministry of Finance · a rule · read 2026-09-01
The Digital Personal Data Protection Act, 2023 (No. 22 of 2023) — most obligations commence 13 May 2027 under the DPDP Rules 2025 — s.8(1) · Ministry of Electronics and Information Technology · a rule · read 2026-09-01