The GSTR-2B Reconciliation SOP
Three numbers must be reconciled every month, what the books say the client bought, what GSTR-2B says his suppliers reported, and what GSTR-3B says he claimed, and the department’s first question in every audit is why the third is bigger than the second.
- 10 pages
- 317
- Word and PDF
- 13 September 2026
The 5 formats inside
- 1Monthly input tax credit reconciliation, books, GSTR-2B and GSTR-3Bs.16(2)(aa) · Rule 36 · Rule 88DOn its own₹149
- 2Ageing statement of unmatched input tax credits.16(2)(aa) · s.16(4) · Rule 37AOn its own₹149
- 3First letter to a supplier who has not reported an invoices.37 · s.16(2)(aa) · Rule 59On its own₹149
- 4Escalation letter to a supplier, with demand under the indemnity and notice of withholdings.16(2)(aa) · s.16(2)(c) · Rule 37AOn its own₹149
- 5Reply to a departmental intimation on excess credit in GSTR-3B over GSTR-2BRule 88D · Form DRC-01C Part B · Rule 59(6)On its own₹149
Read the opening
The first part of “Monthly input tax credit reconciliation, books, GSTR-2B and GSTR-3B”, as it downloads. Blanks are highlighted.
Working paper — the master ITC paper for the month; every other ITC schedule ties to this one
Name of the taxpayer: [____] · GSTIN: [Taxpayer's GSTIN] · Tax period: [MM-YYYY] · GSTR-2B generated on: [Date GSTR-2B was generated] · Recomputed on: [DD.MM.YYYY / NA]
Part A — summary reconciliation