Reconcile Indian GST purchases with IMS and GSTR-2B

For an Indian GST purchase reconciliation, preserve the purchase register, the relevant GSTR-2B statement and the IMS record version used for review. Match documents by supplier GSTIN, document number, date and tax details. A matching overall total can conceal a missing invoice offset by an unrelated supplier document.

The GST Portal describes GSTR-2B as an auto-drafted input-tax-credit statement based on supplier and other reported information. IMS lets recipients take actions on supported records. Neither a record's appearance nor a matching amount establishes every statutory condition for claiming the credit, so retain a separate tax eligibility decision.

Separate invoices in the books but absent from the statement, portal records absent from the books, value differences, duplicates and amendments. For a missing purchase, confirm that the invoice belongs to the correct registration and that goods or services were received. For an unfamiliar portal record, ask the purchasing owner whether the transaction exists before accepting it.

Send the supplier the exact document reference and discrepancy. A request to fix GST without identifying the affected record often produces another copy of the same invoice. Keep the supplier's response and subsequent amendment linked to the original entry so the reconciliation does not treat both versions as separate purchases.

For illustration, one invoice may have the correct commercial amount but a mistyped recipient GSTIN. Adjusting the accounting tax total does not repair that supplier-reported identity. Keep the document unresolved for the tax reviewer until the reporting and eligibility consequences are addressed.

GSTN's IMS guidance explains that records with no action can be treated as accepted when GSTR-2B is generated. Review the action population deliberately rather than assuming that silence leaves every disputed item outside the statement. Retain the reason and reviewer for an acceptance, rejection or available pending treatment.

The October 2025 GSTN advisory introduced changes for credit notes and related documents, including a limited pending option and the ability to reflect credit actually availed when determining reversal. Use the rules applicable to the document and period. An older guide stating that credit notes can never be kept pending should not govern the current workflow.

For a credit note, retrieve the original invoice's claim and reversal history. If credit was never taken, or part was already reversed, give those references to the preparer. This avoids repeating a reversal simply because the new document carries the full original tax amount.

GSTN confirms that IMS actions can change before GSTR-3B is filed and that GSTR-2B can be regenerated accordingly. After the final actions, retain the statement version supporting the return and reconcile any movement from the version initially reviewed. Record who approved the changed items.

Provide the preparer with supported credit, restricted or deferred amounts, reversals and unresolved supplier differences as separate populations. Check the current statutory time limits and other eligibility requirements for the relevant year. Carry open documents forward with their previous treatment so a later supplier correction cannot cause the same input tax to be claimed twice.