GSTR-2B ITC Matching
GSTR-2B Input Tax Credit Reconciliation Utility
Ensure 100% compliance with Section 16(2)(aa) of the CGST Act. Reconcile purchase ledgers against portal GSTR-2B auto-drafted statements offline.
Output View: GSTR-2B ITC MatchingOffline Desktop Result
GSTR-2B ITC Categorization & Verification View
THE AUDIT BOTTLENECK
Traditional Manual Process & Exposure
Claiming ITC without verifying GSTR-2B availability leads to interest demands under Section 50(3) and mandatory ITC reversals during GST audits.
Manual Excel Friction Steps:
- ✕Downloading monthly GSTR-2B statements across 12 months manually
- ✕Cross-referencing vendor GSTINs against Tally ledger names
- ✕Manually marking invoices as 'Matched', 'Ineligible', or 'Pending'
HOW CACONTROL AUTOMATES IT
Rule-Based Desktop Precision
CAControl automatically categorizes purchase vouchers into Matched, Mismatched, Present in Books but Missing in 2B, and Present in 2B but Missing in Books.
Key Benefits & Safeguards:
- Pre-populates Form 9/9C ITC reconciliation tables
- Flags supplier GSTR-1 filing delays and cancelled GSTINs
- Generates vendor follow-up emails & mismatch lists
- Executes 100% offline without uploading client ledgers
Topic FAQs: GSTR-2B Input Tax Credit Reconciliation Utility
Clear statutory guidance and technical implementation details.
It checks whether the supplier has uploaded the invoice in their GSTR-1 and if it appears in GSTR-2B before marking ITC as eligible.