Answer

1. F

   Facts

   Match invoice by invoice on supplier GSTIN, invoice number, date and tax amount. Every line should end up as matched, missing in 2B, missing in books, or value difference.

2. P

   Provisions and law

   • Rule 36(4), CGST Rules 2017ITC can be taken only on invoices and debit notes furnished by suppliers in GSTR-1 or IFF and communicated in GSTR-2B.
   • Sec 16(2), CGST Act 2017ITC is allowed only with a tax invoice, receipt of goods or services, tax actually paid to the Government by the supplier, and the recipient's own return filed.
3. A

   Analysis

   Download 2B in Excel and export your purchase register with the same columns. Normalise invoice numbers by removing spaces and prefixes before matching. Claim only matched lines and those in 2B that are genuine but not yet booked. Chase suppliers for lines missing in 2B. A ₹5 lakh monthly purchase business can usually finish this in an hour.

4. C

   Conclusion

   1. 1Download GSTR-2B in Excel after the 14th.
   2. 2Export the purchase register with GSTIN, invoice number, date and tax.
   3. 3Match line by line and tag each result.
   4. 4Act in IMS on wrong records and chase suppliers for missing ones.
   5. 5Claim ITC on the final matched list.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.