GST
Purchase register and GSTR-2B check
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Facts
GSTR-2B shows what suppliers reported, not what you actually received. Your purchase register is your own record and the base for matching ITC.
Provisions and law
- Rule 56, CGST Rules 2017Details of records: supplies, stock, advances, tax paid, ITC and names of suppliers and buyers, kept at each place of business
- Sec 16(2), CGST Act 2017ITC conditions, including receipt of goods and invoice reported by supplier
Analysis
Sec 16(2) needs both the invoice in GSTR-2B and actual receipt of goods. Matching the register with GSTR-2B each month shows invoices the supplier missed and entries that are not yours. Example: register shows 42 invoices, GSTR-2B shows 39; follow up with the three suppliers before you claim ITC.
Conclusion
- Enter every purchase invoice in the register on receipt.
- Download GSTR-2B after the 14th.
- Match invoice by invoice.
- Chase suppliers for missing ones.
- Claim ITC only for matched and received goods.
A Savvy can do this for you
Daily sales and purchase records for GST, cash and UPI
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