Compliance Pack
GSTR-2B ITC reconciliation and IMS
What this means, checked by a CA
You can claim GST paid on purchases only if your supplier has reported the invoice and it shows in your GSTR-2B. Each month we match your purchase register with GSTR-2B, accept, reject or hold invoices in IMS, chase suppliers for missing ones and claim only the credit the law allows.
₹999
a month, + 18% GST
- Delivered in Reconciliation and IMS actions between the 14th (GSTR-2B date) and the 18th of each month
- Due: Each month after GSTR-2B is generated on the 14th, until GSTR-3B is filed; year-end cut-off under Sec 16(4) is 30 November after the financial year or the annual return date, whichever is earlier
How we do it: IDFD
Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.
InformationWhat we need from you · 7 items
Purchase register with supplier GSTINs
Base for matching with GSTR-2B
Purchase invoices and debit notes
Sec 16(2)(a) document condition
Goods receipt or service proof
Sec 16(2)(b) receipt condition
Vendor payment ledger with dates
180-day payment check
Credit notes received from suppliers
IMS action and ITC reversal
Import Bills of EntryOptional
Shown in IMS from October 2025
Portal login of the GSTIN
IMS actions and GSTR-2B download
DiscussionWhat we discuss · 6 items
Which invoices in your books are missing from GSTR-2B, and have those suppliers been told?
Decides deferral and follow-up
Are any invoices in IMS for goods you did not receive or that are not yours?
Reject only these
Have you paid every supplier within 180 days of the invoice?
Reversal with interest if not
Are any purchases for personal use, cars, food or other Sec 17(5) items?
Blocked credit, do not claim
Did you get credit notes this month, and did you claim ITC on the original invoice?
Decides reversal amount in IMS
Any supplier with a cancelled, suspended or newly registered GSTIN?
Fraud risk; see GST-FRD-01
FormsForms we file · 7 items
Download GSTR-2B (and the IMS view) after the 14th
Where: https://www.gst.gov.in. Due: 14th of the next month
Match purchase register with GSTR-2B invoice by invoice
Matched, in books not in 2B (defer ITC), in 2B not in books (check), value or tax difference
Where: Internal. Due: By the 16th
Take IMS action: accept, reject or keep pending; declare ITC reversal on credit notes; add remarks
Where: https://www.gst.gov.in. Due: Before GSTR-3B
Regenerate GSTR-2B if IMS actions changed after the 14th
Where: https://www.gst.gov.in. Due: Before GSTR-3B
Compute ITC to claim
ITC in GSTR-2B after IMS, less Sec 17(5) blocked items, less reversals for unpaid suppliers past 180 days, less credit note reversals
Where: Internal. Due: Before GSTR-3B
Send mismatch list to suppliers and raise it through Communication Between Taxpayers
Where: https://www.gst.gov.in. Due: Same week
Year-end: claim pending invoices of the year before the Sec 16(4) cut-off
Where: https://www.gst.gov.in. Due: 30 November after the year, or annual return if earlier
DeliverablesWhat you get · 3 items
Monthly ITC reconciliation sheet
When: Before GSTR-3B
Vendor mismatch and follow-up list
When: Monthly
Year-end pending ITC report
When: October each year
Questions people ask
If I do nothing in IMS, do I lose the credit?
No. Records with no action are deemed accepted and flow to GSTR-2B.
Can I keep a credit note pending?
From the October 2025 period, credit notes and downward amendments can be kept pending for one tax period only.
Till when can I claim ITC of FY 2025-26?
By 30 November 2026 or the date you file the annual return, whichever is earlier.
Does a complaint against my supplier give me the ITC?
No. The invoice must still be reported and appear in GSTR-2B.
When is GSTR-2B ready?
On the 14th of the next month; it can be regenerated after IMS actions until GSTR-3B is filed.
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