How to Reconcile GSTR-2B with Your Purchase Register Without Losing ITC

By LedgerMapz Tax & Accounting Engineering Team • Reviewed against official CBIC / FTA / IRS rules • Back to Knowledge Hub

Since Rule 36(4) eliminated provisional Input Tax Credit, any purchase invoice missing from your static GSTR-2B statement on the 14th of the month cannot be claimed in Table 4(A)(5) of GSTR-3B until the vendor files their GSTR-1. In LedgerMapz GST Compliance Hub, invoices are matched by Supplier GSTIN + Normalized Invoice Number + Financial Year, with automatic tolerance checks for ₹1 rounding differences and deferred ITC ledgers for pending bills.