IndiaAuditLens
Reconcile GST data and review ITC
Run reconciliation only after the relevant books and portal sources are current. The workspace supports 2B↔Books, Books↔GSTR-1, and GSTR-1↔GSTR-3B comparisons.
By IndiaAuditLens product team · Updated 2026-10-17
Before you begin
Select the correct client, GSTIN, financial year, and period. Refresh the books, GSTR-1, GSTR-2B, and GSTR-3B sources used by the comparison. Keep invoice, credit-note, eligibility, and payment evidence available. Decide who can resolve differences and who will review the completed reconciliation.
Run purchase reconciliation
Open GST → Reconciliation (or a month's GSTR-2B → Compare) for the correct GSTIN/FY. Confirm book and GSTR-2B source freshness. The same line shows the Tolerance in force: the amount (₹1 by default) and the date window (10 days by default) within which two invoices still agree. It is a platform setting. When the last comparison used another tolerance, the line says so; Compare again applies the one in force. A month shows as passing when the credit that is in only GSTR-2B or only the books is within the rupee amount (₹100 by default) or the share of that month's GSTR-2B credit (1% by…
Review outward tie-outs
Review Books ↔ GSTR-1 — outward, by period. Review GSTR-1 ↔ GSTR-3B — outward tie-out, by period. Drill into warning/blocking periods and resolve source, classification, period, amendment, or portal differences. Rerun after corrections. A stale verdict must not be used for approval.
Resolve ITC claims
Review matched ITC, eligibility/disposition, 2B period and proposed claim period. Record eligibility and reason/remarks from supporting evidence. Resolve claim periods across the selected FY. Review Rule 37A/provisional/unfiled-supplier indicators and any credit-meter/Table 4 effect.
An Accept/reconciliation action is not the same as claiming ITC in a filed GSTR-3B. The claim becomes statutory only through the reviewed return and authoritative filing evidence.
Follow up with suppliers about missing invoices
Open the Suppliers tab of GST → Reconciliation for the year, or select Follow up with suppliers beside Compare in a purchase reconciliation for its own months.
The list is read from the purchase reconciliation of the months where Compare ran; months where it did not run are named, not read. Each supplier shows:
invoices in the books but not in GSTR-2B: the supplier is asked to report them in its GSTR-1 (or GSTR-1A or IFF); documents in GSTR-2B but not in the books: the supplier is asked for a copy, or to say it was raised in error; the supplier's email address, or No address; its GSTIN status as last read; the last email sent, and the day the next one may go while the wait is running.
Suppliers without a valid GSTIN are left out and counted: an unregistered supplier files no GSTR-1.
Keep supplier email addresses
Under Supplier email addresses on the Suppliers tab:
Add address: a supplier's GSTIN, name, email address, up to three CC addresses and a phone number. Import a file: a CSV or Excel file with the columns GSTIN, Supplier name, Email, CC emails and Phone (Template downloads one listing the suppliers still without an address). The file is checked first; select Save to keep the new and changed addresses. Rows with a problem are listed and left out. Fill from the books: suppliers with no address held whose party in the client's books carries one. Choose the ones to add; an address already held is never replaced.
Each change is written to the client's activity trail.
Supplier filing coverage and GSTIN status
The scorecard on the Suppliers tab covers every supplier in the year's GSTR-2B, a page at a time, with filters for coverage, GSTIN status and a search.
Refresh filing evidence shows the suppliers, those read on the platform in the last day (free), the credits and your balance first; it then checks the suppliers a batch at a time until all are done. Read GSTIN status shows the suppliers to read (never read, or read longer ago than the platform administrator allows, 30 days unless changed in Settings → Returns), those read on the platform recently (free), the credits and your balance first. Each status is kept with its read date: active, suspended or cancelled (with the date it was cancelled from).
Filing evidence does not prove that the supplier paid the tax or that ITC is eligible. A GSTIN status is the registration as last read, not a conclusion about any invoice.
Expected result
Purchase and outward items are matched, explained, or left in a clearly assigned exception state. ITC decisions are supported by current evidence, and blocking differences are resolved before the return moves to approval or filing.