GSTR 2B Reconciliation & ITC Services claim only what is rightfully yours.
Specialist GSTR-2B reconciliation, eligible input tax credit identification, and Rule 36(4) compliance — ensuring that every ITC claim in your GSTR-3B is backed by the auto-drafted GSTR-2B statement under Section 16(2)(aa) of the CGST Act.
GSTR-2B is the single most important document for input tax credit (ITC) under GST today. Generated on the 14th of every month, it is the auto-drafted ITC statement that decides exactly how much credit a taxpayer can claim in GSTR-3B — making GSTR-2B reconciliation a non-negotiable monthly compliance for every registered business.
Our GSTR-2B reconciliation and ITC services cover everything from matching the auto-drafted ITC statement with your purchase register, identifying eligible versus ineligible credit under Section 17(5), reviewing blocked credit, handling reverse charge mechanism (RCM) entries, and ensuring full compliance with Rule 36(4) and Section 16(2)(aa) of the CGST Act.
At NDS Advisors, ICAI-registered Chartered Accountants run a complete GSTR-2B reconciliation framework — vendor compliance monitoring, ineligible ITC reversal, eligible ITC claim in GSTR-3B, and full notice handling — so your input tax credit is fully protected and your GST filings are always audit-ready.
Our GSTR 2B Reconciliation & ITC Services
GSTR-2B vs Purchase Register
Monthly matching of auto-drafted ITC statement with purchase register and books.
Eligible ITC Identification
Identification of eligible input tax credit available for claim under Section 16.
Blocked Credit Review
Review of ineligible and blocked credit under Section 17(5) of the CGST Act.
RCM Credit Compliance
Reverse charge mechanism credit identification, payment, and claim in GSTR-3B.
ITC Claim in GSTR-3B
Accurate computation and reporting of eligible ITC in Table 4 of GSTR-3B.
Vendor Compliance Monitoring
Tracking of vendor GSTR-1 filing status, defaulting suppliers, and GSTIN cancellations.
Ineligible ITC Reversal
Reversal of ineligible ITC, time-barred credit, and credit on exempt supplies.
Notice & Audit Defence
Response to ITC mismatch notices, DRC-01A, ASMT-10, and departmental audit queries.
Our Approach
Data Capture
Download of GSTR-2B and consolidation of monthly purchase register data.
Auto Matching
Tool-based matching by GSTIN, invoice, value, tax, and place of supply.
Credit Classification
Bucketing into eligible, ineligible, blocked, and RCM credit categories.
Vendor Action
Communication with defaulting vendors for next-month GSTR-1 corrections.
GSTR-3B Filing
Final eligible ITC claim and ineligible credit reversal in GSTR-3B.
Why It Matters
Frequently Asked Questions
GSTR-2B is a static, auto-drafted ITC statement generated monthly that shows the eligible and ineligible input tax credit for the taxpayer.
GSTR-2B is a static monthly statement, while GSTR-2A is dynamic and keeps updating as suppliers file their returns.
Yes, as per Section 16(2)(aa) of the CGST Act, ITC can be claimed only to the extent it appears in GSTR-2B.
GSTR-2B is generated on the 14th of every month for invoices filed by suppliers between the 12th of the previous month and the 11th of the current month.
ITC for a financial year can be claimed up to 30th November of the next financial year or before filing GSTR-9, whichever is earlier.
Missing ITC From GSTR-2B?
From monthly GSTR-2B reconciliation and Rule 36(4) compliance to blocked credit review and notice handling — get specialist GST support that secures every rupee of eligible input tax credit.
Talk to a GSTR-2B Specialist or call +91 9819 000 511