Quick wins for a faster PC:
Repair Windows errors before they cause bigger problemsFix Now →Fix the driver behind crashes, sound loss and screen glitchesFind Drivers →Clear out junk files and repair common Windows errorsFree Scan →If a supplier’s invoice is missing or incorrect in your GSTR-2B, first match the document against your purchase records, then ask the supplier to add or amend the correct details through the applicable return workflow. Review the invoice’s IMS status and the next relevant GSTR-2B before filing. A corrected portal entry does not, by itself, establish that you meet every condition for claiming input tax credit (ITC).
Identify the mismatch at invoice level
Compare the supplier’s tax invoice or debit/credit note with your purchase register, the relevant GSTR-2B, and its IMS record. Check each of these fields:
- Supplier GSTIN and your recipient GSTIN
- Invoice or note number and date
- Taxable value and tax amount
- Place of supply and tax head
- Any amendment, credit note, or debit note that changes the original entry
Also confirm that the goods or services were actually received, the purchase belongs in your books, and the same credit has not already been claimed. The GST Portal describes GSTR-1 as the supplier’s outward-supply reporting route and advises recipients to reconcile GSTR-2B with their own records: GSTR-1 guide and GSTR-2B advisory. GSTR-2A may show more current supplier details, but the cited portal advisory describes GSTR-2B as the static statement used for the relevant period’s reconciliation and credit workflow. A mismatch alone does not prove either fraud or entitlement.
Match the remedy to the error
| Mismatch | What to check and request |
|---|---|
| Invoice missing or filed late | Ask the supplier to verify whether the outward-supply record was omitted and to file or add it through the applicable return workflow. Check the next relevant GSTR-2B after the supplier reports it. |
| Wrong recipient GSTIN | Ask the supplier to correct the recipient details. Keep records linking the actual purchase to your registration; a historical circular discussed specified wrong-GSTIN cases, but it is not a general current-period rule. |
| Wrong invoice number, date, value, or tax | Compare the portal record with the source document and ask the supplier to amend the incorrect field. |
| Credit/debit note or amendment | Check whether the difference comes from the original invoice or a later adjustment, then review the corresponding IMS record. |
| Tax head or place-of-supply difference | Validate the transaction’s place-of-supply and tax details; do not rely only on the displayed total. |
| Recipient-side duplication or ineligibility | Correct your own books and return treatment. A supplier correction does not cure a duplicate claim or an otherwise ineligible credit. |
Ask the supplier for a specific correction
Send a concise discrepancy note containing the invoice or note number and date, both GSTINs, taxable value and tax, the relevant tax period, and a screenshot or export showing the missing or incorrect GSTR-2B/IMS record. State whether you believe the record was omitted, reported under the wrong GSTIN, entered with an incorrect value or tax, or affected by an amendment. Ask the supplier to check and file the correct data; the supplier is responsible for its return reporting.
#1 Best Overall
The GST Portal’s GSTR-1 guide describes GSTR-1A as an optional route for adding or correcting records for the same tax period before the supplier files GSTR-3B for that period. It says changes made through GSTR-1A flow into the recipient’s next-period GSTR-2B. Availability depends on the return stage, so confirm the supplier’s period and live portal workflow in the GSTR-1 guide.
Review IMS and GSTR-2B before filing
The GST Portal’s revised IMS advisory describes actions that can affect how a document appears in GSTR-2B and auto-populates in GSTR-3B. Use the current portal screen for the particular document type, since the advisory lists exceptions and portal functionality can change.
- Accept: Accepted records enter the “ITC Available” area of GSTR-2B; eligible amounts auto-populate in GSTR-3B.
- Reject: Rejected records appear in the rejected section and do not auto-populate as available ITC.
- Pending: Where the document type permits it, a pending record stays out of that month’s GSTR-2B/3B and carries forward for later action.
- No action: The advisory says records with no action are treated as deemed accepted when GSTR-2B is generated.
If you take an IMS action after the draft GSTR-2B is generated, recompute GSTR-2B before filing GSTR-3B. The advisory says recipients cannot take an action after filing GSTR-3B for that month. Read the revised IMS advisory and follow the live portal instructions.
Check ITC eligibility separately from portal appearance
Do not claim credit solely because the supplier says a correction is coming, or solely because a record appears in a statement. Check the statutory conditions that apply to the tax period and retain the prescribed tax invoice or other document, evidence that you received the goods or services, and payment records. The cited CBIC Rules compilation states that covered invoices require supplier furnishing in GSTR-1/IFF and communication in GSTR-2B. It also includes a 180-day payment-related reversal mechanism, subject to its terms and exceptions. Because that compilation is dated, verify later amendments and the law applicable to your period: CGST Rules compilation.
Rank #3
- 1. India's 1st AI enabled Online Accounting for SMEs
- 2. 41% less clicks needed to operate than other Apps / Online Software
- 3. Probably Only 'App' in India that does GSTR-1/3B/2A ...
- 4. Easiest to understand. No accounting knowledge required.
- 5. Drill-down reporting across the App to know from Balance Sheet to individual transactions and much more
Reconcile the final claim to your books and check for duplicates or other ineligible supplies. A portal correction resolves a reporting discrepancy; it does not automatically settle every question about the recipient’s entitlement.
Respond separately if the portal issues DRC-01C
DRC-01C is a formal ITC mismatch intimation, not simply a missing-invoice query. The GST Portal manual says a difference between ITC in GSTR-2B and ITC claimed in GSTR-3B/3BQ above a system-defined limit can trigger the intimation. The cited passage does not provide a universal numeric threshold.
If you receive the intimation, reconcile the return-level difference and submit the required response in Part B through the portal, using the notice’s instructions and deadline. The manual warns that not filing Part B blocks filing GSTR-1/IFF for the subsequent tax period. See the DRC-01C manual.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Use Circular 183 only within its historical scope
CBIC Circular 183/15/2022-GST, dated 27 December 2022, addresses specified differences between ITC claimed in GSTR-3B and ITC reflected in GSTR-2A for FY 2017-18 and FY 2018-19. It sets out an officer-verification process for covered cases, including certain wrong-GSTIN situations, and discusses supporting evidence such as the invoice or debit note, receipt of goods or services, and payment to the supplier. It is not a blanket permission or general remedy for current-period mismatches. Read the Circular 183/15/2022-GST only in the context of those financial years and its specified cases.
Quick Recap
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
