Recommended Free Tools
iTechGuides is reader-supported. When you buy through links on our site, we may earn an affiliate commission. As an Amazon Associate I earn from qualifying purchases. Learn more
For an Indian GST-registered business, reconcile sales invoices to GSTR-1, outward tax liability to GSTR-3B and tax paid, and purchase invoices to GSTR-2B before checking the input tax credit (ITC) claimed in GSTR-3B. Keep the same GSTIN and tax period on both sides of each comparison: a supplier’s filing delay, an amendment, a credit or debit note, or an incorrect invoice field can each create a different kind of mismatch and require a different correction route.
Which records should you reconcile?
These checks answer separate questions. A sales invoice appearing correctly in GSTR-1 does not, by itself, establish that the outward liability was reported and paid correctly. Likewise, an invoice being absent from one GSTR-2B period does not, on its own, establish that the supplier never filed it or that ITC is unavailable.
| Reconciliation | Compare | What it checks |
|---|---|---|
| Outward supplies | Sales invoice and credit/debit note register against GSTR-1 for the same GSTIN and period | Whether the outward-supply statement includes the relevant invoices, notes, amendments, and summarized supply details. GST Portal GSTR-1 FAQ |
| Outward liability and payment | Liability from GSTR-1 or IFF against GSTR-3B or GSTR-3BQ and tax paid | Whether the reported outward liability and payment align. A difference beyond the portal’s predefined limit may generate a DRC-01B intimation; the limit is not stated in the cited official guidance summary. GST Portal DRC-01B guidance |
| Purchase documents | Purchase invoices against GSTR-2B for the relevant period | Whether supplier-filed documents appear in the statement. Filing timing can place a document in a later GSTR-2B period than its invoice date. GST Portal GSTR-2B FAQ |
| ITC claimed | Eligible ITC supported by purchase records and GSTR-2B against ITC claimed in GSTR-3B | Whether the claim aligns with the available statement and applicable eligibility checks. An ITC difference between GSTR-2B and GSTR-3B may be addressed through DRC-01C. GST Portal DRC-01C guidance |
How to identify the cause of a mismatch
Start with the source records and the portal data rather than changing a return as soon as a number differs. The following is a practical matching checklist based on the fields and amendment procedures described in the GST Portal guidance; it is not a formally prescribed portal checklist.
Do these 3 things before closing this tab:
1Repair Windows errors before they cause bigger problems2Fix the driver behind crashes, sound loss and screen glitches3Clear out junk files and repair common Windows errors- Match the GSTINs and return periods. Check the same taxpayer and period on both sides before comparing amounts.
- Match invoice number and date, supplier or recipient GSTIN, taxable value, tax rate and amount, place of supply, and supply category.
- Check credit and debit notes, and distinguish original entries from amended entries. A note or amendment can explain a difference that would otherwise look like a missing or duplicated invoice.
- Compare the GSTR-1 summary and resulting outward liability with GSTR-3B and tax paid. Treat invoice matching and liability/payment reconciliation as separate checks.
- For purchases, check whether the supplier filed the document and inspect the appropriate GSTR-2B period. Do not infer that ITC is absent solely because an invoice date does not match the period in which the document appears.
Why an invoice may be missing from GSTR-2B
GSTR-2B is based on supplier-filed documents and other specified inputs, so the date printed on a purchase invoice does not determine by itself which monthly statement will contain it. The GST Portal’s examples explain that documents can appear in a later GSTR-2B according to the supplier’s filing window, regardless of the document’s issue date; those examples illustrate the workflow and are not a current filing calendar. Check the supplier’s filing and the relevant statement periods before treating an invoice as omitted or an ITC claim as incorrect. See the GST Portal GSTR-2B FAQ.
#1 Best Overall
- PORTABLE SCANNER FOR USE ON-THE-GO — The fastest and lightest mobile single-sheet-fed compact document scanner in its class¹
- QUICK DOCUMENT SCANNING ― This Epson ultra-fast scanner scans a single page as quickly as 5.5 seconds²; Windows and Mac compatible
- VERSATILE PAPER HANDLING ― Portable scanner scans documents up to 8.5 x 72 in; Also easily digitizes receipts and ID cards to make accounting, bookkeeping, and organizing simpler
- INTUITIVE, HIGH-SPEED SOFTWARE — Epson ScanSmart Software³ is a smart tool allowing you to easily scan, review, and save; Stay organized easily with the help of this Epson scanner
- EASY SETUP — USB-powered connect to your computer for quick and simple scanning; No batteries or external power supply required to operate portable document scanner; Standard Connectivity: USB 2.0
How to correct a GSTR-1 mismatch
Before filing GSTR-1
For a draft statement, the GST Portal says uploaded invoice details can be modified or deleted before filing. Add or amend the records, generate the summary, inspect that summary, and then file the statement. The portal guide also says e-invoice details update into GSTR-1 within a period of two days. See the GSTR-1 creation guide.
After filing, before filing GSTR-3B for the same period
GSTR-1A is an optional facility to add missed records or amend records for the same tax period. The GST Portal FAQ says it becomes available after GSTR-1 is filed or its due date, whichever is later, and can be furnished before GSTR-3B for that period is filed. The FAQ says the changes flow into the taxpayer’s GSTR-3B. For recipients, ITC for records added or amended through GSTR-1A is reflected in the next tax period’s GSTR-2B. See the GST Portal GSTR-1 FAQ.
Rank #2
- FAST SPEEDS - Scans color and black and white documents a blazing speed up to 16ppm (1). Color scanning won’t slow you down as the color scan speed is the same as the black and white scan speed.
- ULTRA COMPACT – At less than 1 foot in length and only about 1. 5lbs in weight you can fit this device virtually anywhere (a bag, a purse, even a pocket).
- READY WHENEVER YOU ARE – The DS-640 mobile scanner is powered via an included micro USB 3. 0 cable allowing you to use it even where there is no outlet available. Plug it into you PC or laptop and you are ready to scan.
- WORKS YOUR WAY – Use the Brother free iPrint&Scan desktop app for scanning to multiple “Scan-to” destinations like PC, Network, cloud services, Email and OCR. (2) Supports Windows, Mac and Linux and TWAIN/WIA for PC/ICA for Mac/SANE drivers. (3)
- OPTIMIZE IMAGES AND TEXT – Automatic color detection/adjustment, image rotation (PC only), bleed through prevention/background removal, text enhancement, color drop to enhance scans. Software suite includes document management and OCR software. (4)
For an error from an earlier period
The GSTR-1 workflow includes amendment tables for earlier-period invoices and notes. For a relevant amended invoice, the portal says only the differential liability is payable in the current tax period; the applicable amendment table depends on the record type. The GSTR-1 FAQ gives a previous-financial-year cutoff of 30 November of the following financial year, but its page includes historical examples. Verify the statutory provision, return period, any extension notifications, and record type before relying on that date. See the GST Portal GSTR-1 FAQ.
What to do when GSTR-1 and GSTR-3B liability differ
First identify the source of the difference: an omitted or amended outward record, a credit or debit note, a summary error, or a difference in reported liability or tax paid. Then compare the relevant period’s GSTR-1 or IFF liability against GSTR-3B or GSTR-3BQ, using the portal data and underlying records. A difference beyond the portal’s predefined limit may generate DRC-01B.
Rank #3
- Fast and Efficient: Scans both sides of a document at the same time, in color, at up to 45 pages per minute, with a 60 sheet automatic feeder, and one touch operation. Innovative Feeding System.
- Reliably Handles Many Different Document Types: Receipts, business cards, reports, contracts, long documents, thick or thin documents, and more. Monochrome LCD Display.
- Designed exclusively for the included Canon CaptureOnTouch software;TWAIN and ISIS drivers are not supported.
- Easy Setup: Simply connect to your computer using the supplied USB-C cable.
- Bundled Software: Includes easy-to-use Canon CaptureOnTouch scanning software.
The GST Portal DRC-01B guidance says to submit the reconciliation in Part B through the portal. It also warns that failing to file the response can prevent filing GSTR-1 or IFF for a subsequent tax period. The cited guidance summary does not state the numerical threshold, so check the current official portal material rather than relying on an assumed amount. Read the DRC-01B guidance.
What to do when GSTR-2B and GSTR-3B ITC differ
Separate a document-timing issue from an ITC claim mismatch. Check whether the supplier filed the invoice, whether it appears in a later GSTR-2B, and whether the amount claimed in GSTR-3B aligns with the relevant records and applicable ITC treatment. The GST Portal identifies DRC-01C as the process for a difference between GSTR-2B ITC availability and ITC claimed in GSTR-3B, with a Part B response. The available official guidance establishes that process, but not further procedural details here; consult the current portal notice and instructions for the case at hand. See the GST Portal DRC-01C guidance.
Rank #4
- OUR MOST ADVANCED SCANSNAP. Large touchscreen, fast 45ppm double-sided scanning, 100-sheet document feeder, Wi-Fi and USB connectivity, automatic optimizations, and support for cloud services. Upgraded replacement for the discontinued iX1600
- CUSTOMIZABLE. SHARABLE. Select personalized profiles from the touchscreen. Send to PC, Mac, mobile devices, and clouds. QUICK MENU lets you quickly scan-drag-drop to your favorite computer apps
- STABLE WIRELESS OR USB CONNECTION. Built-in Wi-Fi 6 for the fastest and most secure scanning. Connect to smart devices or cloud services without a computer. USB-C connection also available
- PHOTO AND DOCUMENT ORGANIZATION MADE EFFORTLESS. Easily manage, edit, and use scanned data from documents, receipts, photos, and business cards. Automatically optimize, name, and sort files
- AVOIDS PAPER JAMS AND DAMAGE. Features a brake roller system to feed paper smoothly, a multi-feed sensor that detects pages stuck together, and skew detection to prevent paper damage and data loss
Keep a reconciliation trail
Retain the invoice or note, the corresponding portal statement or return data, the reason for the difference, and the correction or response made. This makes it easier to distinguish a corrected data-entry error from a supplier filing that appears in a later statement, and to support a response when a portal intimation is issued. For preparation, the GST Portal recognizes third-party ASP applications through GSPs as one workflow, but no particular vendor’s features, security, or price are established by the cited official material. See the GST Portal GSTR-1 creation guide.
Free tools Windows power users keep installed
One-click scans. No signup required.
Quick Recap
Best Value
- FAST DOCUMENT SCANNING — Document scanner with feeder allows you to speed through stacks with a 50-sheet Auto Document Feeder (ADF); Efficient office scanner to help you scan more productively
- INTUITIVE, HIGH-SPEED SOFTWARE — Quickly scan with this desktop document scanner; Epson ScanSmart Software lets you easily preview scans, email files, upload to the cloud, and more; Plus, automatic file naming saves even more time
- SEAMLESS INTEGRATION — Easily incorporate your data into most document management software with the included TWAIN driver; Office document scanner integrates seamlessly with business workflows
- EASY SHARING — Duplex scanner allows you to scan straight to email or popular cloud storage2 services like Dropbox, Evernote, Google Drive, and OneDrive for simple storage and sharing
- SIMPLE FILE MANAGEMENT — Scanner allows the creation of searchable PDFs with Optical Character Recognition (OCR) and convert scans to editable Word or Excel files effortlessly; Designed for home and office document scanning
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.
