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To verify a GST invoice and decide whether to claim input tax credit (ITC), check the invoice particulars, confirm the purchase and receipt in your records, reconcile it with GSTR-2B, and then apply the legal eligibility rules before reporting credit in GSTR-3B. An invoice or a matching GSTR-2B entry alone does not establish that ITC is available.
1. Check the invoice particulars
Start with the invoice and confirm that its details fit the type of supply. CBIC’s tax-invoice rules set out the required particulars. Check:
- Supplier’s name, address, and GSTIN.
- Invoice serial number and date.
- Recipient details where required.
- HSN code or service accounting code, and the description and quantity where relevant.
- Taxable value, applicable tax rate, and tax amount.
- Place of supply for an inter-State supply.
- Whether the invoice indicates reverse charge, where applicable.
- Supplier’s signature or digital signature, where required.
Also check that the invoice number agrees with the supplier’s document and your purchase records. GSTN’s GSTR-1 FAQ says invoice numbers may be up to 16 characters and may contain letters, numbers, dashes, and slashes.
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Confirm that the transaction actually took place and that the goods or services were received. Compare the invoice with your purchase register, accounting records, order or contract, delivery evidence, and service records. Look for differences in the supplier or recipient GSTIN, invoice number and date, quantities, taxable value, tax, description, and place of supply.
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Keep evidence that supports the transaction, such as delivery records or documentation showing that a service was performed. Under the CGST Act, possession of an eligible document and receipt of the supply are among the conditions relevant to ITC.
3. Reconcile the invoice with GSTR-2B
Sign in to the GST portal and view or download the relevant period’s GSTR-2B. The portal describes GSTR-2B as a static, read-only, auto-drafted ITC statement compiled from specified supplier filings and other data. It is used to assess ITC for GSTR-3B; the recipient does not file GSTR-2B as a return. See the GST portal GSTR-2B FAQ and its GSTR-2B advisory.
Compare the portal entry with your invoice and books, including the supplier and recipient GSTINs, invoice number and date, taxable value, tax amounts and type, and place of supply. If an invoice is missing or its details differ, identify the discrepancy and contact the supplier to correct or report the document where appropriate.
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Do not treat either a valid-looking invoice or a GSTR-2B entry as automatic approval to claim ITC. Section 16 of the CGST Act sets out conditions that include an eligible document, receipt of the supply, payment of tax to the Government, and furnishing the required return. The Act also contains payment and time-limit conditions. Section 17 restricts or blocks certain credits. Apply the law to the actual transaction, including business use and any applicable reversal requirement.
GSTR-2B’s “ITC not available” reasons cover specified cases, including certain time-barred documents and place-of-supply or State combinations. They do not capture every possible legal bar: the portal cautions that other ineligibility may arise under law and must be self-assessed. A line appearing as available in GSTR-2B does not override those rules.
5. Report eligible ITC in GSTR-3B
Use GSTR-2B as a reconciliation aid, resolve supplier-data differences where appropriate, and account for blocked or reversed credit. Report only the ITC that remains eligible under the applicable law in the relevant GSTR-3B fields. Check the current return instructions and filing deadlines before submitting; requirements and portal details can change.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.If the invoice is missing or incorrect in GSTR-2B
- Compare the invoice with your purchase register and evidence that the supply was received.
- Check the supplier and document details, then ask the supplier to correct or report the document where appropriate.
- Retain the invoice and supporting transaction records, and assess the applicable ITC conditions before claiming.
- Do not rely on an older mismatch clarification as a general permission to claim a currently missing invoice. CBIC Circular 183/15/2022-GST concerns officer verification for certain differences between ITC claimed and GSTR-2A for FY 2017-18 and FY 2018-19; it is limited to those historical scenarios, not a universal current safe harbor. See the circular.
There is no single mismatch remedy established for every current situation. Where the discrepancy is material or the correct treatment is unclear, consider consulting a GST practitioner or chartered accountant about the specific transaction.
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