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One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchTo verify a GST invoice and claim input tax credit (ITC) in India, check that the invoice details match the actual business purchase, confirm the supply was received, reconcile the document with GSTR-2B, and independently test whether the credit is allowed under GST law. An invoice—or an entry in GSTR-2B—does not by itself establish eligibility.
1. Check the invoice details
Start with the tax invoice and check the particulars that apply to the transaction. CBIC’s tax invoice rules set out the required details. Compare the document against your purchase records, paying particular attention to:
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- Supplier’s name, address and GSTIN, and the recipient’s details where required.
- Invoice serial number and date. GSTN guidance says invoice numbers may be up to 16 characters and may contain letters, numbers, dashes and slashes; see the GSTR-1 FAQ.
- Description of the goods or services, quantity where relevant, and HSN code or service accounting code.
- Taxable value, applicable tax rate and tax amount, including the tax type or split shown.
- Place of supply for an inter-State supply, any reverse-charge indication, and the supplier’s signature or digital signature where required.
Invoice requirements vary with the transaction. Check the rules for the particular supply rather than assuming every field applies in the same way to every invoice.
2. Match the invoice to the purchase and receipt
Confirm that the business actually made the purchase and received the goods or services. Match the invoice to the purchase register and supporting records, such as delivery documents, service records, payment records and accounting entries. Check that dates, quantities, descriptions, values and tax amounts are consistent. Section 16 of the CGST Act makes possession of an eligible document and receipt of the supply among the conditions for ITC; the CGST Act also sets out other conditions and restrictions.
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3. Reconcile the invoice with GSTR-2B
Sign in to the GST portal and view or download GSTR-2B for the relevant tax period. Compare the supplier GSTIN, recipient GSTIN, invoice number and date, taxable value, tax amount and supply details against your purchase register. Investigate entries that are missing or differ, including by asking the supplier to check or correct its reporting where appropriate.
The GST portal describes GSTR-2B as a read-only, static, auto-drafted ITC statement compiled from information including specified supplier filings, Input Service Distributor information and import data. It is intended to help taxpayers assess ITC for GSTR-3B; the recipient does not file GSTR-2B as a return. See the GST portal GSTR-2B FAQ and GSTR-2B advisory.
4. Decide whether the credit is legally eligible
Apply the law to the transaction even when the invoice appears in GSTR-2B. Section 16 conditions include holding an eligible document, receiving the supply, tax being paid to the Government and furnishing the required return. The Act also contains time limits, payment-related conditions and other requirements. Section 17 restricts or blocks some credits, and some credits may need to be reversed.
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GSTR-2B’s “ITC not available” flags identify specified cases, including certain time-barred documents and place-of-supply or State combinations. They do not capture every legal ground for ineligibility. The portal cautions taxpayers to self-assess and reverse credit that is not allowed under law. An entry in the statement is therefore a reconciliation signal, not a final decision on entitlement.
5. Report eligible ITC in GSTR-3B
After reconciling the records and assessing eligibility, report only the credit you are entitled to claim in the applicable GSTR-3B fields. Account for blocked or otherwise ineligible credit and any required reversals. Check the current return instructions and filing deadlines for the period before submitting, since portal procedures and legal requirements can change.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.If an invoice is missing or incorrect
First compare your invoice with your purchase register and evidence that the goods or services were received. If the supplier’s filing appears to be missing or wrong, ask the supplier to review or correct the document where appropriate. Keep the invoice and relevant receipt and payment evidence, then assess the applicable law before claiming credit.
There is no single mismatch remedy established for every current situation. CBIC Circular 183/15/2022-GST addresses officer verification for certain differences between ITC claimed and GSTR-2A in financial years 2017–18 and 2018–19. It discusses invoice possession, receipt, payment, reversal provisions and time limits, but is limited to those historical scenarios—not blanket permission to claim a currently missing GSTR-2B invoice. See the circular. If the mismatch is material or the legal position is unclear, a GST practitioner or chartered accountant can help assess the facts.
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