Three phrases that make a GSTR-2B exception review more precise

"Missing" can mean several different things in a reconciliation discussion. A source has not been checked, an invoice was not found in the checked data, or a difference remains unexplained. Giving each situation a clearer description helps the next reviewer act on the evidence.

1. Not yet checked

Use this when the relevant source or its coverage has not been confirmed. Record which business/GSTIN, period and source are required. An incomplete review does not establish a supplier reporting failure.

2. Not found in the checked input

Use this after identifying the specific input and carrying out the comparison. Preserve the source reference and review date. Explain which invoice fields were searched and whether possible reference variations or competing candidates still need investigation.

This wording describes the evidence available at that point. It avoids turning a limited comparison into a wider claim about every filing period or source.

3. Difference remains unresolved

Use this where supporting records exist but a question is still open. Identify the field that differs, the evidence already examined and the confirmation needed. Give the next step an owner.

A small example

Hypothetical: invoice KT-082 is in the purchase register, but the statement required for the review has not yet been attached. "Not yet checked" describes the position more accurately than "supplier has not reported it."

After the appropriate input is obtained and reviewed, the note can be updated with the actual finding. If a possible counterpart exists but the invoice reference differs, preserve both originals and document the remaining question.

Make the handover useful

Before sending a supplier reminder or closing an exception, ask: what have we actually established, which source supports it, and what decision comes next?

These phrases are suggested team-review wording, not statutory classifications or product tab names. Reconciliation findings support review; ITC eligibility and return treatment require separate verification under applicable GST rules.