https://www.taxtmi.com/forum/issue?id=120965 Input tax credit mismatches between GSTR-3B and GSTR-2B may arise where a supplier reports an invoice in a later GSTR-1 period, although the recipient has already recorded the invoice in its books and received the goods or services. In such cases, the difference is explained as a month-wise timing mismatch rather than an excess or ineligible claim, provided the underlying tax invoice and receipt of supply are genuine and the annual reconciliation remains consistent with eligible credit. Reconciliation between books and GSTR-2B is necessary to explain the differences. en-us Thu, 18 Jun 2026 11:38:54 +0530 Sun, 21 Jun 2026 20:05:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120965 Input tax credit mismatches between GSTR-3B and GSTR-2B may arise where a supplier reports an invoice in a later GSTR-1 period, although the recipient has already recorded the invoice in its books and received the goods or services. In such cases, the difference is explained as a month-wise timing mismatch rather than an excess or ineligible claim, provided the underlying tax invoice and receipt of supply are genuine and the annual reconciliation remains consistent with eligible credit. Reconciliation between books and GSTR-2B is necessary to explain the differences. Discussion-Forum GST Thu, 18 Jun 2026 11:38:54 +0530 https://www.taxtmi.com/forum/issue?id=120965