https://www.taxtmi.com/article/detailed?id=17158 Input Tax Credit reconciliation requires periodic invoice-level comparison of the purchase register, books of account, GSTR-2B, GSTR-3B, and supporting invoices and debit/credit notes. Differences should be classified as timing differences, supplier filing issues, GSTIN errors, value differences, duplicate entries, credit/debit note differences, or potentially ineligible credits. A consistent monthly process, supplier follow-up, documented reconciliation workings, and review before return filing help identify discrepancies early and maintain an auditable ITC position. en-us Tue, 11 Aug 2026 08:49:20 +0530 Tue, 11 Aug 2026 08:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17158 Input Tax Credit reconciliation requires periodic invoice-level comparison of the purchase register, books of account, GSTR-2B, GSTR-3B, and supporting invoices and debit/credit notes. Differences should be classified as timing differences, supplier filing issues, GSTIN errors, value differences, duplicate entries, credit/debit note differences, or potentially ineligible credits. A consistent monthly process, supplier follow-up, documented reconciliation workings, and review before return filing help identify discrepancies early and maintain an auditable ITC position. Articles Goods and Services Tax - GST Tue, 11 Aug 2026 08:49:20 +0530 https://www.taxtmi.com/article/detailed?id=17158