GSTR-2B exception reviews distinguish unchecked sources, invoices not found and unresolved differences, with separate verification of input tax credit eligibility.
Where source coverage has not been confirmed, reviewers should record the relevant business or GSTIN, period and required source; an incomplete review does not establish supplier reporting failure. Once an input has been compared, reviewers should retain its reference and review date, identify invoice fields searched, and consider reference variations or competing candidates. Where supporting records exist but a discrepancy remains open, reviewers should identify the differing field, evidence examined and confirmation needed, and assign the next step to an owner. These descriptions are suggested review language, not statutory classifications or product tab names; input tax credit eligibility and return treatment require separate verification under applicable GST rules. (AI Summary)