ITC mismatch: GSTR-2B vs GSTR-3B
What it means
ITC claimed in 3B exceeds what suppliers reported (2B). The department treats the excess as ineligible unless explained (timing, supplier filing late, reversal already done).
What to do
- Download 2B for each month and match invoice-wise.
- Identify timing differences, supplier non-filing and genuine errors.
- Reverse ineligible ITC with interest; reply with the reconciliation.
Deadline: As stated in DRC-01C / ASMT-10, often 7–30 days.
Documents you will need
- 2B downloads
- Purchase register
- Supplier communications
Have this notice? Upload it for a free explanation of your own case. Reconciliation table included in accountants' plan.
Section numbers refer to the Income-tax Act 1961 / CGST Act 2017; the Income-tax Act 2025 renumbers income-tax sections from 1 April 2026 — the notice shows the applicable number. Checked by the founder on 16 Oct 2026.