Section 16(2)(aa) & Rule 36(4) ITC Reconciliation
GSTR-2A vs Books Reconciliation Engine
Automated 4-way matching of Purchase Register with GST Portal 2A/2B to eliminate ITC notice risks.
Total Books ITC
₹1,38,000
Claimed in accountingPortal 2A/2B ITC
₹1,10,500
Reflected by GSTN100% Matched ITC
₹78,000
3 Invoices safe to claimNotice Risk Exposure
₹40,000
2 Defaulting invoices| Vendor Name / GSTIN | Invoice Details | Tax in Books | Tax in 2A/2B | Difference | Status | Audit Remarks & Action |
|---|---|---|---|---|---|---|
Tata Telecommunications Ltd 07AAAAA0000A1Z5 | TTL-8819 2024-05-12 | ₹18,000 | ₹18,000 | ₹0 | Matched | Exact match in 2B (Eligible for 100% ITC) |
Infosys BPM Technologies 27BBBBB1111B2Z6 | INF-209 2024-05-18 | ₹45,000 | ₹45,000 | ₹0 | Matched | Exact match in 2B (Eligible for 100% ITC) |
Sharma Logistics & Transport 09CCCCC2222C3Z7 | SL-402 2024-05-22 | ₹24,000 | ₹20,000 | +₹4,000 | Mismatch | Tax discrepancy: Books claim ₹4,000 higher than portal |
Apex Cloud Solutions Pvt Ltd 06DDDDD3333D4Z8 | ACS-1092 2024-05-25 | ₹36,000 | — | +₹36,000 | Missing in 2A | Defaulting Vendor: Supplier has not filed GSTR-1 |
Northern Paper Mills 03EEEEE4444E5Z9 | NPM-712 2024-05-28 | ₹15,000 | ₹15,000 | ₹0 | Matched | Exact match in 2B (Eligible for 100% ITC) |
Global Packaging Hub 08FFFFF5555F6Z1 | GPH-304 2024-05-30 | ₹0 | ₹12,500 | -₹12,500 | Unavailed 2A | Unavailed ITC: Present in 2A but missed in accounting books |