ITC & AIS Reconciliation — Avoid GST and Tax Notices

Reconcile your purchases against GSTR-2B to claim the right input tax credit (ITC) — and match your income against the AIS/Form 26AS to avoid income-tax mismatches. Free and instant.

Open ITC & AIS Reconciliation — free →

What you can do here

GSTR-2B vs purchase-register ITC reconciliation
AIS vs ITR income reconciliation for income tax
Flag unmatched invoices, missing ITC and discrepancies
Guidance on supplier follow-ups and ITC reversal

Claim ITC from GSTR-2B, not from your purchase register

This is the rule that decides most GST disputes. Input tax credit is available on the basis of what appears in your auto-populated GSTR-2B, which reflects what your suppliers have actually reported. If a supplier has not filed their GSTR-1, that invoice is not in your 2B and the credit is not yours to take yet — taking it anyway means reversing it later with interest. Reconciling 2B against your purchase register every month is the single highest-value routine in GST compliance.

What to do about the invoices that do not match

Differences fall into a few predictable buckets. The supplier has not filed at all; the supplier filed under the wrong GSTIN; the invoice number or value differs; or the invoice landed in a different period. Each has a different fix, and all of them require the supplier to act — you cannot correct their return. Chase the gaps in the same month you find them, because the window to claim credit for a financial year closes, and a supplier who has moved on is very hard to motivate afterwards.

AIS and Form 26AS are the income-tax equivalent

Form 26AS shows the tax credited against your PAN; the AIS goes further and lists interest, dividends, securities transactions and significant expenses reported by third parties. Filing a return that disagrees with the AIS is the most common trigger for a mismatch notice. Download both before filing and reconcile them against your own records — and where an AIS entry is genuinely wrong, submit feedback on the portal rather than silently filing something different.

TDS deducted but not deposited

A specific and common trap: the payer deducted TDS, but it does not appear in your 26AS because they never deposited it or filed the correction. You cannot claim credit for what is not there, and only the deductor can fix it by revising their TDS return. Raise it with them immediately, keep your Form 16 or 16A, the contract and the bank statement showing the net payment, and escalate to the assessing officer with that evidence if it is not resolved.

Reconcile monthly, not at year end

Both reconciliations get dramatically harder with age. Suppliers respond to a query about last month and ignore one about last year; assessing a mismatch is easy while you still remember the transaction. A monthly habit — 2B against purchases, and a quarterly look at 26AS and AIS — converts a stressful annual exercise into a short routine, and it is the cheapest insurance against a notice there is. The compliance calendar has the filing dates these checks should sit in front of.

Frequently asked questions

Why should I reconcile GSTR-2B?

ITC can be claimed only for invoices appearing in GSTR-2B. Claiming ITC on invoices not in GSTR-2B risks reversal, interest and GST notices.

What is AIS and why should I reconcile it?

AIS is the tax department's record of your income from all sources. If your ITR income differs from AIS, you may get a 143(1) or 148 notice — reconcile before filing.