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If a supplier’s GST filing leaves an invoice missing or incorrect in your GSTR-2B, reconcile the specific document, ask the supplier to add or amend its return data, and review the updated record in the GST Portal before filing. Do not claim credit solely because the supplier says it will correct the entry: check your own ITC eligibility and keep the invoice, receipt and payment evidence. If you receive a formal DRC-01C intimation, respond separately through Part B.
Start with an invoice-level reconciliation
Compare the supplier’s tax invoice or debit note with your purchase register, the relevant GSTR-2B and the document shown in the Invoice Management System (IMS), if available. The GST Portal describes GSTR-1 as the supplier’s outward-supplies reporting route and advises recipients to reconcile GSTR-2B with their records (GSTR-1 guide; GSTR-2B advisory).
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- Supplier GSTIN and your own GSTIN
- Invoice or note number and date
- Taxable value and tax amount
- Place of supply and tax head
- Any credit note, debit note or amendment
- Whether the purchase was received, recorded and is not a duplicate or otherwise ineligible
GSTR-2A can show supplier-reported details as they change, while GSTR-2B is the static statement for the relevant period’s reconciliation and credit workflow described in the Portal advisory. A difference is a signal to investigate; it does not by itself prove either fraud or entitlement.
Identify the mismatch and the party who can fix it
| Mismatch | What to check | Next step |
|---|---|---|
| Invoice missing or filed late | Whether the supplier reported the outward supply for the relevant period | Ask the supplier to add or report the document, then check the applicable later GSTR-2B. |
| Wrong recipient GSTIN | Whether the entry was reported under another registration | Ask the supplier to correct the GSTIN and preserve evidence linking the invoice to your actual purchase. |
| Wrong invoice number, date, value or tax | Compare each field with the source invoice | Send the supplier the incorrect field and the correct invoice details; request an amendment. |
| Credit/debit note or amended invoice | Whether the difference arises from the original document or a later adjustment | Match the adjustment to the original transaction and review its corresponding IMS record. |
| Tax head or place-of-supply difference | Underlying transaction and state/place-of-supply details | Have the supplier verify the reporting; do not rely on the displayed total alone. |
| Duplicate or recipient-side ineligible credit | Your books, earlier claims and the transaction’s eligibility | Correct your own return treatment as applicable; do not claim the same document twice. |
Ask the supplier for a specific correction
Send a concise discrepancy note containing the invoice number and date, both GSTINs, taxable value and tax, the relevant tax period, and a screenshot or export showing the missing or incorrect GSTR-2B/IMS record. State whether the problem appears to be an omission, wrong GSTIN, incorrect value or tax, or an adjustment. Ask the supplier to verify and file accurate return data; the recipient cannot dictate the supplier’s tax treatment.
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The GST Portal’s GSTR-1 guide describes GSTR-1A as an optional route for the supplier to add or correct records for the same tax period before filing that period’s GSTR-3B. It says GSTR-1A changes are reflected in the recipient’s next-period GSTR-2B, so do not assume a correction will revise the statement you have already used for the current period (GST Portal GSTR-1 guide).
Review the IMS record and GSTR-2B before filing
The GST Portal’s revised IMS advisory describes accept, reject and, for eligible cases, pending actions. The action affects how a record is treated in GSTR-2B and the related GSTR-3B auto-population; it does not replace your own eligibility check (GST Portal revised IMS advisory).
- Accept: The record is included in the “ITC Available” area of GSTR-2B, and eligible ITC auto-populates in GSTR-3B.
- Reject: The record goes to the rejected section and is excluded from the available-credit amount.
- Pending: Where the document type permits, it stays out of that month’s GSTR-2B/3B and can be acted on later.
- No action: The advisory says records with no action are treated as deemed accepted when GSTR-2B is generated.
If you act after GSTR-2B has been generated, the advisory says to recompute it before filing GSTR-3B. It also says recipients cannot take actions after filing that month’s GSTR-3B. Pending action is not available for every document type, so follow the current Portal screen and the rules shown for the specific record.
Check ITC eligibility separately and keep supporting records
A corrected portal entry does not automatically establish that every condition for claiming ITC is met. Verify the law applicable to the tax period, the prescribed tax invoice or other document, receipt of goods or services, and your return records. Retain the purchase order or other transaction support, proof of receipt and payment records, and the supplier correspondence.
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The cited CBIC CGST Rules compilation states that, for covered invoices, supplier furnishing in GSTR-1/IFF and communication in GSTR-2B are relevant conditions. It also includes a 180-day payment-related reversal mechanism, subject to its detailed terms and exceptions. That compilation is dated 1 January 2022; check later amendments and the law for your period rather than treating that document as a complete statement of current law (CBIC CGST Rules compilation).
Respond to a DRC-01C intimation as a separate task
DRC-01C concerns a return-level difference, not simply one invoice missing from GSTR-2B. The GST Portal manual says a difference between ITC in GSTR-2B and ITC claimed in GSTR-3B/3BQ that exceeds a predefined limit can trigger an intimation. The manual does not state a universal numerical trigger in the cited passage. If one is issued, follow the notice and live Portal instructions, reconcile the figures and submit the required response in Part B (GST Portal DRC-01C manual).
- Open the DRC-01C intimation in the GST Portal and check the period and mismatch details.
- Reconcile the stated GSTR-2B and GSTR-3B/3BQ figures against your books and supporting documents.
- Submit Part B using the Portal workflow and information requested in the notice; follow the deadline displayed there.
- Keep the submitted response and reconciliation with your tax records.
The Portal manual warns that if Part B is not filed, you will not be able to file GSTR-1/IFF for the subsequent tax period. Treat that filing block as distinct from resolving an individual supplier invoice (GST Portal DRC-01C manual).
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CBIC Circular 183/15/2022-GST, dated 27 December 2022, addresses specified differences between ITC claimed in GSTR-3B and reflected in GSTR-2A for FY 2017-18 and FY 2018-19. It describes an officer-verification process for covered cases, including situations involving a supplier’s use of the wrong GSTIN, and discusses invoice or debit-note possession, receipt of goods or services and payment to the supplier (CBIC Circular 183/15/2022-GST). It is not a general permission to claim current-period credit when a supplier’s filing is wrong or an invoice is absent.
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