GSTR-2A Reconciliation means matching data of ITC claimed in GSTR-3B with ITC reflected in GSTR-2A.




  1. Download GSTR-2A
    Taxpayer can download GSTR-2A from his account on the GST Portal (GSTR-2A : View or Download on GST Portal)


  2. Reconcile GSTR-2A with Purchases
    Match ITC in books with ITC in GSTR-2A. Identify the reason for mismatch and take appropriate action


  3. Reconcile GSTR-2A with GSTR-3B
    Match ITC in GSTR-3B with ITC in GSTR-2A. Identify the reason for mismatch and take appropriate action


Read step-wise process - GSTR-2A Reconciliation : Process, Mismatch, Action