📎 This article includes 1 downloadable practice file ↓
Input tax credit is claimable broadly only when the supplier has reported the invoice (it appears in GSTR-2B). Monthly reconciliation finds what’s missing before you file.
Match on two keys
Invoice numbers repeat across suppliers, so always match on GSTIN + invoice number:
In 2B? =COUNTIFS(G2B[GSTIN], [@GSTIN], G2B[Invoice], [@Invoice]) > 0
2B IGST =SUMIFS(G2B[IGST], G2B[GSTIN], [@GSTIN], G2B[Invoice], [@Invoice])
Difference =[@IGST] - [@[2B IGST]]Three kinds of difference
| Found | In practice data | Action |
|---|---|---|
| In books, missing in 2B | S/1103 | Follow up with the supplier to file; defer the ITC |
| In 2B, not in books | S/1999 | Find the bill, or ask the supplier if it was wrongly reported to your GSTIN |
| Value mismatch | 1 invoice | Check for a credit/debit note or a typing error |
Total IGST: books ₹3,81,960, 2B ₹3,66,030. Safe ITC now (matched invoices, lower of the two values): ₹3,56,850.
Practice
Download the workbook below. Type your formula in the yellow column; the Check column turns green when it matches Excel’s own answer, and the Answers sheet has a working formula for every task. Tax rates and limits in the examples are for practice; verify current rules before real use.
Test formulas dynamically in our web formula laboratory or download the companion Excel workbook.
📎 Practice files for this article
- 📗Practice workbookBooks and GSTR-2B with 3 planted differences, 8 tasks.⬇ XLSX · 16 KB
Free to use for learning. Files with macros (.bas) are plain text — import them with Alt+F11 → File → Import File, and always test on a copy.
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