GSTR-2B Mismatch Notice – How to Prepare a Reconciliation
Introduction A GSTR-2B mismatch notice is issued when the Input Tax Credit claimed by a taxpayer does not match the details reflected in GSTR-2B. These mismatches can arise due to supplier filing errors, missing invoices, incorrect GSTIN entries, or delayed return submissions. Ignoring such notices may lead to ITC reversal, interest, penalties, and GST scrutiny. … Read more