Truetal Knowledge Hub

ITC & GSTR-2B / IMS guides.

GST, e-invoicing, input tax credit and accounting—explained in plain English, with technical detail and worked examples.

Plain-English guidanceWorked examplesSource-aware answers

Capital asset register and input-service invoices being reviewed for a GST refund calculation.

ITC & GSTR-2B / IMS

GST Refund on Input Services and Capital Goods: Proposed Rule 89 Changes for 2026–27

The GST Council proposed adding specified input-service and capital-goods ITC to refund calculations. The dates and 60-month method need careful reading—and implementation is still awaited.

9 Oct 2026

Employer group health and life insurance documents beside a GST tax invoice and calculator on a blue office desk.

ITC & GSTR-2B / IMS

GST ITC on Employee Health & Life Insurance: What Employers Should Do After the 57th Council Meeting

The GST Council has recommended removing the blocked-credit restriction for health and life insurance. The relief is not operational yet—here is what employers should prepare while the amendment and effective date are awaited.

9 Oct 2026

ITC & GSTR-2B / IMS

Input Tax Credit Not Showing in GSTR-2B? What to Check

GSTR-2B is read-only and auto-drafted from specified supplier returns and other sources. You cannot upload a missing invoice into it. Keep accounting recognition separate from the ITC claim decision.

30 Sept 2026

Branded decision map for Vendor Filed GST but Invoice Is Missing From GSTR-2B — What Now?

ITC & GSTR-2B / IMS

Supplier Filed GSTR-1 but Invoice Is Missing From GSTR-2B: What to Check

Ask the vendor for document-level evidence: GSTIN, invoice number/date/value and the return period/table in which it was reported. Compare that evidence with your invoice and GSTIN. Then check the correct GSTR-2B and IMS status.

30 Sept 2026

ITC & GSTR-2B / IMS

GST Reconciliation: How Businesses Can Find ITC Mismatches

Reconcile at document level, then apply eligibility. Matching is not the same as eligibility.

30 Sept 2026

A ledger icon representing reconciliation between GSTR-1 and GSTR-3B figures.

ITC & GSTR-2B / IMS

GSTR-1 vs GSTR-1A vs GSTR-3B: Where to Fix a Sales Mistake Without Creating a Second Mismatch

The correction path depends entirely on whether GSTR-3B for the period has already been filed. Here is the right sequence for both cases.

23 Sept 2026

A chart icon representing reconciliation analysis between GSTR-2B and internal purchase books.

ITC & GSTR-2B / IMS

GSTR-2B Mismatch: 10 Reasons Invoices Don’t Match Your Books

A GSTR-2B mismatch usually traces back to one of a handful of causes. Work through them in order before assuming your own books are wrong.

23 Sept 2026

Indian finance professional comparing supplier invoices with a neutral four-state review queue before choosing a GST IMS action.

ITC & GSTR-2B / IMS

GST IMS: Accept, Reject or Keep an Invoice Pending

Choose an IMS action from the document facts, not from a mismatch colour. See what Accept, Reject, Pending and No Action change in GSTR-2B—and what they do not prove about ITC.

23 Sept 2026

A clock icon representing the 180-day countdown for the ITC reversal rule.

ITC & GSTR-2B / IMS

Supplier Not Paid Within 180 Days: How to Reverse and Later Reclaim GST ITC – Including Partial Payments

ITC claimed on an unpaid invoice must be reversed with interest if payment isn't made within 180 days — but it can be reclaimed once you do pay.

23 Sept 2026

A handshake icon representing resolving a disputed credit note between supplier and buyer.

ITC & GSTR-2B / IMS

A Supplier Credit Note Appeared in GSTR-2B but You Disagree With It: What Should the Buyer Do?

A supplier-issued credit note you don't agree with can silently reduce your ITC through GSTR-2B unless you act on it through IMS.

23 Sept 2026

GST Refund on Input Services and Capital Goods: Proposed Rule 89 Changes for 2026–27

GST ITC on Employee Health & Life Insurance: What Employers Should Do After the 57th Council Meeting

Input Tax Credit Not Showing in GSTR-2B? What to Check

Supplier Filed GSTR-1 but Invoice Is Missing From GSTR-2B: What to Check

GST Reconciliation: How Businesses Can Find ITC Mismatches

GSTR-1 vs GSTR-1A vs GSTR-3B: Where to Fix a Sales Mistake Without Creating a Second Mismatch

GSTR-2B Mismatch: 10 Reasons Invoices Don’t Match Your Books

GST IMS: Accept, Reject or Keep an Invoice Pending

Supplier Not Paid Within 180 Days: How to Reverse and Later Reclaim GST ITC – Including Partial Payments

A Supplier Credit Note Appeared in GSTR-2B but You Disagree With It: What Should the Buyer Do?

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