GST reconciliation checklist for traders

Written by Tax Paramarsh editorial teamReviewed by Tax Paramarsh GST deskLast updated 3 October 2026Applies to: GST rules in force on 3 October 2026

For traders, reconciliation is where GST is won or lost. Run through this list every month before filing.

Purchases

Purchase register matched invoice by invoice with GSTR-2B.
IMS actions completed — accept, reject or keep pending.
Supplier follow-up list for missing invoices.
Bills unpaid for 180 days — credit reversed.

Sales

All B2B invoices carry correct buyer GSTINs.
Sales register matches e-way bills generated.
Credit notes issued for discounts and returns, linked to invoices.

Other items

Freight from transporters checked for reverse charge.
Stock transfers between branches invoiced.
Inter-state sales carry IGST, intra-state CGST + SGST.

Key takeaways

Match purchases with 2B and act in IMS.
Tie sales to e-way bills.
Check RCM on freight and the 180-day rule.

Common questions

How long does monthly reconciliation take?

With clean data, a few hours for most traders — far less than fixing a notice later.

Should I stop paying suppliers who don’t file?

Many traders hold payment until the invoice appears in their GSTR-2B. Agree this in your terms.

Need help with this every month?Tax Paramarsh can review your sales, purchases and GST records every month — and file on time.

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General information, reviewed on 3 October 2026 — not advice for your specific case. GST rules, forms and due dates change; talk to us before acting.