What GST returns and rules does GSTBuddies support?

GSTBuddies audits GSTR-1, 2A, 2B, 3B, 9 and 9C. Checks include Rule 37 (180-day ITC reversal), Rule 42/43 common-credit reversal advisories, Rule 86B, Section 16(4) ITC time-bar, Section 50 interest, Section 47 late fees, reverse-charge (RCM) checks, the annual Table 8 ITC reconciliation and the three-way GSTR-1 vs 3B vs 9 reconciliation. Every figure is cited to the CGST Act and Rules. Section 17(5) blocked credits depend on what each expense was, which a GST return does not carry, so that review stays with your books.

What file formats can I upload?

PDF, Excel, JSON and ZIP. Upload GSTR PDFs from the GST Portal, Excel ledgers from Tally, Busy or any party ledger (.xlsx/.xls), JSON exports for GSTR-2A/2B/3B/9/9C, or the portal's ZIP downloads — GSTBuddies extracts and classifies them automatically.

Is GSTBuddies free to try?

Yes. Sign up to get free credits every month, no credit card required, and run GST compliance checks to see the results before you buy.

Yes. GSTBuddies uses AES-256 encryption on AWS infrastructure and never shares your data. Uploaded files are processed and deleted after 7 days.

Can I claim ITC that is not in my GSTR-2B?

No. Under Section 16(2)(aa), input tax credit is restricted to invoices communicated to you in GSTR-2B; provisional ITC under Rule 36(4) is no longer allowed.

Section 16(2)(aa), CGST Act 2017 · Rule 36(4)

GSTR-2B vs GSTR-3B: matching your ITC

Since 2022, you can only claim the input tax credit that appears in your GSTR-2B. ITC claimed in GSTR-3B beyond GSTR-2B is an over-claim. Here's how the matching works.

The rule: ITC restricted to GSTR-2B

Under Section 16(2)(aa) (effective 1 January 2022), a recipient can avail ITC on an invoice or debit note only if the supplier has furnished it in their GSTR-1/IFF and it is communicated to the recipient in GSTR-2B. Rule 36(4) earlier permitted provisional ITC (10%, then 5%); that provisional buffer has been removed — ITC is now strictly as reflected in GSTR-2B.

The match: the ITC claimed in GSTR-3B (Table 4) should not exceed the eligible ITC in GSTR-2B. Any excess is an over-claim that must be reversed, with interest under Section 50(3) if it was utilised.

Common reasons for a 2B vs 3B gap

Supplier did not file GSTR-1 / filed late → invoice not in your 2B for the period.
Wrong GSTIN or invoice details entered by the supplier.
ITC claimed on documents not appearing in 2B (e.g. provisional claims).
Blocked credits under Section 17(5) wrongly claimed.

How GSTBuddies matches it

Upload your GSTR-2B and GSTR-3B and GSTBuddies compares ITC head-wise (IGST/CGST/SGST/cess), flags over-claims and ineligible credit, and cites the provision. Explore the full compliance suite or GSTR-1 vs 3B reconciliation.

FAQ

Can I claim ITC not in my GSTR-2B?

No. Under Section 16(2)(aa), ITC is restricted to invoices communicated in GSTR-2B; provisional ITC is no longer allowed.

What happens if GSTR-3B ITC exceeds GSTR-2B?

The excess is an over-claim that must be reversed, with Section 50(3) interest if it was utilised.