GSTR-2B Matching Tool: Automatically Match Purchase Register with GSTR-2B

A GSTR 2B matching tool automatically compares invoices in your GSTR-2B with invoices recorded in your Purchase Register.

Instead of manually checking hundreds or thousands of invoices in Excel, the tool can help identify which invoices match, which are missing, where the supplier GSTIN is different and where taxable value or GST amounts do not agree.

The basic process is:

GSTR-2B + Purchase Register → Automatic Invoice Matching → Find Differences → Review ITC

This is one of the most important parts of GSTR 2B reconciliation.

A business may have an invoice correctly entered in its books, but if the supplier-reported GST data is different, the accountant needs to identify that difference before finalising the monthly ITC working.

In this guide, we first explain how a GSTR-2B matching tool works generally. Then we show exactly how CAWork Suite automatically matches GSTR-2B with a Purchase Register.

Table of Contents

1. What is a GSTR-2B matching tool?

2. Why match GSTR-2B with Purchase Register?

3. Which files are required?

4. Which fields should be compared?

5. How automatic invoice matching works

6. Different reconciliation statuses

7. How to find missing invoices

8. GSTR-2B matching tool vs Excel

9. How to reconcile GSTR-2B with Tally

10. What good GST reconciliation software should provide

11. How CAWork Suite automatically matches invoices

12. Frequently asked questions

What Is a GSTR-2B Matching Tool?

A GSTR 2B matching tool is software designed to compare GSTR-2B invoice records with purchase invoices recorded in your accounting books.

Your Purchase Register tells you:

What purchases have I recorded?

GSTR-2B tells you:

What supplier/ECO-reported ITC-related documents are available in my GST statement?

GST Portal describes GSTR-2B as an auto-drafted ITC statement generated from information furnished by suppliers and other specified sources.

The tool compares these two datasets invoice by invoice.

Purchase Register
        +
      GSTR-2B
        ↓
Automatic Matching
        ↓
Matched
Amount Difference
GSTIN Difference
Missing Records
        ↓
ITC Review

This is much more useful than simply comparing:

Total Purchase Register ITC vs Total GSTR-2B ITC

because a total difference does not tell you which invoice caused the problem.

Why Should You Match GSTR-2B with the Purchase Register?

Suppose your Purchase Register contains: 1,500 invoices

and GSTR-2B contains: 1,420 corresponding invoices

You need to understand the remaining difference.

A proper GSTR 2B reconciliation should answer:

• Which invoices matched?

• Which invoices are missing from GSTR-2B?

• Which invoices appear in GSTR-2B but are missing from books?

• Is the supplier GSTIN different?

• Is the invoice number formatted differently?

• Is the taxable value different?

• Does IGST match?

• Do CGST and SGST match?

• Which invoices need manual review?

This is why GSTR 2B reconciliation with books should be performed at invoice level rather than only at total level.

A matching result is useful for reconciliation, but final ITC eligibility is still subject to applicable GST conditions.

Which Files Are Required?

For standard Purchase Register reconciliation, you normally need two files.

File 1: GSTR-2B

Download the relevant GSTR-2B data for the correct:

• GSTIN

• Tax period

Depending on your reconciliation process, you may work with Excel or JSON.

File 2: Purchase Register

Export your Purchase Register from:

• Tally

• ERP software

• Accounting software

• Excel

• Another bookkeeping system

The Purchase Register should ideally contain:

• Supplier GSTIN

• Invoice Number

• Invoice Date

• Taxable Value

• IGST

• CGST

• SGST/UTGST

• Cess, where applicable

The basic workflow becomes:

GSTR-2B
   +
Purchase Register
   ↓
Invoice Matching

Which Fields Should a GSTR-2B Matching Tool Compare?

A useful GST reconciliation tool should compare the fields that identify an invoice and its tax value.

The strongest starting combination is usually:

Supplier GSTIN + Invoice Number

After identifying the invoice, the software can compare amounts and GST values.

Why Automatic Invoice Matching Is Not Just a VLOOKUP

A common problem is invoice-number formatting.

Suppose your Purchase Register contains:

INV-001

while GSTR-2B contains:

INV001

Or your books show:

ABC/2026/015

while GSTR-2B shows:

ABC2026015

These may represent the same underlying invoice.

Other common differences include:

• Spaces

• Hyphens

• Slashes

• Upper/lower case

• Leading zeros

A simple exact-text lookup can incorrectly classify such records as missing.

This is one of the main reasons businesses look for a dedicated GSTR 2B matching tool or GSTR 2B reconciliation software.

A GSTR 2B matching tool automatically compares invoices in your GSTR-2B with invoices recorded in your Purchase Register.

Instead of manually checking hundreds or thousands of invoices in Excel, the tool can help identify which invoices match, which are missing, where the supplier GSTIN is different and where taxable value or GST amounts do not agree.

The basic process is:

GSTR-2B + Purchase Register → Automatic Invoice Matching → Find Differences → Review ITC

This is one of the most important parts of GSTR 2B reconciliation.

A business may have an invoice correctly entered in its books, but if the supplier-reported GST data is different, the accountant needs to identify that difference before finalising the monthly ITC working.

In this guide, we first explain how a GSTR-2B matching tool works generally. Then we show exactly how CAWork Suite automatically matches GSTR-2B with a Purchase Register.

Table of Contents

1. What is a GSTR-2B matching tool?

2. Why match GSTR-2B with Purchase Register?

3. Which files are required?

4. Which fields should be compared?

5. How automatic invoice matching works

6. Different reconciliation statuses

7. How to find missing invoices

8. GSTR-2B matching tool vs Excel

9. How to reconcile GSTR-2B with Tally

10. What good GST reconciliation software should provide

11. How CAWork Suite automatically matches invoices

12. Frequently asked questions

What Is a GSTR-2B Matching Tool?

A GSTR 2B matching tool is software designed to compare GSTR-2B invoice records with purchase invoices recorded in your accounting books.

Your Purchase Register tells you:

What purchases have I recorded?

GSTR-2B tells you:

What supplier/ECO-reported ITC-related documents are available in my GST statement?

GST Portal describes GSTR-2B as an auto-drafted ITC statement generated from information furnished by suppliers and other specified sources.

The tool compares these two datasets invoice by invoice.

Purchase Register
        +
      GSTR-2B
        ↓
Automatic Matching
        ↓
Matched
Amount Difference
GSTIN Difference
Missing Records
        ↓
ITC Review

This is much more useful than simply comparing:

Total Purchase Register ITC vs Total GSTR-2B ITC

because a total difference does not tell you which invoice caused the problem.

Why Should You Match GSTR-2B with the Purchase Register?

Suppose your Purchase Register contains: 1,500 invoices

and GSTR-2B contains: 1,420 corresponding invoices

You need to understand the remaining difference.

A proper GSTR 2B reconciliation should answer:

• Which invoices matched?

• Which invoices are missing from GSTR-2B?

• Which invoices appear in GSTR-2B but are missing from books?

• Is the supplier GSTIN different?

• Is the invoice number formatted differently?

• Is the taxable value different?

• Does IGST match?

• Do CGST and SGST match?

• Which invoices need manual review?

This is why GSTR 2B reconciliation with books should be performed at invoice level rather than only at total level.

A matching result is useful for reconciliation, but final ITC eligibility is still subject to applicable GST conditions.

Which Files Are Required?

For standard Purchase Register reconciliation, you normally need two files.

File 1: GSTR-2B

Download the relevant GSTR-2B data for the correct:

• GSTIN

• Tax period

Depending on your reconciliation process, you may work with Excel or JSON.

File 2: Purchase Register

Export your Purchase Register from:

• Tally

• ERP software

• Accounting software

• Excel

• Another bookkeeping system

The Purchase Register should ideally contain:

• Supplier GSTIN

• Invoice Number

• Invoice Date

• Taxable Value

• IGST

• CGST

• SGST/UTGST

• Cess, where applicable

The basic workflow becomes:

GSTR-2B
   +
Purchase Register
   ↓
Invoice Matching

Which Fields Should a GSTR-2B Matching Tool Compare?

A useful GST reconciliation tool should compare the fields that identify an invoice and its tax value.

The strongest starting combination is usually:

Supplier GSTIN + Invoice Number

After identifying the invoice, the software can compare amounts and GST values.

Why Automatic Invoice Matching Is Not Just a VLOOKUP

A common problem is invoice-number formatting.

Suppose your Purchase Register contains:

INV-001

while GSTR-2B contains:

INV001

Or your books show:

ABC/2026/015

while GSTR-2B shows:

ABC2026015

These may represent the same underlying invoice.

Other common differences include:

• Spaces

• Hyphens

• Slashes

• Upper/lower case

• Leading zeros

A simple exact-text lookup can incorrectly classify such records as missing.

This is one of the main reasons businesses look for a dedicated GSTR 2B matching tool or GSTR 2B reconciliation software.

How Automatic GSTR-2B Matching Works

Different software may use different algorithms, but a sensible matching process generally follows multiple stages.

Step 1: Standardise the Data

The system first makes both datasets easier to compare.

For example:

INV-001
INV/001
inv001

may be normalised into a common comparison format.

The original invoice number should still remain available for review.

Step 2: Match GSTIN and Invoice Number

The system looks for:

Same Supplier GSTIN + Same or Normalised Invoice Number

Example:

Purchase Register

Supplier GSTIN: 24XXXXXXXXXXXXX
Invoice: INV-501

GSTR-2B

Supplier GSTIN: 24XXXXXXXXXXXXX
Invoice: INV501

If the invoice-number normalisation identifies them as the same document, the system can continue to amount comparison.

Step 3: Compare Taxable Value and Tax

Example:

Purchase Register:

Taxable Value = ₹50,000

GSTR-2B:

Taxable Value = ₹50,000

The amounts agree.

But if:

Purchase Register = ₹50,000
GSTR-2B = ₹55,000

the record should be shown as an:

Amount Difference

The same review can apply to:

• IGST

• CGST

• SGST

• Other applicable tax amounts

Different Results a GSTR-2B Matching Tool Should Show

A useful tool should not simply display:

Match / No Match

It should tell the user why an invoice did not match.

1. Matched

The invoice identity and relevant values agree according to the matching logic.

Example:

Same GSTIN
+
Same Invoice
+
Amounts Agree
=
Matched

2. Amount Difference

The invoice is identified, but taxable value or tax amount is different.

Example:

Purchase Register:

₹25,000

GSTR-2B:

₹27,000

Possible reasons include:

• Incorrect entry in books

• Supplier-reported amount difference

• Amendment

• Partial value issue

• Other data difference

Review the original invoice before taking action.

3. GSTIN Difference

The invoice looks similar but the supplier GSTIN does not agree.

Example:

Purchase Register:

GSTIN: 24ABCDE1234F1Z5
Invoice: INV100

GSTR-2B:

GSTIN: 24ABCDE1234F2Z4
Invoice: INV100

This may indicate:

• Wrong GSTIN in books

• Different supplier registration

• Supplier reporting issue

• Incorrect match

A good GSTR 2B matching tool should highlight this separately.

4. Missing in GSTR-2B

The invoice exists in your Purchase Register but no suitable corresponding record is found in GSTR-2B.

Possible reasons include:

• Supplier reporting issue

• Wrong recipient GSTIN

• Invoice-number difference

• Different filing period

• Amendment

• Incorrect Purchase Register data

Do not immediately assume the supplier has failed to report it. First review the document details.

5. Missing in Purchase Register

The opposite situation also matters.

An invoice appears in GSTR-2B but no corresponding entry is found in your books.

Possible reasons include:

• Purchase was not entered

• Invoice belongs to another branch

• Supplier used your GSTIN incorrectly

• Duplicate record

• Invoice does not belong to your business

Do not automatically book or claim an invoice just because it appears in GSTR-2B.

Simple GSTR-2B Matching Example

This makes the reconciliation result much easier for an accountant to review.

GSTR-2B Matching Tool vs GSTR-2B Reconciliation in Excel

You can perform GSTR 2B reconciliation in Excel.

The manual process often looks like:

Download GSTR-2B
        +
Export Purchase Register
        ↓
Clean GSTIN
        ↓
Clean Invoice Numbers
        ↓
Create Match Key
        ↓
XLOOKUP / VLOOKUP
        ↓
Compare Taxable Value
        ↓
Compare GST
        ↓
Filter Missing Records

Excel can work well for smaller datasets.

But as invoice volume increases, you may have to manage:

• Multiple formulas

• Invoice-number cleaning

• Duplicate records

• GSTIN differences

• Missing transactions

• Amount mismatches

• Repeated monthly files

This is where GST reconciliation software becomes more convenient.

Manual Excel vs GSTR-2B Matching Tool

Excel is still useful.

But when you reconcile hundreds or thousands of invoices every month, a dedicated GSTR 2B reconciliation tool can reduce repetitive work.

How to Reconcile GSTR-2B with Tally

If your Purchase Register is maintained in Tally, export it first.

Then compare it with GSTR-2B using:

• Supplier GSTIN

• Invoice Number

• Invoice Date

• Taxable Value

• IGST

• CGST

• SGST

The workflow is:

Tally Purchase Register
        +
      GSTR-2B
        ↓
Invoice Matching
        ↓
Matched / Missing / Difference
        ↓
Review

This is the same basic process for users searching reconcile GSTR 2B with Tally.

A dedicated GSTR 2B and purchase data reconciliation tool can reduce the manual work between the Tally export and final reconciliation.

What Should Good GST Reconciliation Software Provide?

If you are comparing different GST reconciliation software options, look beyond a simple “match” button.

A useful GST reconciliation tool should ideally provide:

• Purchase Register upload

• GSTR-2B upload

• File validation

• Invoice-number normalisation

• GSTIN matching

• Taxable-value comparison

• GST comparison

• Missing invoice identification

• GSTIN-difference identification

• Search

• Filters

• Clear status categories

• Exportable reconciliation report

• ITC-related summary for review

The most useful question a tool should answer is:

Why did this invoice not match?

If software only says:

“150 invoices unmatched”

you may still have to investigate all 150 manually.

Important: Matching Does Not Automatically Guarantee ITC

If software shows:

Matched

it generally means the compared records agree according to the software's matching rules.

It does not automatically mean:

ITC is legally guaranteed.

GSTR-2B is an ITC-related statement, but actual entitlement depends on applicable GST conditions and the facts of the transaction.

The matching tool should therefore be used for reconciliation and review.

How CAWork Suite Automatically Matches GSTR-2B with Purchase Register

Now let's look at the actual CAWork Suite workflow.

CAWork Suite is designed to reduce the repetitive Excel work involved in GSTR 2B reconciliation with books.

For this use case, the complete flow is:

Select Reconciliation Type → Upload GSTR-2B + Purchase Register → Validate Files → Normalise Invoices → Automatic Matching → Review Results → Export

Step 1: Choose the Reconciliation Type

CAWork Suite currently supports three reconciliation modes.

GSTR-2B vs Purchase Register

This is the standard monthly reconciliation for matching your books with GSTR-2B.

GSTR-2A vs Purchase Register

This compares GSTR-2A data with your Purchase Register.

GSTR-2B vs GSTR-2A

This is a diagnostic comparison between the two GST datasets.

For this article, select:

GSTR-2B vs Purchase Register

[Recommended Screenshot: CAWork Suite reconciliation type selection screen]

Step 2: Upload GSTR-2B and Purchase Register

Upload:

File A: Supported GSTR-2B JSON or Excel downloaded from GST Portal

File B: Purchase Register exported from Tally or ERP

CAWork Suite currently uses manual uploads.

It does not directly connect to GSTN through an API.

This means the user controls which GST files are downloaded and uploaded for reconciliation.

Step 3: CAWork Suite Validates the Files

Before matching starts, the system checks whether the uploaded GST file is in the expected supported format.

For example, if the workflow expects GSTR-2B, the system checks that the uploaded GST data is actually supported GSTR-2B data rather than an unrelated GST return.

This is important because:

Wrong source file → Wrong reconciliation result

File validation helps stop incorrect reconciliation before matching begins.

Step 4: Both Files Are Converted into a Common Invoice Structure

After successful validation, CAWork Suite parses the uploaded records.

Supported invoice information is normalised into fields such as:

• Supplier GSTIN

• Invoice Number

• Invoice Date

• Taxable Amount

• CGST

• SGST

• IGST

This gives both GSTR-2B and Purchase Register records a common structure for comparison.

Step 5: CAWork Suite Normalises Invoice Numbers

This is one of the most useful parts of the matching process.

Common formatting differences are removed during comparison.

For example:

INV-001
INV/001
inv001
INV 001

can be compared using a normalised invoice reference.

The matching logic also handles common leading-zero differences.

This reduces false mismatches that might occur with a basic Excel lookup.

Step 6: Pass 1 — Exact Matching

CAWork Suite first looks for:

Same GSTIN + Same Normalised Invoice Number

Then it compares the amount.

Example 1

Purchase Register:

GSTIN: 24ABCDE1234F1Z5
Invoice: INV-001
Taxable Amount: ₹10,000

GSTR-2B:

GSTIN: 24ABCDE1234F1Z5
Invoice: INV001
Taxable Amount: ₹10,001

The invoice numbers become comparable after normalisation.

For the current CAWork Suite logic, if the amount difference is within ₹2, the record can be categorised as:

Matched

Why ₹2?

CAWork Suite uses this small internal tolerance to absorb minor rounding differences.

₹2 is a CAWork Suite matching tolerance. It is not a statutory GST tolerance or an ITC rule.

If the difference is more than ₹2:

Amount Difference

Step 7: Pass 2 — GSTIN Difference Detection

Suppose the invoice number looks correct but GSTIN differs.

Example:

Purchase Register

GSTIN: 24ABCDE1234F1Z5
Invoice: INV100
Taxable Value: ₹10,000

GSTR-2B

GSTIN: 24ABCDE1234F2Z4
Invoice: INV100
Taxable Value: ₹10,100

CAWork Suite performs another matching pass.

If the invoice number matches and taxable value is within the tool's configured 2% tolerance, the system can classify the result as:

GSTIN Difference

This helps surface a possible GSTIN problem instead of simply creating two missing records.

The 2% value is an internal CAWork Suite reconciliation tolerance. It is not a GST-law tolerance.

Step 8: Pass 3 — Identify Missing Records

If CAWork Suite cannot find a suitable match after the matching passes, the record is categorised as missing on the applicable side.

For example:

Purchase Invoice
        ↓
No Suitable GSTR-2B Match
        ↓
Missing in GSTR-2B

Records remaining unmatched in the other uploaded file are shown separately.

This gives the user a much clearer result than:

Total Books Difference = ₹50,000

What Results Does CAWork Suite Show?

After automatic matching, users can review categories such as:

• Matched

• Amount Difference

• GSTIN Difference

• Missing records

• Extra/unmatched records

The dashboard also provides summary information including:

• Matched record count

• ITC-related amount summary

• ITC at-risk indicator

• Status tabs

• Searchable invoice table

• Sortable results

• Plain-English guidance

This lets an accountant move directly from:

“There is a difference”

to:

“These are the invoices that need attention.”

Example: What Automatic Matching Looks Like

Consider these four invoices:

Instead of manually checking four lookup formulas, the user receives categorised reconciliation results.

For hundreds or thousands of invoices, the benefit becomes much larger.

Step 9: Search and Review the Mismatches

Automatic matching should not mean automatic acceptance.

After processing, review important records.

For example:

GSTIN Difference

Check:

• Actual supplier invoice

• GSTIN recorded in books

• Supplier registration used

• GSTR-2B details

Amount Difference

Check:

• Taxable value

• IGST

• CGST

• SGST

• Amendment/document details

Missing in GSTR-2B

Check:

• Supplier GSTIN

• Invoice number

• Invoice date

• Relevant period

• Supplier/document reporting

The tool finds the problem.

The accountant decides what action should be taken.

Step 10: Review ITC at Risk

CAWork Suite also provides an ITC at-risk indicator based on the reconciliation results.

This gives users a quick view of the amount connected with records that require attention.

However:

ITC at Risk is a reconciliation indicator, not a final legal determination that ITC is allowed or disallowed.

Final ITC treatment should still be reviewed under applicable GST provisions.

Step 11: Export the Reconciliation Report

After review, supported results can be exported in:

• Excel

• PDF

This is useful for:

• Monthly reconciliation working

• Client review

• Internal accounting review

• Keeping mismatch records

• Discussing issues with suppliers

How Long Are Files Kept?

Completed reconciliation jobs and uploaded files are currently retained in CAWork Suite for 7 days and then automatically removed through the scheduled cleanup process.

If you need the reconciliation report for your records, export and save it before the retention period ends.

What CAWork Suite Does Not Do

CAWork Suite currently focuses on:

Upload → Match → Identify Differences → Review → Export

It does not currently:

• Change records on GST Portal

• File returns automatically

• Accept/reject invoices on GST Portal

• Automatically contact suppliers

• Track corrections until resolution

This makes it a reconciliation/reporting tool rather than a complete vendor-follow-up workflow.

Manual Excel vs CAWork Suite

For small datasets, Excel may still be enough.

For large monthly Purchase Registers, CAWork Suite provides a more repeatable GSTR 2B matching tool workflow.

Start GSTR-2B Matching with CAWork Suite

The complete CAWork Suite process is:

Select GSTR-2B vs Purchase Register → Upload Files → Validate → Automatic Invoice Matching → Review Matched & Mismatched Records → Review ITC → Export Report

Instead of repeating XLOOKUP formulas every month, users can focus on the records that actually need attention.

Related GST Reconciliation Guides

For deeper information, internally link this article to your dedicated pages for:

• GSTR 2B reconciliation

• GSTR 2B reconciliation in Excel

• GSTR 2B reconciliation with books

• Reconciliation of GSTR 2B with books

• Reconcile GSTR 2B with Tally

• GSTR 2B reconciliation tool

• GSTR 2B reconciliation software

• GST reconciliation software

• GST reconciliation tool

• GSTR 2B and purchase data reconciliation tool

Keep unrelated accounting topics such as bank statement to Tally and GSTR-1 marketplace guides on their own pages, with contextual internal links where useful.

Frequently Asked Questions

1. What is a GSTR-2B matching tool?

A GSTR-2B matching tool automatically compares GSTR-2B invoice data with a Purchase Register and identifies matched, missing and mismatched records.

2. What fields are used for GSTR-2B matching?

Important fields include supplier GSTIN, invoice number, invoice date, taxable value, IGST, CGST and SGST.

3. Can invoice numbers with different formatting still match?

A good matching tool can normalise common differences such as spaces, hyphens, slashes and case before comparing invoice numbers.

4. What does Amount Difference mean?

It means the invoice was identified but the compared taxable/tax amount differs beyond the software's matching logic and needs review.

5. What does GSTIN Difference mean?

It means the invoice appears similar, but the supplier GSTIN does not agree between the two datasets.

6. What does Missing in GSTR-2B mean?

It means a Purchase Register invoice did not find a suitable corresponding record in the GSTR-2B dataset being compared.

7. Can I do GSTR-2B reconciliation in Excel instead?

Yes. XLOOKUP, VLOOKUP and Power Query can be used, but larger datasets may require considerable cleaning and repeated manual review.

8. Can I reconcile GSTR-2B with Tally?

Yes. Export the Purchase Register from Tally and compare it with GSTR-2B. CAWork Suite uses this type of Purchase Register upload for its reconciliation workflow.

9. Does CAWork Suite directly connect to GSTN?

No. Users currently download supported GSTR-2A/2B files themselves and upload them to CAWork Suite.

10. What is the ₹2 matching tolerance in CAWork Suite?

It is an internal reconciliation tolerance used by CAWork Suite to handle small amount differences during its current exact-matching logic. It is not a statutory GST tolerance.

11. What is the 2% tolerance?

It is part of CAWork Suite's current GSTIN-difference matching logic. It is a software matching rule and not a GST-law rule.

12. Does a matched invoice guarantee ITC?

No. A match indicates that the compared records agree under the matching logic. Final ITC eligibility remains subject to applicable GST conditions.

Conclusion

A GSTR 2B matching tool should do more than compare two totals.

A useful tool should automatically compare invoices using:

Supplier GSTIN + Invoice Number + Taxable Value + GST

and clearly identify:

• Matched invoices

• Amount differences

• GSTIN differences

• Missing invoices

• Unmatched records

You can perform the same work through GSTR 2B reconciliation in Excel, but large Purchase Registers can require repeated formulas, filters and manual investigation.

CAWork Suite automates much of this process by validating uploaded files, normalising invoice numbers, using multiple matching passes, identifying mismatches and presenting the results in a searchable dashboard.

For accountants, businesses and CA firms searching for GST reconciliation software, GST reconciliation tool, GSTR 2B reconciliation software or a dedicated GSTR 2B matching tool, the main benefit is simple:

Spend less time finding the mismatch and more time reviewing what actually needs action.

Disclaimer: GST information in this article was reviewed in August 2026. This article is for educational purposes and is not tax or legal advice. Reconciliation results and ITC indicators should be reviewed with supporting documents and applicable GST provisions before finalising ITC.