GST Health Check: How to Avoid Notices Using GSTR-2A/2B Reconciliation + Common Mistakes
Most GST notices aren’t “random”. They come from patterns: mismatch, late filing, wrong reporting, or blocked credits. A monthly GST Health Check is a shield — it detects risk early and fixes it before it becomes a notice.
Don’t “fight notices” later — prevent them with monthly controls, proof, and reconciliation discipline.
1) Detect mismatches early
2B vs books exceptions are your earliest “notice indicators”.
2) Fix root cause, not symptoms
Vendor non-filing, wrong GSTIN, ineligible ITC — each needs different action.
3) Maintain proof vault
When questions come, you respond with evidence — not panic.
2A vs 2B — what CFOs track (simple)
GSTR-2A is a dynamic statement (it can change as vendors file/update). GSTR-2B is a static statement for a period (a more stable basis for monthly reconciliation).
Practical rule: Use 2B as your monthly base, and use 2A for supporting review where needed.
The GST Health Check — what it includes
- 2B vs Purchase Register reconciliation
- ITC eligibility review (blocked / ineligible buckets)
- Credit note and amendments tracking
- Vendor compliance scoring (who is repeatedly non-filing / error-prone)
- Proof vault: invoices, challans, follow-ups, reversals, workings
Interactive: GST Health Score (Notice Risk Indicator)
Enter simple monthly values and your process discipline. Get a health score + action plan.
We implement monthly 2B reconciliation systems, vendor follow-up trackers, and evidence vaults.
Common GST mistakes that silently increase notice risk
These are the “small” issues we repeatedly see in real businesses — and they often become large issues later.
| Mistake | Why it matters | Fix |
|---|---|---|
| Not separating ineligible ITC | Mixing eligible + ineligible makes reconciliation unclear and increases scrutiny. | Create blocked/ineligible buckets; review monthly; document reasoning. |
| Vendor follow-up not tracked | Mismatch stays open for months; then it’s “too late” or becomes a dispute. | Vendor-wise tracker with owner, due date, and closure proof. |
| Wrong GSTIN / invoice details | Even correct purchases may not reflect properly in 2B due to mapping errors. | Lock GSTIN edits, validate vendor master, enforce invoice format rules. |
| Credit notes not mapped | Credit notes reduce ITC and can cause mismatch if not tracked. | Maintain a credit note register; link to original invoice. |
| Rushing month-end filing | Last-minute entries create errors and missing evidence. | Treat GST as a month-end close process (Day 3–7), not last date. |
The “GST Shield” monthly SOP (simple)
Week 1: Reconciliation
- Download 2B
- Match with purchase register
- Generate exception list (vendor-wise)
Week 2: Resolution
- Vendor follow-ups and corrections
- Internal correction (GSTIN, invoice, mapping)
- Blocked ITC separation and workings
Week 3: Review + Proof
- Review high-risk vendors
- Store closure proofs
- Update ITC ageing report
Week 4: Filing readiness
- Finalize eligible ITC
- Confirm statutory calendar
- Management sign-off (simple checklist)
If you want fewer notices, build stronger monthly controls.
The best GST strategy is preventive: reconcile monthly, follow up with vendors, separate ineligible ITC, and store proof. That’s how a GST Shield is built.