GST Reconciliation Services in Dwarka, New Delhi

GST reconciliation is one of the most critical compliance activities for any registered taxpayer. It involves matching the data filed by you in your GST returns with the data available on the GST portal, primarily auto-populated from your suppliers.

At Vivek Tiwari & Company (Tiwariv), based in Dwarka Sector 23B, New Delhi, we assist businesses and professionals in identifying mismatches, correcting errors, and ensuring that eligible input tax credit (ITC) is properly claimed without future disputes.

This service is especially important for taxpayers who receive GST notices, face ITC reversals, or want clean and compliant records before assessment or audit.

What Is GST Reconciliation and Why It Matters

GST reconciliation is the process of comparing:

Purchase records and books of accounts

GSTR-2B and supplier-reported data

GSTR-3B returns already filed

In practice, mismatches are common. Suppliers may delay filing returns, upload incorrect invoices, or amend data later. If reconciliation is ignored, it often leads to excess ITC claims, interest liability, or departmental notices.

From real cases handled at our Dwarka office, most GST disputes start with poor reconciliation rather than intentional non-compliance.

Who Should Opt for This Service

This service is relevant for:

Regular GST-registered businesses

Traders and service providers claiming ITC

Companies with high vendor volume

Businesses that have received GST notices

Taxpayers preparing for GST audit or scrutiny

Even small businesses benefit from periodic reconciliation to avoid cumulative errors.

Legal Framework & Process

Applicable Laws & Compliance Framework

GST reconciliation is governed under the Central Goods and Services Tax Act, 2017, mainly:

Section 16 â€“ Conditions for claiming Input Tax Credit
Section 37 & 38 â€“ Furnishing of outward supplies and auto-generated statements
Section 39 â€“ Filing of returns (GSTR-3B)
Section 50 â€“ Interest on delayed or excess ITC
Rule 36(4) â€“ Restriction on ITC based on eligible invoices

The GST Department relies heavily on data matching through GSTR-2B. Any difference between books and portal data can trigger scrutiny.

GST Reconciliation Process Followed by Tiwariv

Our approach is practical and compliance-focused. Each case is handled individually based on transaction volume and risk level.

Collection of books, returns, and portal data
Matching purchase register with GSTR-2B
Identification of excess, short, or ineligible ITC
Vendor-wise and invoice-wise discrepancy analysis
Advisory on reversals, reclaims, or corrections
Support in rectification through future returns
Assistance in replies if notices are already issued

The objective is not just matching numbers, but ensuring defensible compliance.

Documents, Issues & Why Choose Us

Documents & Information Required

For effective GST reconciliation, we usually require:

GST registration details

GSTR-3B returns for relevant periods

GSTR-2B data from the GST portal

Purchase register and accounting records

Details of notices, if already received

All information is reviewed confidentially and systematically.

Common Issues, Notices & Practical Risks

Some common issues observed during reconciliation include:

ITC claimed on invoices not appearing in GSTR-2B
Duplicate or incorrect invoice entries
ITC on blocked credits under Section 17(5)
Supplier non-filing or delayed filing
Interest liability due to excess ITC

Such issues often result in notices seeking explanation or reversal with interest. Early reconciliation reduces exposure and helps maintain clean compliance history.

Why Choose Vivek Tiwari & Company

Local presence in Dwarka Sector 23B, New Delhi
Hands-on experience in GST compliance and corrections
Practical understanding of GST portal data and notices
Clear explanation of risks and corrective steps
End-to-end support from review to resolution

Clients approach us not just for reconciliation, but for clarity and peace of mind.

Frequently Asked Question

It is the process of matching your purchase records with GST portal data to ensure correct ITC claims.

While not filed separately, it is essential to comply with ITC conditions and avoid future disputes.

Ideally on a monthly or quarterly basis, depending on transaction volume.

Depending on the nature, ITC may need to be reversed or reclaimed later after correction.

Yes. A proper reconciliation forms the base for factual and legally sound replies.

Yes. It is strongly recommended before any audit or scrutiny.

Consult for GST Reconciliation in Dwarka, New Delhi

If you are facing confusion, mismatches, or notices related to GST ITC, a professional review can prevent larger issues later.

You may consult Vivek Tiwari & Company (Tiwariv) at our Dwarka Sector 23B office for structured and practical GST reconciliation services.

We assist clients in maintaining accurate records, lawful ITC claims, and compliant GST filings with clarity and confidence.

Call Now: +91-88000 22202

Location: Dwarka Sector 23B, Delhi

GST Reconciliation