Does AIS GST Purchase aggregate GSTR-2B expenses? How to handle P&L classification and AIS reconcili

Dear Experts,

I need clarification regarding the reconciliation of GSTR-2B / AIS figures with Profit & Loss account reporting under Income Tax.

Scenario: Our GSTR-2B contains B2B invoices for both direct trading purchases and indirect operational expenses (e.g., rent, legal services, repair, software subscripttions). In the Annual Information Statement (AIS) on the Income Tax portal, the entire GSTR-2B taxable turnover is reflected under the header "GST Purchase."

My Queries:

1. Should all GSTR-2B values be booked under "Purchases" in trading A/c to match AIS, or should they be split into Purchases and Indirect Expenses in P&L according to standard accounting principles?

2. How should we respond if an Income Tax automated discrepancy notice (under Sec 143(1)) arises due to a variance between P&L "Purchases" and AIS "GST Purchase"? Is presenting a reconciliation statement (Purchases + GST Expenses = AIS Figure) accepted during scrutiny?

3. Is there any restriction under Income Tax norms against receiving GST-registered vendor invoices for indirect operational expenses under our GSTIN?

Looking forward to your guidance and practical insights.

Regards,

Suchitra.P