Tax Liabilities and ITC Comparison

Resolving ITC Mismatch Issue To resolve the ITC mismatch issue, follow these steps:

1. *Verify GSTR-2B data*: Ensure that the GSTR-2B data for December is accurately reflecting the ITC amount. Check if there are any errors or discrepancies in the return.

2. *Check system updates*: Confirm that your system or software is updated to reflect the latest GSTR-2B data for December.

 3. *Reconcile ITC amounts*: Compare the ITC amount shown in GSTR-2B with the amount reflected in the Tax Liabilities and ITC Comparison Section. Identify any discrepancies and investigate the cause.

 4. *Contact support*: If the issue persists, reach out to the support team of your system or software provider for assistance. They may be able to help resolve the technical issue.

5. *Consult a tax professional*: If the issue is related to tax compliance or ITC eligibility, consider consulting a tax professional to ensure accurate reporting and compliance.

 Possible Causes Some possible causes of the ITC mismatch issue include: -

*Technical glitch*: A technical issue with the system or software might be causing the ITC amount to not reflect correctly. -

*Data discrepancy*: There might be a discrepancy in the data reported in GSTR-2B and the Tax Liabilities and ITC Comparison Section.

- *Timing difference*: There could be a timing difference in the updation of ITC amounts in the system or software.

By following these steps, you should be able to identify and resolve the ITC mismatch issue.

The Tax Liabilities and ITC Comparison portal tool often shows a mismatch because it pulls data from what was CLAIMED in GSTR-3B, not from what was AVAILABLE in GSTR-2B.

If GSTR-2B shows valid ITC but the comparison table shows 0.00, here are the most common causes:

1. The ITC in GSTR-2B was available but you did not CLAIM it in GSTR-3B table 4A/4B for that month. The comparison tool reflects claimed ITC, not available ITC.
2. GSTR-2B for that month was generated before the supplier filed GSTR-1. The ITC may appear in the current or next month's GSTR-2B, not the month you expected.
3. Portal latency. The comparison report can take 24-48 hours to update after GSTR-3B filing.

Steps to verify:

• Compare GSTR-3B table 4 (claimed ITC) against GSTR-2B ITC for the specific month
• Check if the ITC appears in next month's GSTR-2B (common for suppliers who file late)
• If you missed claiming eligible ITC in GSTR-3B, you can adjust it in the next month's GSTR-3B within the allowed time frame

This [GSTR-2A vs GSTR-2B reconciliation guide](https://taxgarden.in/blog/gstr-2a-vs-gstr-2b-difference-reconciliation-guide) covers the comparison report interpretation and ITC claim verification steps.

If the December ITC is visible in the filed GSTR-2B but shows as nil in the portal’s Tax Liabilities and ITC Comparison table, the table may not have refreshed or may be drawing from a different return period/data set. Confirm the financial year and December tax period selected, then download the GSTR-2B and compare its eligible ITC figures with the table’s figures. Refresh or reopen the comparison after checking; don’t change the ITC claim solely to make the mismatch disappear.

If the figures still differ, note the affected tax heads and amounts, retain the GSTR-2B and comparison screenshots, and raise a GST portal grievance. The exact cause depends on which comparison screen and return period you mean; the portal’s current refresh and grievance procedures can also change.

Reconciling GSTR-2B against the comparison table is part of a sound monthly return-review workflow. Manual checks across periods and tax heads are difficult, and automation reduces repetitive work while professional judgment remains in control. At Jir AI we provide 2,000+ AI agents and 650+ integrations to streamline your practice’s day-to-day workload. WhatsApp us to explore support for your workflow: https://wa.me/message/3HVOZ7HIY4ESC1

Tax Liabilities and ITC Comparison showing nil ITC – what usually explains it and what matters legally:
• The report (Services > Returns > Tax liabilities and ITC comparison) is a periodically refreshed analytics view, not a return. Check the "data updated on" date. If GSTR-2B for December was regenerated after an IMS action, the report often lags until the next refresh.
• For QRMP filers, December is a quarter-end month and the 2B is generated for the quarter, so the ITC may sit against the quarter rather than the month in this report.
• What actually counts is GSTR-2B vs GSTR-3B Table 4. If 3B ITC exceeds 2B beyond the prescribed limit, the system issues DRC-01C (Rule 88D). Reply in Part B with a reconciliation, or reverse and pay via DRC-03. A mismatch in the comparison tool alone has no consequence.
• If eligible ITC was not claimed, the outer limit u/s 16(4) is 30 November following the FY (FY 2024-25 ITC closed on 30 Nov 2025). Separately, FY 2025-26 ITC must be claimed by 30 Nov 2026.
• If the 2B figure is still nil in the report after a fortnight, raise a ticket on the GST self-service portal with screenshots. Do not alter returns just to match the report.