Reconciliation Terms

Reconciliation Terms

PR Only ITC Delayed
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During reconciliation between the Purchase Register (PR) and GST returns, certain invoices may appear in GSTR-2A but not in GSTR-2B. Such cases indicate that the vendor has uploaded the invoice details but has not yet filed their GSTR-1 return for that period.

When the GSTR-2B source is selected:

  • The corresponding PR invoice will be listed under the status “PR Only – ITC Delayed.”

This status signifies that Input Tax Credit (ITC) for the invoice cannot be claimed in the current month since it is not yet reflected in GSTR-2B.

Steps to Verify GSTR-2B Availability

  1. Go to the “2A Source” tab.

  2. Search using the invoice number.

  3. Click on the invoice number to open its detailed view.

  4. Check the field labeled “Available in 2B”:

    • Yes → The document is already available in GSTR-2B.

    • No → The document is not yet available in GSTR-2B (ITC Delayed).

Next Steps

  • Once the vendor files their GSTR-1 return, the corresponding document will appear in the next month’s GSTR-2B.

  • Upon reflection in GSTR-2B, the system will automatically update the status from
    “PR Only – ITC Delayed” → Relevant Reconciliation Status (e.g., Matched, Mismatched, etc.).

Key Notes

  • ITC for “PR Only – ITC Delayed” invoices should be deferred until the invoice appears in GSTR-2B.

  • Regularly monitor such invoices in subsequent months’ reconciliations.

  • Ensure vendor follow-up for timely GSTR-1 filing to avoid ITC delays.


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