Invoice Matching under GST- Importance and Verification

A quick guide to know invoice matching under GST

As per directions by GST Authority, a time limit of 30 days for reporting of invoices from date of invoice is imposed on e-invoice portals, and is applicable for taxpayers with AATO greater than or equal to 100 crores from 1st November 2023.

In this post, We will look into the topic of GST invoice matching. We will discuss the following topics:

What is Invoice matching under GST?

Invoice matching is the process of matching all taxable supplies purchased by a buyer and supplied by a supplier.

According to the finance minister, “the government can ensure eligible input tax credit is accurately transferred between states through the invoice matching and automated return mechanism.” 

GSTN has developed the GST online application, which is hosted on the common site, to facilitate invoice matching.

Importance of Invoice matching

According to the Goods and Services Tax law, the input tax credit for purchases of goods or services is only available if the details in GSTR-2 of the buyer match those filed by the supplier in GSTR-1.

This interlinking was done by auto-populating data from the supplier’s GSTR-1 into the buyer’s GSTR-2A. See the following example to better understand.


A buyer cannot claim an input tax credit for taxes paid on goods and services purchased until the matching is reconciled.

As a result, all businesses have to follow the GST return filing.

How does Invoice matching work?

The ITC of purchased services and goods will be available only when the inward supply in the buyer’s GSTR-2 matches the outward supply of the supplier’s GSTR-1.

In other words, the auto-population of the data happens here from the supplier’s GSTR-1 to the buyer’s GSTR-2A.

So, if they don’t match then the buyer cannot claim ITC of the paid taxes on the purchased goods or services.

When the supplier files Form GSTR-3B (Monthly Returns Form) the input credit becomes available and the payment tax should also be considered here.

The input tax credit approved will be notified in the GSTR-2B.

Details to be verified for invoice matching

The details to be matched in the GSTN portal:
  • GSTN of the supplier
  • GSTN of the recipient
  • Invoice/Debit Note number
  • Invoice/Debit Note date
  • Taxable value
  • Tax amount


1, Who can view GSTR-2A?

Recipient taxpayers can view or download GSTR-2A from the common portal . The details listed can be accepted, rejected, or changed to create the inward supplies data and credit/debit notes. GSTR-2A is available on a monthly basis. The following entities are excluded from GSTR-2A:
  • Citizens who pay their taxes using the composition scheme
  • Input service distributors
  • Non-resident GSTR-5 is used to report taxable individuals.

2, When is GSTR-2A available?

GSTR 2A is available on a monthly basis i.e around 12th of the month. Thus, it means that if goods and services are received in month M, the GSTR 2A must be filed on or before the 12th of the following month, i.e., M+1.