Can I manage GST registers manually?

Yes, but automation improves accuracy and saves time.

Is it mandatory to wait for GSTR-2B to claim ITC?

Yes, as per current rules, 2B is the base for ITC.

What if my supplier doesn’t file GSTR-1?

You’ll need to track the ITC in your Pending ITC Register and follow up.

What is the “GSTR-2B Upload Date”?

It’s the date on which your supplier's invoice appears in your GSTR-2B—used to time your ITC claim.

How do I ensure compliance every month?

Use a combination of purchase register, ITC register, and pending tracker, reconciled monthly before GSTR-3B.

Can automation handle all this?

Yes! Tools like VBA-powered Excel files or cloud software can fully automate ITC reconciliation and record-keeping.

📘 Everything You Need to Know About GST Purchase Register and Input Tax Credit (ITC) Register

Struggling to manage your GST purchase and ITC records for GSTR-3B filing? This guide simplifies the process with a free Excel format, step-by-step tips, and real examples for small businesses and accountants. Avoid ITC mismatches and stay GST-compliant without confusion.

Infographic explaining GST Purchase Register, Input Tax Credit Register, and Pending ITC Tracker with sample data and a senior accountant illustration.

Author: Amrut Chitragar | Published: June 14, 2025 | Read Time: ~12 min

Introduction

Under the pre-GST VAT regime, businesses enjoyed a simple tax structure. Maintaining just a few basic records—sales register, purchase register, and debit/credit note register—was enough. Return filing was easy and revisable up to six months. There was no pressure for reconciling books with returns, and ITC was claimed in the same financial year without confusion about carry-forwards.

But when GST was introduced, this simplicity gave way to a more complex structure. Dealers initially continued with VAT-style accounting, leading to growing discrepancies in GSTR-1, GSTR-3B, and GSTR-2A/2B. These mismatches especially became evident when filing annual returns (GSTR-9).

To stay compliant and avoid ITC mismatches, every business must maintain:

Outward Supply Register
Purchase Register
Input Tax Credit (ITC) Register
Pending ITC Tracker Register
Debit & Credit Note Registers

What is a GST Purchase Register?

A Purchase Register captures all inward supplies (taxable, exempt, and non-GST) along with GST components.

✅ Format of a Purchase Register

Date	Particulars	Voucher Type	Voucher No.	Voucher Ref. No.	GSTIN/UIN	Taxable Value	Input IGST	Input CGST	Input SGST	Total GST	Type Invoice	Invoice Date

What is an Input Tax Credit (ITC) Register?

The ITC Register tracks credits a business is eligible to claim—based on invoice matching with GSTR-2B.

✅ Additional Field in ITC Register

GSTR-2B Upload Date: This date confirms when ITC becomes available for claim.

Difference Between GST Purchase Register and ITC Register

Feature	Purchase Register	ITC Register
Purpose	Record all purchases	Track only ITC-eligible entries
Includes	Taxable, Exempt, Non-GST	Only eligible GST credits
Claim Dependency	No	Yes, dependent on GSTR-2B availability
Fields Required	Voucher details, GSTIN, tax breakdown	GSTR-2B upload date, ITC status, pending tracker

Example Scenario: How Registers Interact with GSTR-2B and ITC Claims

Company A buys from Company B on 01.05.2025, worth ₹100 + GST.
Company B must file GSTR-1 by 11.06.2025 and GSTR-3B by 20.06.2025.
Company A books the purchase on 01.05.2025.
On 14.06.2025, GSTR-2B does not reflect the invoice (B hasn’t filed).

What Company A Should Do:

Record the purchase in the Purchase Register.
Transfer the GST amount to the Pending ITC Register instead of claiming.
Once Company B files, the invoice reflects in July’s GSTR-2B (on 14.07.2025).
Move the ITC from Pending to Input Tax Credit Register, noting GSTR-2B upload and claim date.

Pending ITC Tracker Register: Format and Purpose

This register is essential for tracking delayed ITC due to supplier non-filing or mismatches.

✅ Format of Pending ITC Tracker Register

Date	Party Name	Invoice No	GSTIN/UIN	Taxable Purchase	Central Tax	State Tax	Integrated Tax	Total GST	Source	Accounted Month	ITC Claimed Month

div style="text-align: center; margin-top: 25px; margin-bottom: 30px;"> 📥
Download GSTR-3B Excel Format
(PR + ITC + Pending)

Visual layout of GST registers including Purchase Register, Input Tax Credit Register, and Pending ITC Tracker with labeled columns for tax reporting under GST.

Why These Registers Matter

Legal Mandate: Required for 6 years under CGST Act Sections 35 & 36.
Audit & ITC Compliance: Ensures GSTR-3B and GSTR-9 accuracy.
Financial Planning: Helps forecast cash flow and avoid ITC loss.

How to Maintain These Registers: Manually or with Automation?

Mode	Pros	Cons
Excel	Free, flexible	Manual errors possible
Automation (VBA/tools)	Accurate, efficient	Requires setup, skills

💡 I'm developing automated tools using VBA. Interested? Fill the contact form on my site!

Common Mistakes to Avoid

Booking invoices only after supplier files
Claiming ITC before it appears in GSTR-2B
Ignoring reversal conditions
Not reconciling invoice-wise

Recommended Tools for Managing ITC

ClearTax GST – 2B matching
Zoho Books – Full GST module
TallyPrime – Real-time ITC linking
GSTHero – ITC dashboard

FAQs

Can I manage GST registers manually? Yes, but automation is better.
Is GSTR-2B required for ITC? Yes, it’s the base for ITC claim.
What if supplier doesn’t file? Use Pending ITC Tracker and follow up.
What is “GSTR-2B Upload Date”? Date ITC reflects in GSTR-2B.
How to ensure compliance? Reconcile monthly before GSTR-3B.

Conclusion

To be GST-compliant:

Maintain a Purchase Register
Track eligible ITC in ITC Register
Track pending claims in Pending ITC Tracker
Use fields like GSTR-2B upload date and claim month

📩 I’m developing tools using VBA & Excel to automate this. Fill the contact form to connect!

➡️ Coming next: our GST Sales Register + GSTR‑3B Guide—watch out for it!

GSTR-3B Filing Part 2: Free Excel Format & ITC Register Tips for Small Businesses