Fact-check notes
Last fact-checked: 2026-05-30
GST caution: GST return limits, IMS, IRN reporting, ITC, appeal windows and rate classifications should be checked against the live GST portal, CBIC notifications and current utilities before filing.
Research note: This page uses Batch 15 competitor-gap research and supplied forward-looking 2026 topics. Treat future-dated form or section references as planning notes until official utilities confirm them.
Use this page as preparation guidance. A professional should verify the active law year, notification, portal utility and source records before filing or taking a tax position.
What this covers
A negative or incorrect ECRS balance can indicate reversal/reclaim mismatch, wrong reporting or portal-data inconsistency that needs invoice-level review.
- ECRS should be reconciled with ITC reversals and reclaims reported in returns.
- Negative balances need period-wise traceability.
- Incorrect reclaim can create future ITC restriction or notice risk.
- GST consultant review should include books, 2B and portal ledgers.
Who this is for
- Business seeing negative ECRS balance.
- GST consultant correcting ITC reclaim.
- Accounts team reviewing past GSTR-3B periods.
- Company preparing for audit or notice response.
Documents and data to verify
- ECRS and ITC ledger exports.
- GSTR-3B filed returns.
- Invoice-level reversal/reclaim working.
- Supplier 2B status.
Common mistakes to avoid
- Adjusting current return blindly.
- No invoice-level trail.
- Treating portal warning as cosmetic.
- Reclaiming credits already used.
How to proceed
- Confirm the applicable financial year, assessment year, taxpayer type, state and portal status before acting.
- Reconcile portal data with books, AIS/Form 26AS, GST returns, contracts, invoices, bank statements and source documents.
- Prepare a written computation, checklist, filing note or response with assumptions clearly stated.
- Download acknowledgements, challans, workings and evidence after filing or submission.
FAQs
Can WorkIndex help with this?
Yes. Post the facts and documents; relevant experts can quote for filing, advisory, reconciliation, registration, appeal support or ongoing compliance.
Is this page final legal advice?
No. Use it to prepare. A professional should verify the active law year, notification, portal utility and records before filing or taking a tax position.
What should I mention while posting?
Mention the year, state, form, deadline, amount involved, documents available, portal status and whether you need filing, correction, advisory or representation.