You review your GSTR-2B and find that a high-value purchase invoice is missing, even though the supplier insists they filed their GSTR-1. Often, the reason is a GSTIN mismatch. A single wrong character in the GSTIN means the invoice lands in someone else's GSTR-2B, leaving you without your Input Tax Credit (ITC).
Why a wrong GSTIN blocks your ITC
Under the GST law, you can claim ITC only if the details of the invoice have been furnished by the supplier and communicated to you in your GSTR-2B (Section 16(2)(aa), CGST Act). If the supplier enters the wrong GSTIN, the invoice is communicated to the wrong recipient. Until the supplier fixes it, your ITC is blocked.
Scenario 1: Supplier entered a completely wrong GSTIN
If the supplier made a typo and entered another company's GSTIN, the invoice will not appear in your GSTR-2B. You might assume the supplier has not filed their GSTR-1, but they actually filed it against the wrong registration.
Who fixes it: The supplier must amend the invoice to your correct GSTIN. They can do this in their current-month GSTR-1 or, introduced in 2024, through a GSTR-1A amendment before filing their GSTR-3B.
Scenario 2: Supplier billed your other branch
If your business operates in multiple states, you have multiple GSTINs. Suppliers sometimes pick the first GSTIN they see in their ERP, billing your Delhi branch for a service received by your Mumbai branch.
Common mistake: Claiming the ITC on the Mumbai branch's GSTR-3B just because you received the service there. If the invoice is in the Delhi branch's GSTR-2B, only Delhi can claim it (or the supplier must amend the GSTIN). This makes reconciliation for multiple GSTINs critical to catch inter-branch mismatches early.
Scenario 3: Typo in your purchase register
Sometimes the supplier did everything right, and the invoice is sitting perfectly in your GSTR-2B. However, your accountant entered the wrong vendor GSTIN in your accounting software.
When you run a reconciliation, this invoice will show up as a mismatch because your books expect GSTIN A but GSTR-2B shows GSTIN B.
Who fixes it: You do. Correct the GSTIN in your purchase register. You do not need to contact the supplier.
Note: If you are seeing mismatches due to formatting of the invoice number rather than the GSTIN, refer to our guide on invoice number mismatches.
Scenario 4: Billed to an old or cancelled GSTIN
If you recently restructured your business or obtained a new GSTIN, regular vendors might accidentally bill your old GSTIN out of habit.
The invoice will go to the old GSTIN's GSTR-2B. You cannot claim this ITC on your new GSTIN's return. The supplier must issue a credit note to the old GSTIN and a new invoice to the active GSTIN, or amend the original invoice if the time limit allows.
Worked example: GSTIN typo by supplier
Suppose your correct GSTIN is 27AAAAA0000A1Z5 and you purchase goods worth ₹1,25,000 (tax ₹22,500) from a supplier. The supplier accidentally files their GSTR-1 with a typo, entering 27AAAAA0000A1Z6.
| Invoice | In books (your GSTIN) | In GSTR-2B | Result |
|---|---|---|---|
| INV-101 | ₹22,500 | N/A | ITC blocked |
The invoice is missing from your GSTR-2B, preventing you from claiming the ₹22,500 ITC until the supplier amends their filing.
How to handle incorrect invoices in IMS
What if a supplier makes a mistake in the opposite direction and bills someone else's invoice to your GSTIN? It will appear in your GSTR-2B. You must not claim ITC on goods or services you did not actually receive (Section 16(2)(b), CGST Act).
Using the Invoice Management System (IMS), you should reject this invoice so it does not accidentally become part of your GSTR-2B and GSTR-3B.
How to request a GSTIN correction from a supplier
If you find an invoice missing due to a wrong GSTIN, contact your vendor immediately. Remember that the time limit to claim ITC is 30 November following the end of the financial year (Section 16(4)).
Frequently asked questions
Can I claim ITC if the supplier filed the invoice under my old GSTIN?
No. You cannot claim ITC if the invoice was filed under your old or cancelled GSTIN. The supplier must amend the invoice to your correct active GSTIN.
What should I do if a supplier billed another company's invoice to my GSTIN?
If an invoice that does not belong to you appears in your GSTR-2B, you should reject it in the Invoice Management System (IMS). This ensures you do not accidentally claim ineligible ITC.
Catch GSTIN mismatches early
Our tool matches your purchase register against your GSTR-2B in seconds, instantly highlighting invoices where the GSTINs do not match.
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Last checked: 1 October 2026. Sources: CGST Act Section 16, GSTN IMS advisories.