| Source | Taxable value | Purchase CGST / SGST | 2B CGST / SGST | Standing |
|---|---|---|---|---|
| INV/2291 · Jain Steel & Cement | ₹1,60,768 | ₹17,516 / ₹17,516 | ₹17,516 / ₹17,516 | Suggested · invoice identity and period checked |
| Bank charge ₹590 | No GST document | Not supplied | No matching row | Needs review · no credit inferred |
A matched download alone does not establish credit eligibility. Source and payment conditions remain reviewable.
The imported 2B row matches the supplied invoice tax. Acceptance retains the comparison, not an automatic ITC claim.