Purchases: Record Vendor Bills and Track Input Tax Credit

*GST Pro handles the sales side of GST with invoices and GSTR-1 reports. The Purchases section covers the other half: the bills you receive from your vendors. Record each purchase bill against a vendor, and GST Pro works out the CGST/SGST or IGST split, tells you how much of that GST you can claim back as Input Tax Credit (ITC), and gives you a month-wise GSTR-3B Table 4 summary to cross-check with GSTR-2B before you file.*

Purchases appears in the GST Pro navigation for all stores on the current version of the app, between Estimates and Templates. It is not tied to a plan.

Before you start: set your store's GSTIN

GST Pro decides between CGST + SGST and IGST by comparing the vendor's state with your store's state. Your store state comes from the GSTIN saved under Settings → Tax. If neither a GSTIN nor a state is set, every bill is treated as same-state and the Add purchase page shows a warning asking you to fix this first.

Step 1: Add your vendors

A purchase is always recorded against a vendor, so add the businesses you buy from first.

Open Purchases and click Vendors.
Click Add vendor.
Fill in:
- Vendor name (required)
- GSTIN. GST Pro validates the checksum as you type and confirms the registered state, for example "Registered in Maharashtra". Leave it empty for an unregistered vendor.
- State. Shown only when the GSTIN is empty, so GST Pro still knows whether the vendor is in your state.
- Email, Phone, Address and Notes (optional)
Click Add vendor.

If you leave the GSTIN blank, GST Pro warns you:

Without a GSTIN this vendor is treated as unregistered. GST on their bills cannot be claimed as input tax credit.

The Vendors table lists each vendor's GSTIN, state, number of bills, purchase total and GST paid. Vendors without a GSTIN carry a No GSTIN badge.

Step 2: Record a purchase bill

In Purchases, click Add purchase.
Fill in the bill header:
- Vendor
- Bill number, exactly as printed on the vendor's bill
- Bill date
- Purchase type: Goods, Services or Capital goods
- Input tax credit: how the GST on this bill should be treated (see the table below). This field is hidden for unregistered vendors, since their bills carry no GST.
Add Items. Each line has a description, optional HSN/SAC, quantity, rate, GST % (0, 0.25, 3, 5, 12, 18 or 28) and cess. The taxable value is shown under each line.
Optionally switch on Bill is paid and add notes.
Check the Summary card on the right. It shows the taxable value, the IGST or CGST/SGST amounts, cess, the bill total, and how much of the GST will be claimable as ITC.
Click Save purchase.

A banner above the items explains the tax treatment GST Pro picked, for example:

Sharma Packaging Pvt Ltd is in Gujarat and your store is registered in Maharashtra, so this is an inter-state purchase and IGST applies.

Input tax credit options

Option	When to use it	Where it lands in GSTR-3B
Eligible (claimable)	Normal business purchases from a registered vendor	4(A)(5) All other ITC
Blocked credit (Section 17(5))	Food and catering, motor vehicles for personal use, club memberships, works contracts for immovable property, goods lost or gifted, personal consumption. Pick the reason under Blocked category.	4(B)(1) Permanent reversal
Ineligible: permanent reversal (Rules 38/42/43, other)	Credit that must be reversed for good, such as exempt-supply apportionment	4(B)(1) Permanent reversal
Ineligible now, reclaimable later (Rule 37, goods not received)	Credit you cannot take yet, for example goods not received or vendor not paid within 180 days	4(B)(2) Temporary reversal

The Purchases overview

The Purchases page summarises the current month with four cards: total purchases and bill count, GST paid, ITC claimable (with the ineligible amount called out), and vendor count (with the number missing a GSTIN).

Below that, filter chips let you narrow the bill list to All, ITC eligible, Blocked, No GSTIN, Permanent reversal or Reclaimable. Each row shows the bill, vendor, date, taxable value, GST (with an IGST or CGST + SGST label), total and an ITC status badge. Use the row actions to edit or delete a bill.

ITC summary and exports

Click ITC summary on the Purchases page to see a month-by-month breakdown laid out like GSTR-3B Table 4:

4(A)(5) All other ITC (gross per bills)
4(B)(1) Reversal: permanent (Section 17(5), Rules 38/42/43)
4(B)(2) Reversal: temporary (reclaimable later)
4(C) Net ITC available

Each row is split into IGST, CGST, SGST and cess. Use the arrows to move between months.

Two downloads are available for the selected month:

Download ITC summary: the Table 4 figures as a CSV
Download purchase register: every bill of the month with vendor, GSTIN, supply type, taxable value, tax split, total, ITC status and blocked reason

Cross-check the summary against GSTR-2B on the GST portal before filing. Imports, reverse-charge purchases and ISD credit are not recorded here and must be entered manually in rows 4(A)(1) to 4(A)(4) on the portal.

Good to know

Bill numbers are typed manually, exactly as printed. GST Pro does not generate purchase numbers or purchase-order documents, and there is no PDF or email for a purchase. Exports are CSV.
A vendor can have only one bill per bill number, and vendor names and GSTINs must be unique.
Once a vendor has bills, its GSTIN and state are locked. Create a new vendor if the registration changes.
A vendor with recorded bills cannot be deleted. Delete the bills first.
Bills from unregistered vendors must have GST % and cess set to 0.
Purchases do not flow into GSTR-1 or the sales reports. The ITC summary is a working aid for your GSTR-3B filing.
Looking for the customer's PO number on your sales invoices instead? Turn on Show PO Number in the invoice template editor under Order Information. It prints the PO number captured on the Shopify order.