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GSTR-2B Reconciliation

Match your GSTR-2B with your purchase register: see which invoices are missing from 2B, which differ in amount, tax type or date, which have a typo in the number or GSTIN, and how much ITC is at risk, supplier by supplier. Free, and your files never leave your browser.

Your files are read in this browser and never uploaded.

1 GSTR-2B

The JSON or Excel file you download from the GST portal (Returns → GSTR-2B), or a GSTR-2A JSON.

2 Purchase register

Excel or CSV from Tally, Busy, Zoho or your own sheet: supplier GSTIN, invoice number, date, taxable value and IGST/CGST/SGST columns.

₹

Differences up to this much per tax head count as equal (rounding).

days

Invoice dates this far apart still count as the same.

Add both files, or try the sample files, to see the reconciliation.

How to reconcile GSTR-2B with your books

  1. On the GST portal, open the Returns Dashboard for the month and download GSTR-2B as Excel (or JSON). 2B for a month is generated on the 14th of the next month.
  2. Export your purchase register for the same month to Excel or CSV: in Tally, the Purchase Register; in other software, any purchase or GST input report with the supplier GSTIN and invoice number.
  3. Add both files above. Check the “Columns read from” list once: for registers without a taxable-value column, tax alone is compared.
  4. Work through the results, starting with “In books, not in 2B”, then download the Excel report and send reminders to the suppliers with missing invoices.

Worked example: the sample files

The sample GSTR-2B has 10 documents and the sample purchase register 11. The tool finds 5 matched (including SSA/26-27/0101 in 2B against SSA/26-27/101 in the books, and an invoice split over two tax rates), 2 with differences (one booked as IGST where the supplier charged CGST and SGST, one with a ₹500 higher taxable value), 1 near match (C/889 typed as C/898), 1 under another GSTIN of the same supplier, 1 not yet booked and 2 missing from 2B.

Tax at risk is ₹5,130.00: the two invoices from Sample Supplier E that aren't in 2B (₹3,600.00 and ₹900.00), the extra tax booked on B-2051, and B-2060, which 2B shows with ITC not available. ₹270.00 of ITC in 2B isn't in the books yet.

How invoices are matched

Each pass only looks at what the earlier ones left unmatched:

  1. Same GSTIN and invoice number, ignoring capitals, spaces and separators (INV/12 = inv-12).
  2. Leading zeros dropped (INV-0012 = INV12).
  3. Prefix and financial year dropped when the taxable value is the same (TI/2026-27/0102 = 102).
  4. Near match: same supplier, the same taxable value and tax, dates within 30 days, but a different number. Check these by hand.
  5. Other GSTIN: the same number and value under a different GSTIN, often a typo or a supplier's other branch.

Matched pairs are then compared head by head and on date, within the tolerances you set. GSTINs in your books are checked against the GSTIN check digit.

What to do with each result

  • In books, not in 2B: ask the supplier to report the invoice in GSTR-1 or IFF; until it shows in 2B, the ITC on it is at risk. The supplier table writes the reminder for you.
  • Matched with differences: correct your entry if it's yours, or ask the supplier to amend theirs.
  • Near match and GSTIN differs: confirm the invoice and fix the number or GSTIN in your books.
  • In 2B, not in books: book it if you received the goods or services; if you didn't, take it up with the supplier (and reject it in IMS where that applies).

To check a single GSTIN or make a GST invoice, use the GST invoice generator; to work out tax on an amount, the GST calculator.

A working aid, not tax advice: confirm what you claim against the GST portal and the law, and ask your tax adviser when in doubt.

Frequently asked questions

Are my GSTR-2B and purchase data uploaded anywhere?

No. Both files are opened and matched by your browser on your own device; nothing is sent to a server. You can disconnect from the internet after the page loads and it still works.

Which files can I use?

For 2B, the Excel or JSON file downloaded from the GST portal (a GSTR-2A JSON works too). For your books, any Excel, CSV or ODS export with a header row: Tally's purchase register, Busy, Zoho Books or your own sheet. The tool finds the GSTIN, invoice number, date, taxable value and tax columns by their headings, and you can change any of them under “Columns read from”.

Why is an invoice in my books missing from GSTR-2B?

Usually the supplier hasn't reported it in GSTR-1 or IFF yet, reported it late (it then shows in a later month's 2B), or reported it under a different number, date or GSTIN. Since the Invoice Management System started in October 2024, an invoice you kept pending in IMS also stays out of that month's 2B, and one you rejected appears under ITC rejected.

Can I claim ITC on an invoice that isn't in my GSTR-2B?

From 1 January 2022, section 16(2)(aa) of the CGST Act and rule 36(4) allow input tax credit only on invoices and debit notes that the supplier has reported and that appear in your GSTR-2B. That's why the tool shows tax in the books that 2B doesn't back as “at risk”: follow up with the supplier before claiming it.

How are credit notes, amendments and imports handled?

Credit notes from the B2B-CDNR sheet (or cdnr in the JSON) lower ITC and are matched like invoices; in your books, a credit note received or a debit note you raised for a purchase return should have negative amounts or say so in a type column. Amendment sheets (B2BA, B2B-CDNRA), ISD credits and imports of goods aren't matched: the tool lists how many rows they have so you can check them by hand.

What amount tolerance should I use?

₹1 per tax head covers rounding, which is the usual cause of tiny differences. Raise it if your accounting software rounds tax on every line of an invoice. Differences above the tolerance are listed head by head (taxable value, IGST, CGST, SGST, cess).

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