GSTR-2B reconciliation with your purchase register
Since 1 January 2022 you can claim input tax credit only for invoices your suppliers have reported and that appear in your GSTR-2B. Before filing GSTR-3B, every business has to compare GSTR-2B with its own purchase register — the job this GSTR-2B reconciliation tool does in seconds instead of an afternoon of spreadsheet lookups.
Open the Excel or JSON file downloaded from the GST portal and your purchase register from any accounting software (CSV or Excel). The tool finds the columns, matches documents by supplier GSTIN and invoice number, and sorts every document into matched, amount or date differs, probable match, missing in GSTR-2B and missing in books, with the ITC involved. Everything runs in your browser — your GST data is never uploaded.
How to use the GSTR-2B vs Purchase Register Reconciliation
- Download GSTR-2B from the GST portal (Returns → GSTR-2B → Download Excel or Generate JSON) and open it in the left box — or paste the B2B sheet.
- Export your purchase register for the same month to CSV or Excel and open it in the right box.
- Check “Columns used” on each side; change a column if the automatic choice is wrong.
- Set the amount tolerance (₹1 ignores rounding) and the date tolerance, and choose whether to ignore leading zeros and symbols in invoice numbers.
- Review the groups — start with “Needs action” — then download the CSV or copy the summary for your suppliers.
GSTR-2B vs Purchase Register Reconciliation features
Reads the portal files
GSTR-2B Excel with its two-row headers (B2B and credit/debit note sheets) and the JSON for the offline matching tool.
Smart invoice matching
GSTIN plus invoice number with symbols, case and leading zeros ignored — ST/0045 matches ST-45.
Five clear groups
Matched, amount or date differs, probable match, missing in GSTR-2B and missing in books.
ITC at risk and follow-ups
Tax on invoices not yet in GSTR-2B, listed by supplier for chasing.
Private CSV export
All rows, both sides’ figures and notes in one file — nothing leaves your computer.
How the matching works
Each document is keyed by the supplier’s 15-character GSTIN and its invoice or note number, upper-cased with spaces, slashes and dashes removed (and leading zeros in each number dropped, if you keep that option). Lines with the same key are added together, because registers often list one line per tax rate. For pairs found on both sides the tax (IGST + CGST + SGST/UTGST + cess) and the taxable value must agree within your tolerance, and the dates within your day limit. Unpaired documents are then checked for a probable partner: same GSTIN, same amounts, different number — usually a typing difference.
Example: GSTR-2B shows CC/889 with IGST ₹3,600 but your books show ₹3,000. The row is flagged “amount differs” with a difference of −₹600; you can claim only what GSTR-2B shows, so check the supplier’s invoice.
| Group | What it means | What to do |
|---|---|---|
| Matched | Same GSTIN, invoice, amounts and date | Claim the ITC in GSTR-3B |
| Amount or date differs | Same invoice, figures disagree | Check the invoice; ask the supplier to amend GSTR-1, or correct your books |
| Probable | Same supplier and amounts, invoice number differs | Confirm and correct the number |
| Missing in GSTR-2B | In your books, not reported by the supplier | Defer the ITC and follow up with the supplier |
| Missing in books | In GSTR-2B, not in your register | Book the purchase or check whether it is yours |
The rules behind GSTR-2B reconciliation
- Section 16(2)(aa) of the CGST Act and Rule 36(4): ITC is available only for invoices and debit notes furnished by the supplier and communicated in GSTR-2B.
- GSTR-2B is a static monthly statement, generated after the supplier filing date; since October 2024 the Invoice Management System lets you accept, reject or keep invoices pending before it is generated.
- Documents marked “ITC not available” in GSTR-2B (for example place-of-supply issues) cannot be claimed even when matched; reverse-charge supplies are paid in cash first.
- Unclaimed ITC can still be taken in a later month, but only up to 30 November after the end of the financial year (section 16(4)). For late returns see the GST late fee calculator and the GST interest calculator; to check a supplier’s number, the GSTIN validator.
GSTR-2B vs Purchase Register Reconciliation FAQ
How do I reconcile GSTR-2B with my purchase register?
Download GSTR-2B (Excel or JSON) from the GST portal, export your purchase register, open both here and review the groups. Matching is by supplier GSTIN and invoice number, with tolerances for amounts and dates.
Is there an ITC calculator for GST in Excel format?
This tool reads Excel and CSV files and gives you the ITC as per GSTR-2B and as per your books, plus a CSV you can open in Excel.
Which ITC can I claim in GSTR-3B?
Only ITC on documents that appear in GSTR-2B and are marked available, subject to the other conditions of section 16 and blocked credits under section 17(5).
Why is an invoice missing from my GSTR-2B?
The supplier has not filed GSTR-1/IFF for it, filed it after the cut-off date (it will appear in a later GSTR-2B), entered a wrong GSTIN, or you rejected it in the Invoice Management System.
Is my GST data uploaded anywhere?
No. Files are read and matched in your browser; only the spreadsheet library is downloaded when you open an Excel file.
Can it match credit notes?
Yes. Credit and debit notes in the GSTR-2B JSON or the B2B-CDNR sheet are matched by note number like invoices, comparing amounts without their sign.