GSTR-2B reconciliation with the purchase register: a step-by-step guide

By the PaisaMatch Plus team · Reviewed 1 October 2026

In short: GSTR-2B reconciliation means matching every purchase invoice in your books with the invoices your suppliers reported, as they appear in GSTR-2B for the month. Since 1 January 2022, input tax credit can be claimed only for invoices that appear in GSTR-2B (section 16(2)(aa) of the CGST Act and Rule 36(4)), so an invoice missing from 2B is credit you cannot claim yet.

Match on the supplier’s GSTIN and the invoice number, compare the taxable value and each tax head, and then act on every difference: check IMS, follow up with the supplier, correct the books, or claim the credit you missed.

What GSTR-2B is, and how it differs from GSTR-2A

GSTR-2B is the input tax credit statement the GST portal prepares for each buyer from what suppliers report in their GSTR-1, IFF and other returns. It is generated for each month on the 14th of the following month and does not change after that — which is why it is the statement your GSTR-3B credit has to agree with. GSTR-2A shows the same kind of data but keeps changing as suppliers file late or amend.

	GSTR-2B	GSTR-2A
Changes after it is made?	No — fixed for the month	Yes — updates whenever a supplier files
Used for the ITC claim?	Yes — GSTR-3B credit is checked against it	Reference only
A supplier files late	The invoice appears in a later month’s 2B	The invoice appears in the original month
Affected by IMS?	Yes — rejected and pending invoices are left out	No

Why reconcile every month

Credit depends on 2B. Under section 16(2)(aa) and Rule 36(4), ITC on an invoice is available only once the invoice appears in GSTR-2B. Claiming more than 2B shows is claiming credit you are not yet entitled to.
The portal compares the two. When the ITC claimed in GSTR-3B is higher than GSTR-2B beyond the notified limit, the portal can send an intimation in Form DRC-01C under Rule 88D, asking you to pay the difference or explain it.
Credit has a time limit. Under section 16(4), ITC for an invoice can be claimed only up to 30 November after the end of the financial year, or the date of filing the annual return, whichever is earlier. A supplier who reports late eats into that window — catching it in the same month gives you time to follow up.
Missed credit is money. Reconciliation also shows invoices that are in 2B but not in your books — credit you can still claim.

How to reconcile, step by step

Download GSTR-2B for the month from the GST portal (Returns Dashboard → GSTR-2B) — the Excel or the JSON file.
Export the purchase register for the same month from BUSY, Tally or your Excel sheet, with the supplier’s GSTIN, invoice number, invoice date, taxable value and IGST, CGST, SGST and cess.
Clean the invoice numbers. Remove spaces, make the case the same, and note prefixes: the books may say 1135 where the supplier reported P-1135. Keep the GSTIN exactly as it is — it is the key.
Match on GSTIN + invoice number. Where a bill has several tax-rate lines, add them up to one figure per invoice on both sides first.
Compare the amounts. Taxable value and each tax head, with a tolerance of a rupee or so for rounding.
Sort every unmatched line into one of the six results below and act on it before you file GSTR-3B.

The six results and what to do with each

Result	Usual cause	What to do
In the books, not in 2B	The supplier has not filed GSTR-1 yet, filed it late, used a wrong GSTIN — or the invoice was rejected or kept pending in IMS	Check IMS first. Then ask the supplier to report it. Do not claim the credit until it appears in 2B.
In 2B, not in the books	Bill not booked yet, booked in another month, or not your purchase	Book it if it is yours — this is credit you would otherwise miss. If it is not yours, reject it in IMS and tell the supplier.
Amount or tax differs	Wrong rate, freight or discount treated differently, a typing error, a credit note	Check the bill. If the books are right, ask the supplier to amend; otherwise correct the entry.
Same bill, different invoice number	A typo or a prefix the books leave out	Correct the number in the books so next month matches cleanly.
Same bill, different GSTIN	The supplier billed from another registration, or the wrong GSTIN was picked in the books	Confirm which registration billed you and correct the side that is wrong.
Entered twice	A duplicate entry in the books	Remove the duplicate.

IMS: why an invoice can be missing even when the supplier reported it

The Invoice Management System (IMS) on the GST portal lets the buyer accept, reject or keep pending each invoice the supplier reports. GSTR-2B is then built from those actions: accepted invoices, and invoices with no action (deemed accepted), go into 2B; rejected and pending ones stay out. If you change an action after 2B is generated, you recompute 2B before filing GSTR-3B.

For reconciliation this means one thing: an invoice your books show and 2B does not may still have been reported by the supplier — it may simply have been rejected or kept pending in IMS. Look it up in IMS before you write to the supplier.

Mistakes that create false differences

Matching on the amount alone. Two suppliers can bill the same amount; always match on GSTIN and invoice number first.
Comparing different periods. A supplier who files late lands in a later month’s 2B. Keep a running list of open items instead of starting from zero each month.
An incomplete purchase register. If a month was not exported in full, everything in it looks “not in books”. Check the register covers every day of the month.
Credit notes treated as invoices. Credit notes reduce credit; reconcile them separately.
Using 2A for the claim. 2A keeps changing; the claim has to agree with 2B.

Excel or software?

For a handful of invoices, Excel works: build a key from GSTIN and invoice number on both sheets and use XLOOKUP or VLOOKUP. It gets slow and error-prone with hundreds of invoices, several rate lines per bill, prefixes, duplicates and amount differences of a few rupees — and it has to be redone for every client every month.

PaisaMatch Plus does this on your own computer: it reads the purchase register from BUSY, Tally or Excel and the GSTR-2A/2B download, matches invoice by invoice (prefix-tolerant, so 1135 and P-1135 still match), shows the ITC at risk on each difference, and writes a ready message for each supplier whose invoices are missing on the portal. Nothing is uploaded.

Reconcile GSTR-2B in one pass

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Questions about GSTR-2B reconciliation

What is the difference between GSTR-2A and GSTR-2B?

GSTR-2B is a fixed monthly statement of input tax credit, generated on the 14th of the following month, and is what the GSTR-3B claim has to agree with. GSTR-2A shows similar data but keeps changing as suppliers file late or amend, so it is used for reference.

Can I claim ITC for an invoice that is not in GSTR-2B?

No. Since 1 January 2022, section 16(2)(aa) and Rule 36(4) allow ITC only for invoices that appear in GSTR-2B. Claim it in the month it appears, within the time limit in section 16(4).

What should I do if a supplier’s invoice is missing from GSTR-2B?

First check IMS — a rejected or pending invoice is left out of 2B even though the supplier reported it. If it is not in IMS either, ask the supplier to report it in GSTR-1 or IFF, and claim the credit when it appears.

When is GSTR-2B generated?

On the 14th of the month after the tax period, based on the IMS actions taken until then. If you change an action later, recompute GSTR-2B before filing GSTR-3B.

Is GSTR-2B reconciliation mandatory?

There is no separate form to file, but the ITC claimed in GSTR-3B has to be supported by GSTR-2B. Claiming more than 2B shows, beyond the notified limit, can bring an intimation in Form DRC-01C under Rule 88D. Reconciling every month before GSTR-3B is the practical way to stay within 2B.

What should the purchase register have for reconciliation?

The supplier’s GSTIN, invoice number, invoice date, taxable value and the IGST, CGST, SGST and cess on each invoice, for the whole month.