GSTR-2B reconciliation

Questions people ask

How do I reconcile GSTR-2B with my purchase register?

Download GSTR-2B for the month from the portal, save the B2B sheet as CSV, export your purchase register as CSV, and add both here. Each purchase is matched to 2B by supplier GSTIN and invoice number, then the amounts are compared.

What does ITC at risk mean here?

It is the tax in your purchase register that GSTR-2B doesn't back up: invoices missing from 2B, the part of an invoice above what 2B shows, and second copies of the same invoice. Claiming it in GSTR-3B could lead to a mismatch or a demand later. Whether you may claim it is a question for your CA.

What is a probable match?

Two invoices from the same supplier whose numbers differ only in capital letters, spaces, punctuation or leading zeros, such as INV/0012 and inv-12. The tool shows them for you to confirm instead of silently treating them as the same.

How much difference in amount is ignored?

₹1 by default on each of taxable value, IGST, CGST, SGST and cess, to absorb rounding. You can change it. Anything above it is shown as an amount difference, and only the tax that 2B shows is counted as safe.

What if the supplier's GSTIN is wrong in my books?

The invoice will show as only in your books and the same invoice will show as only in 2B. The tool warns about GSTINs with a wrong check character when it reads the file, so look at the warnings first.

Are credit notes included?

They are matched, but their tax is not subtracted from the ITC figures. The reversal depends on how the note was issued and reported, so the tool shows the totals and leaves the working to you.

Is my data uploaded?

No. Both files are read and matched in your browser tab and are gone when you close or refresh it.

Can I upload the Excel file or the JSON from the portal?

Not yet. Save the sheet as CSV. We haven't verified the layout of the real 2B Excel and JSON downloads, and we won't guess it. Support will come once we have checked it against real files.