GSTR-2B vs Purchase Register Reconciliation
Find the invoices your suppliers have not reported — before you file GSTR-3B.
Your purchase register
Columns
Found from the column headings. Correct any that are wrong — the supplier GSTIN, the supplier’s invoice number and the tax columns matter most.
No file handy? with made-up suppliers, or to see the layout.
GSTR-2B
On the GST portal: Services → Returns → Returns Dashboard → choose the period → GSTR-2B tile → Download → Generate JSON file to download.
Result
| Net of credit notes | Documents | Taxable | IGST | CGST | SGST/UTGST | Cess |
|---|
Documents
| Status | Supplier | Invoice | Date | Taxable | Tax in books | Tax in 2B | What to check |
|---|
Suppliers to follow up
Documents in your books that GSTR-2B does not show, or shows differently. Copy a ready message for each supplier.
Tax rules and rates change. This calculator follows the rules described on this page and may not cover every situation. Check the official source or a qualified tax professional before filing or invoicing.
About the GSTR-2B vs Purchase Register Reconciliation
Add your purchase register — a CSV or Excel export from Tally, Zoho Books, Busy or any spreadsheet — and the GSTR-2B you downloaded from the GST portal (JSON, the ZIP the portal gives, or Excel). The tool matches every document by supplier GSTIN and invoice number, compares the taxable value, IGST, CGST, SGST and cess, and sorts them into matched, mismatch, in your books but not in GSTR-2B, rejected in IMS and in GSTR-2B but not in your books.
You get the ITC in your books that GSTR-2B does not support, a list of suppliers to chase with a ready message for each, and an Excel report with every document. The files are read on this device and never uploaded — which matters when the data belongs to your clients.
How to use it
- Export the purchase register for the month (or quarter) as CSV or Excel, and drop it into step 1. Check the Columns: the supplier GSTIN, the supplier’s invoice number and the tax columns are found from the headings; correct any that are wrong.
- On the GST portal open the GSTR-2B tile for the same period, choose Download → Generate JSON file to download, and drop the file into step 2. Add more files for more months.
- Read the result: the ITC not supported by GSTR-2B, then the To check list — documents missing from GSTR-2B, rejected in IMS, with a mismatch in amounts or dates, and in GSTR-2B but not in your books.
- Copy the message for each supplier under Suppliers to follow up, and download the Excel report for your working papers.
Examples
Books: ES/2026-27/0101 · GSTR-2B: ES/2026-27/101
Matched (leading zeros, spaces and punctuation are ignored)
Books: taxable ₹50,000, CGST ₹4,500 · GSTR-2B: taxable ₹45,000, CGST ₹4,050
Mismatch — CGST and SGST each ₹450 more in the books: ₹900 of ITC to sort out with the supplier
Books: 12 · GSTR-2B: DPC/12, same supplier and amounts
Matched, with a note that the number is written differently
Books: SL-778, IGST ₹3,600 · not in GSTR-2B
In books, not in GSTR-2B — ₹3,600 at risk; the supplier message asks them to report it in GSTR-1/IFF
GSTR-2B: credit note CN-5, IGST ₹180 · not in your books
In GSTR-2B, not in your books — counted in the ITC not supported (₹180): record the credit note and reduce the credit, or take it up with the supplier
How documents are matched
- Supplier GSTIN and invoice number — numbers are compared in capitals with spaces and punctuation removed and leading zeros dropped, so “INV/2024-25/0012” matches “inv-2024-25-12”. Invoices are matched only with invoices, and credit and debit notes only with notes, even when a supplier uses the same number for both.
- What is left is matched on the same supplier, the same last number and the same amounts — for “12” in your books against “DPC/12” in GSTR-2B.
- Each matched pair is compared amount by amount, within the difference you allow (₹1 by default, for rounding), and by date. A purchase return entered as a debit note in your books pairs with the supplier’s credit note, and GSTR-2B’s document type is the one used.
Amendments in GSTR-2B (B2BA, CDNRA, ECOA) replace the original document — also when the original is in an earlier month’s file and the amendment in a later one, so a quarter can be reconciled at once. A statement added twice is counted once. Credit notes entered as negative amounts in the books are compared by size, and every total counts a credit note as a reduction of credit. Imports (IMPG, IMPGSEZ) and ISD credit have no supplier invoice in the register, so they are listed separately rather than matched.
What each result means
- Matched — the same document and amounts in both.
- Mismatch — the document is in both, but an amount or the date differs. If the books are higher, the excess is credit GSTR-2B does not support; ask the supplier to amend, or correct your entry.
- In books, not in GSTR-2B — the supplier has not reported it (or reported it under another GSTIN or number). Credit is taken from what GSTR-2B shows, so follow up with the supplier.
- Rejected in IMS — the document is in GSTR-2B’s rejected list because it was rejected in the Invoice Management System.
- In GSTR-2B, not in books — record it if it is your purchase; if it is not, take it up with the supplier. A credit note here reduces your credit, so its tax is counted in the ITC that GSTR-2B does not support until your books show it.
- GSTR-2B also marks documents where ITC is not available and supplies under reverse charge; those notes appear with the document.
About GSTR-2B (GSTN)
GSTR-2B is a read-only, auto-drafted ITC statement built from your suppliers’ GSTR-1/1A/IFF, GSTR-5 and GSTR-6 and from ICEGATE import data; it is generated on the 14th day of the month after the period. GSTN advises taxpayers to reconcile it with their own books, to make sure no credit is taken twice, and to reverse credit as the Act and Rules require (GSTN FAQ on GSTR-2B). The JSON format follows GSTN’s published GSTR-2B API (developer.gst.gov.in, version 4.5).
Limitations
- Matching relies on the supplier GSTIN and invoice number. A GSTIN typed wrongly in the books (the tool flags an invalid check digit) or a completely different number cannot be matched automatically.
- The Excel version of GSTR-2B is read by its column headings. If a sheet is not recognised, use the JSON download, which follows GSTN’s published format.
- One GSTIN at a time. Imports and ISD credit are not compared with the register.
- It reports differences; it does not decide what credit you may claim. An aid for your reconciliation, not tax advice.
Privacy
Your purchase register and GSTR-2B are read in this browser and are never uploaded or stored. Closing the page discards them.
Frequently asked questions
Which purchase register format does it accept?
Any CSV or Excel file with a row of column headings: supplier GSTIN, the supplier’s invoice number, invoice date, taxable value and IGST, CGST, SGST and cess. Exports from Tally, Zoho Books and Busy, with title rows above the headings and total rows below, are read as they are; you can correct the columns it picks.
Why is an invoice in my books missing from GSTR-2B?
Usually the supplier has not filed GSTR-1/IFF for it yet, filed it after the cut-off (it then appears in a later month’s GSTR-2B), or reported it with a different GSTIN or invoice number. The supplier message lists the documents to report or correct.
Can I reconcile a quarter at once?
Yes — drop the GSTR-2B files for all three months into step 2 and use the register for the quarter.
Does it work with GSTR-2A?
It reads GSTR-2B files. GSTR-2B is the statement GSTN says to use for taking credit in GSTR-3B.
Is my clients’ data safe?
The files never leave your computer: they are read and compared in the browser, and nothing is saved after you close the page.