How to Reconcile GSTR-2B with Your Purchase Register: Step by Step
A practical monthly routine to match GSTR-2B with your books and avoid ITC problems.
Claiming input tax credit (ITC) that does not match what suppliers have reported is a common cause of notices. A simple monthly reconciliation of GSTR-2B with your purchase register keeps your credit safe.
Step by step
- Download GSTR-2B for the month from the GST portal once it is generated.
- Export your purchase register from your accounting software for the same period.
- Match invoice by invoice using supplier GSTIN, invoice number, date and tax amount.
- List what is in the books but not in GSTR-2B, and what is in GSTR-2B but not in the books.
- Follow up on each difference before you claim credit in GSTR-3B.
Common mismatches and what to do
| Mismatch | Usual reason | Action |
|---|---|---|
| In books, not in GSTR-2B | Supplier has not filed or reported the invoice | Ask the supplier to report it, and generally hold the credit until it appears |
| In GSTR-2B, not in books | Invoice not yet booked, or not yours | Book it if genuine, or inform the supplier if wrong |
| Amount differs | Typing errors or credit notes | Correct the books or ask for an amendment |
| Wrong GSTIN or date | Data entry error | Get the supplier to correct it |
| Blocked credit | Item is ineligible | Do not claim, see ITC conditions |
Mind the time limit
Credit for a financial year can generally be claimed up to 30 November following the year end, or the date of filing the annual return, whichever is earlier. Do not leave old differences until year end. Your annual return is covered in our GSTR-9 guide.
Make it a habit
- Reconcile every month before filing GSTR-3B, not once a year.
- Keep a supplier follow-up list with dates and replies.
- If a notice arrives, see how to reply.
Frequently asked questions
How often should I reconcile?
Every month, before filing GSTR-3B.
Can I claim ITC if my supplier has not filed?
Credit is generally allowed only when the invoice appears in your statement and other conditions are met, so check the current rules.
What do I do with old unmatched invoices?
Follow up with the supplier, and if they cannot be resolved before the time limit, do not claim them.
Which tool can help?
Accounting software or a spreadsheet matching on GSTIN and invoice number works for most small businesses.
This article is for general information only and is not tax, legal or financial advice. Rules, rates and criteria change and vary by lender, so confirm the latest position with the official source or your lender before acting.
More in GST
We handle these for individuals, businesses and NRIs across India:
