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GSTR-2B › 2B reconciliation
GSTR-2B reconciliation, step by step
Since 1 January 2022 you can claim input tax credit only for bills that appear in your GSTR-2B (section 16(2)(aa) of the CGST Act). So every month, before GSTR-3B, compare GSTR-2B with your purchase bills.
The five results and what to do
| Result | What it means | What to do |
|---|---|---|
| Matched | Supplier, number, amount and date agree. | Claim the ITC. |
| Amount or date differs | The supplier reported the bill with other figures. | Check the paper bill. If the supplier made the mistake, ask them to amend it in their next GSTR-1; meanwhile claim only what 2B shows. |
| Bill number differs | Same supplier and amount, number typed differently (INV-045 vs 45). | Correct your entry so next months match cleanly. |
| In 2B, not in your books | The supplier reported a bill you have not entered. | If you received the goods or services, enter the bill. If not, reject it in IMS and tell the supplier. |
| In your books, not in 2B | You have the bill, but the supplier has not reported it yet. | Don't claim the ITC this month. Remind the supplier; it will come in a later 2B. |
A monthly routine
- By the 10th, enter every purchase bill of last month in the Nivesh Sahayak App.
- After the 14th, download GSTR-2B (JSON or Excel) and open it in the matcher.
- Clear the differences, review pending bills in the Invoice Management System (IMS) on the portal.
- Use the matched ITC in GSTR-3B table 4(A)(5), and keep the CSV of unmatched bills to follow up.
Example
A Surat cloth trader has 42 purchase bills for October with ITC of ₹3,86,400. GSTR-2B shows 39 bills with ₹3,61,200. The match finds: 37 matched (₹3,50,000), one bill where the supplier typed ₹8,000 tax instead of ₹8,800, one bill of a supplier in another state shown with CGST + SGST instead of IGST, and three bills of one supplier missing because that supplier did not file GSTR-1. The trader claims ₹3,50,000 plus ₹8,000 of the short bill and follows up the rest; the missing ₹27,600 is claimed in a later month once it appears in 2B.
Common reasons for differences
- The supplier reported the bill under another GSTIN (another branch of yours).
- Wrong place of supply: IGST shown where CGST + SGST was due, or the other way round. The tax head matters for ITC.
- Bill dated at the end of the month but reported by the supplier in the next month.
- Credit notes from the supplier that lower your ITC, which you have not entered as a purchase return.