GSTR-2B Reconciliation: Step-by-Step Process

What is GSTR-2B?

GSTR-2B is a monthly, auto-drafted input tax credit (ITC) statement generated by the GST portal. It shows all the ITC available to you based on what your suppliers have filed in their GSTR-1 returns.

Key facts:

• Generated on the 14th of each month (static, doesn't change after generation)
• Includes data from GSTR-1, GSTR-5, GSTR-6, GSTR-7, and GSTR-8
• Authoritative for ITC eligibility — if ITC is in 2B, you can claim it; if not, you cannot
• Replaces the old GSTR-2A for ITC eligibility purposes

When is GSTR-2B available?

Month	2B Available From	3B Due Date	Reconciliation Window
April 2026	May 14, 2026	May 20, 2026	May 14-20 (6 days)
May 2026	June 14, 2026	June 20, 2026	June 14-20 (6 days)
June 2026	July 14, 2026	July 20, 2026	July 14-20 (6 days)

You have approximately 6 days each month to reconcile, chase vendors, and file GSTR-3B.

How to download GSTR-2B

Option A: Download as JSON (recommended for tools)

1. Log in to gst.gov.in
2. Go to Returns Dashboard -> select month -> GSTR-2B
3. Click Download -> JSON
4. Save the file (e.g., GSTR2B_April2026.json)

Option B: Download as Excel

1. Same steps as above
2. Click Download -> Excel
3. Save the file (e.g., GSTR2B_April2026.xlsx)

Tip: JSON is the original format from the portal and preserves all data. Excel is easier to view manually but may lose some fields.

How to prepare your purchase register

Your purchase register is the list of all purchase invoices you've recorded in your accounting software (Tally, Zoho Books, BUSY, ClearTax, or manual Excel).

Required columns:

• Supplier GSTIN
• Supplier Name
• Invoice Number
• Invoice Date
• Taxable Value
• CGST, SGST, IGST amounts
• Total Tax

How to export from common software:

Software	Export Path
Tally	Gateway of Tally -> Display More Reports -> Statutory Reports -> GST -> Purchase Register -> Export (CSV)
Zoho Books	Reports -> Purchases -> Purchase Register -> Export (Excel)
BUSY	Report -> GST Reports -> Purchase Register -> Export
ClearTax	Reports -> Purchase -> Export

Step-by-step matching process

Step 1: Upload both files

Use our free GSTR-2B reconciliation tool:

• Upload GSTR-2B (JSON or Excel)
• Upload purchase register (CSV or Excel)

Step 2: Confirm column mapping

The tool auto-detects columns, but verify:

• GSTIN column is correctly mapped
• Invoice number column is correctly mapped
• Tax amount columns (CGST, SGST, IGST) are mapped

Step 3: Run the 4-pass matching engine

The tool runs 4 passes automatically:

Pass 1 — Exact Match: GSTIN + invoice number + tax amount (within Rs 1) Pass 2 — Fuzzy Match: GSTIN + invoice number (typo-tolerant, Levenshtein <= 2) Pass 3 — Amount Match: GSTIN + tax amount (within Rs 0.50) + date (within 7 days) Pass 4 — Cross-Period: Same invoice in adjacent month's GSTR-2B

Step 4: Read the results

Category	Meaning	Action
Exact Match (green)	In both books and 2B, tax matches	Claim ITC — safe
Fuzzy Match (light green)	Same invoice, minor number difference	Verify manually, then claim
Amount Match (yellow)	Same GSTIN + amount + date, different invoice number	Verify manually
Mismatch (orange)	In both, but tax amount differs	Check with vendor
ITC at Risk (red)	In books, NOT in 2B (vendor hasn't filed)	Chase vendor to file
Only in 2B (blue)	In 2B, NOT in books (you haven't booked it)	Book it or investigate

Step 5: Export the report

Download a color-coded Excel report with 6 sheets:

1. Summary
2. Matched (green)
3. Mismatch (orange)
4. ITC at Risk (red)
5. Only in 2B (blue)
6. Vendor Summary (sorted by ITC at risk)

Step 6: Chase vendors with ITC at risk

Use the tool to generate WhatsApp messages for each vendor with ITC at risk. Messages are available in English, Hindi, and Hinglish.

What to do with ITC at risk

Immediate actions:

1. Send WhatsApp message to vendor (use our tool to generate)
2. Follow up with email if no response in 2 days
3. Call vendor if no response in 5 days
4. Check GSTR-2B again next month (vendor may file late)

If vendor doesn't file:

1. Reverse the ITC in your next GSTR-3B
2. Don't pay the vendor until they file
3. Consider finding a new supplier

Critical deadline: Section 16(4) — you must claim ITC by November 30 of the following financial year. After this, ITC is permanently lost.

How to export and share with your CA

1. Run the reconciliation in our tool
2. Click Export to Excel
3. Email the Excel file to your CA
4. Your CA can review the ITC at Risk sheet and advise on reversals

Ready to reconcile? Try our free GSTR-2B reconciliation tool — no signup, 100% private.

**GSTR-2B reconciliation process:**

1. Download GSTR-2B (14th of month)
2. Export purchase register from accounting software
3. Match invoices (4-pass engine: exact, fuzzy, amount, cross-period)
4. Identify ITC at risk (in books, not in 2B)
5. Chase vendors to file GSTR-1
6. Claim only matched ITC in GSTR-3B
7. Reverse unmatched ITC (if vendor doesn't file)
8. Re-check next month's 2B for late filings

**ITC at Risk** = Sum of (CGST + SGST + IGST) for invoices in books but NOT in 2B