GSTR-2B vs purchase register — ITC matching tool
Upload GSTR-2B (Excel or JSON from the GST portal) and your purchase register (Excel or CSV from Tally, Busy or any software). See matched, short, missing and extra invoices, suppliers to chase, and download the full reconciliation as PDF and Excel.
1. GSTR-2B
GST portal → Returns → GSTR-2B → Download Excel or JSON. For a quarter or year, select all the monthly files together.
2. Purchase register
Tally Purchase Register or Day Book export, or any Excel / CSV of purchases. Columns are found automatically; GSTIN, if missing, is picked from 2B by supplier name.
Add both files
🔒 Files are read inside your browser. Nothing is uploaded to any server.
How to reconcile ITC with GSTR-2B
- Download GSTR-2B. Excel or JSON from the GST portal — one month, or all 12 monthly files together. Duplicates are skipped.
- Export the purchase register. From Tally: Display → Account Books → Purchase Register (or Day Book) → Export → Excel. Sales, payment and receipt vouchers in a Day Book are left out automatically.
- Match. The tool matches on supplier GSTIN + invoice number, then voucher number, then the same invoice number written differently, then GSTIN + amount + date, then the closest amount from the same supplier. Every paired bill goes in the matched list with its difference pointed out. If your file has no GSTIN, it is taken from 2B by supplier name; if it has bill totals only, bills are compared on invoice value.
- Act. Claim matched ITC; ask suppliers to file or correct GSTR-1 for missing invoices; book invoices that are in 2B but not in your books.
Common questions
Why should I match GSTR-2B every month?
ITC can be claimed only on invoices that the supplier has reported and that appear in GSTR-2B (section 16(2)(aa) of the CGST Act). Excess ITC leads to notices, interest and penalty.
Which GSTR-2B file should I upload?
Either the Excel or the JSON file downloaded from GSTR-2B. Both B2B invoices and credit / debit notes are read.
My invoice numbers are written differently from the supplier’s. Will they match?
Yes. Spaces, slashes, dashes, leading zeros and financial-year parts are ignored, so GST/25-26/0012 matches 12. If the numbers still differ, the bill is still matched on GSTIN + amount + date and the difference is written in the remark.
Is my data safe?
Yes. The files are read only inside your browser on this device; nothing is sent to any server.
What about IMS?
Use the Invoice Management System on the GST portal to accept, reject or keep pending supplier invoices before GSTR-2B is generated. This tool helps you decide what to accept.
Law checked on 29 October 2026. Need it done for you? WhatsApp 99240 99804.
Talk to us before the deadline does.
Share your question today — get a clear answer and a fixed quote the same working day.