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Reconcile the source invoices and accounting records against the relevant GST returns, resolve mismatches, then use the corrected figures to review GSTR-3B. Match sales books to GSTR-1, purchase records and supplier invoices to GSTR-2B, and the resulting tax liability and eligible input tax credit (ITC) to GSTR-3B. GSTR-2B is a read-only statement—not your purchase ledger or a final decision that every listed credit is eligible—so keep your own records and assess ITC under the rules that apply to your transaction and tax period.
What each return contributes to the reconciliation
For Indian GST compliance, the three returns serve different purposes. A reliable period close connects the underlying invoices and books to each one rather than treating any return as a substitute for the records behind it.
- GSTR-1: the outward-supply statement. It includes invoice-level details for supplies to registered recipients and specified interstate B2C invoices, as well as credit and debit notes, exports, advances, amendments, nil, exempt and non-GST supplies, and applicable HSN/SAC summaries. E-invoice data may be auto-populated into relevant tables.
- GSTR-2B: a static, read-only statement of inward-supply information drawn from sources including supplier-filed GSTR-1, GSTR-1A and IFF, ISD information, and import IGST data from ICEGATE. A recipient cannot add or edit records in it.
- GSTR-3B: the return where you report tax liability and ITC. Values may be auto-populated from GSTR-1/1A and GSTR-2B, but they remain subject to review and self-assessment. The GST Portal says these sourced values are currently editable; do not assume an auto-populated figure is correct just because it appears on screen.
The GST Portal advises taxpayers to reconcile GSTR-2B with their own records and books of account. That means the statement is an important matching input, not a replacement for invoices, accounting records or eligibility checks.
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Prepare the records and choose a consistent period
Start with the tax period being closed and collect records for that period alongside relevant prior-period exceptions. Use a consistent basis for GSTIN, invoice number and date, supplier or recipient, document type, taxable value, tax amounts and place of supply. This is a practical workpaper design, not a prescribed universal portal format.
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- Sales register and issued sales invoices
- Purchase register, supplier invoices and evidence supporting receipt or use where relevant
- Credit notes, debit notes, amendments and advance records
- Expense records, import documents and reverse-charge records, where applicable
- Prior-period reconciliation exceptions and copies of filed returns
Keep outward supplies, inward supplies and potential ITC, reverse-charge items, and imports distinguishable in the workpaper. This makes it easier to trace a difference to its source instead of adjusting a return total without understanding the underlying transaction.
Match sales books and invoices to GSTR-1
Compare the sales register and issued invoices with the relevant outward-supply details in GSTR-1. Check that each transaction is represented in the correct category and that the return summaries agree with the underlying documents. Include adjustments and supplies that are not ordinary taxable invoices; omitting those categories can leave the return incomplete even when invoice totals appear to match.
- Invoice completeness, number and date, recipient GSTIN and recipient classification
- Taxable value, tax amounts, tax rate, place of supply and supply category
- Credit and debit notes, amendments, advances and related adjustments
- Exports, nil-rated, exempt and non-GST supplies
- Applicable HSN/SAC summaries and the return totals built from the details
Investigate invoices in the books but absent from GSTR-1, portal entries with no matching sales record, duplicate invoices, incorrect GSTIN or place of supply, tax or value differences, period errors, and notes or amendments missing from the relevant details or summaries. Establish which source is wrong before correcting anything. The portal guidance describes editing invoice details while a period return is still in draft; a filed return is not necessarily editable in place.
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Check whether GSTR-1A is available for the period
The GST Portal describes GSTR-1A as an optional same-period facility for additions or amendments after GSTR-1 is filed or its due date has passed, whichever is later, and before filing GSTR-3B for that period. Changes flow into that same-period GSTR-3B; changes to supplier details in GSTR-1A are reflected in the recipient’s next tax period GSTR-2B. Confirm current portal behavior and applicable law before relying on this route, and do not treat it as a general way to edit any previously filed period.
Match purchase records and supplier invoices to GSTR-2B
Download and retain the period’s GSTR-2B from the GST Portal, which makes the generated statement available in Excel or JSON. Match documents to the purchase register and supplier invoices at document level. For each difference, record the supplier, document, period, amount or tax difference, reason, follow-up and resolution; this exception log is a useful control, though the portal does not prescribe a particular log format.
Timing matters. The invoice date by itself does not determine the GSTR-2B period. According to the portal’s FAQ, monthly supplier-filed GSTR-1/1A details are captured across a cutoff window ending on the 11th of the succeeding month, while quarterly/IFF sources use a window ending on the 13th. A supplier document filed after the applicable window appears in the next open recipient statement, regardless of its issue date. These are portal process descriptions, not a guarantee that every document will arrive on a fixed day in every case.
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Classify each match result
- In books and GSTR-2B: verify document details and assess ITC eligibility independently.
- In books but missing from GSTR-2B: check supplier filing and cutoff timing, recipient GSTIN, invoice identifiers and the next open statement. Put it on the follow-up list; do not try to edit the read-only statement.
- In GSTR-2B but missing from books: locate the invoice or receipt record, or investigate an incorrect, duplicate or unrecorded supplier document.
- In both, but details differ: compare invoice number and date, taxable value, tax, place of supply, period, and any linked note or amendment.
- Credit note, amendment, import or reverse-charge item: reconcile it to its own supporting record and check the relevant GSTR-3B classification.
Decide which mismatches need action
Use the mismatch itself to guide the first investigation, then correct the underlying accounting or return record through the process available for its filing status and period. This table is a practical triage guide, not a complete statement of GST law.
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1Clear out junk files and repair common Windows errors2Fix the driver behind crashes, sound loss and screen glitches3Repair Windows errors before they cause bigger problems| Mismatch | First checks | Next action |
|---|---|---|
| Sales-book invoice is absent from GSTR-1 | Completeness, recipient GSTIN, invoice date and period, supply classification, and whether the return is draft or filed | Use the correction process available for that return status; check the summaries and filed copy afterward. |
| Purchase invoice is absent from GSTR-2B | Supplier filing and cutoff, recipient GSTIN, invoice identifiers, and whether it belongs in the next open statement | Follow up with the supplier and track the item. GSTR-2B is read-only. |
| GSTR-2B document is absent from the books | Receipt and purchase records, possible duplicate or incorrect supplier reporting, and accounting omission | Find supporting evidence, correct the books or dispute the document, and assess any ITC on the facts. |
| Taxable value or tax differs | Invoice, rate, tax category, place of supply, period, and any credit/debit note or amendment | Determine which record is incorrect and apply the relevant accounting or return correction. |
| Credit appears duplicated or reversed | Original and amended documents, notes, prior claims and reversal entries | Prevent duplicate credit and make any required reversal in the appropriate period. |
| Reverse-charge supply does not tie out | Contract or invoice classification, tax payment and corresponding ITC eligibility | Report and pay reverse-charge liability; claim any related credit only if eligible. |
Assess ITC before using the figures in GSTR-3B
Appearance in GSTR-2B is not blanket authorization to claim credit. Confirm that the transaction is supported and recorded, determine business use and legal eligibility for the relevant period, consider applicable time limits and restrictions, and account for credit notes and required reversals. GSTR-2B marks certain unavailable-credit scenarios, but the GST Portal cautions that other legal restrictions may apply and require the taxpayer’s own assessment.
Before finalizing ITC, check that a document’s credit has not already been claimed, reverse credit as required by the applicable GST Act and Rules, and do not overlook reverse-charge tax that must be paid. These checks are not replaced by a matching result or a system-generated figure.
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Tie the reconciliation to GSTR-3B and payment
Use the resolved sales and purchase reconciliations to review the GSTR-3B figures. Compare outward tax liability with the books and filed outward-supply information; check reverse-charge liability and payment; and place eligible ITC, required reversals and ineligible amounts in the appropriate return fields. Review system-generated values and the effect of manual edits rather than accepting auto-population without checking.
If an exception remains unresolved, keep it identifiable in the workpaper and revisit it when supplier filing, correction or supporting evidence arrives. Record the return period in which any eventual correction is reflected, so that an adjustment is not missed or counted twice.
Keep a period-close evidence trail
Retain filed returns, downloaded GSTR-2B, ledgers, invoice and note support, payment evidence and the reconciliation workpaper in line with the record-retention requirements that apply to your circumstances. The applicable retention period and treatment depend on current law and the taxpayer’s facts; verify those requirements rather than assuming one period fits every case.
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Check filing and correction dates for the relevant period
The GST Portal’s GSTR-1 FAQ lists monthly GSTR-1 as due on the 11th day of the succeeding month and quarterly GSTR-1 as due on the 13th day after the quarter, subject to dates changed by government notification. It also lists 30 November of the following financial year as the cutoff to amend prior-financial-year invoice details. These are time-sensitive portal FAQ details: confirm the due date and legal cutoff applicable to the period before filing or correcting a return.
GSTR-1 and GSTR-1A correction routes depend on filing status, tax period and current rules. Check the portal and applicable notifications for the period rather than assuming a filed mistake can always be corrected in the original return.
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