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Reconcile GSTR-2B against your purchase register document by document for each GSTIN and tax period. Match supplier and invoice details, investigate differences, record how each exception was resolved, and then independently check whether the resulting credit is legally eligible before finalizing GSTR-3B. A document appearing in GSTR-2B is a matching signal—not, by itself, proof that you may claim its input tax credit (ITC).
What GSTR-2B tells you—and what it does not
GSTR-2B is an auto-drafted, read-only statement based on supplier and ISD filings and certain import data. You cannot add or amend an invoice in the statement yourself. GSTN describes it as a tool for preparing relevant parts of GSTR-3B, not a substitute for reconciling your own records or assessing eligibility. See the GSTN FAQ on viewing GSTR-2B.
Monthly GSTR-2B is generated on the 14th of the following month; quarterly GSTR-2B is generated on the 14th of the month after the quarter. Which documents appear depends on supplier filing and applicable cut-offs. A late-filed document may therefore appear in a later open statement rather than the period in which you recorded the purchase. Confirm current portal instructions and filing behavior for the period you are reconciling.
Portal indicators have limits. GSTR-2B identifies certain cases as “ITC not available,” including specified section 16(4) and place-of-supply scenarios, but other restrictions may not be flagged. Check transaction facts and current law, including the CBIC Input Tax Credit Rules, before claiming or retaining credit.
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How to reconcile GSTR-2B with your purchase register
- Fix the GSTIN, period, and books cut-off. Close the purchase register for the period you are reviewing. Separately identify late-entered invoices, amendments, credit and debit notes, imports, ISD credits, and reverse-charge purchases so they are not mistaken for ordinary invoice mismatches.
- Download and preserve the statement. In the GST portal, go to Services > Returns > Returns Dashboard > File Returns > GSTR 2B. GSTN says the generated statement can be downloaded in Excel or JSON. Save the period’s source file with the reconciliation workpapers.
- Normalize comparison fields without changing originals. Compare supplier GSTIN, document type, invoice or note number, date, taxable value, tax components, and place of supply. Standardizing spaces, punctuation, or date formats can expose formatting differences; retain the original values so normalization does not conceal a genuine discrepancy. These are practical matching keys, not a GSTN-prescribed universal formula.
- Match in stages. First match exact GSTIN, document type, and document number. Then review plausible formatting or date variations. Compare taxable value and tax amounts, taking valid amendments and credit or debit notes into account. Do not automatically accept a match when amounts materially differ.
- Classify and assign every exception. Record the document, mismatch type, owner, supplier follow-up, expected period, action taken, and closure evidence. Keep supporting invoice and receipt evidence, ledger posting, supplier correspondence, and the final disposition together.
- Review IMS and recompute when needed. Check relevant Invoice Management System actions before filing. If you act after draft GSTR-2B generation but before GSTR-3B, GSTN guidance may require recomputing the statement so the return reflects the action.
- Decide eligibility separately, then tie out GSTR-3B. Apply current legal requirements to each item, account for reversals and reverse charge, and ensure no document is claimed twice. Tie eligible document-level results to relevant GSTR-3B auto-populated values; review negative adjustments and credit-note netting, and document deliberate edits or differences before filing.
Diagnose mismatches by where the record appears
| What you find | What to investigate | Typical next action |
|---|---|---|
| In purchase register, absent from GSTR-2B | Supplier filing, document cut-off, GSTIN or invoice details, or whether the item belongs in a separate import, ISD, or reverse-charge workflow. | Ask the supplier to file or correct the document when appropriate, then monitor the next open statement. The recipient cannot insert the document into GSTR-2B. |
| In GSTR-2B, absent from purchase register | Unrecorded or late-entered purchase, incorrect GSTIN, duplicate reporting, or a document that does not belong to your business. | Check the invoice and underlying transaction before correcting books or taking any return action. Do not claim credit solely because the portal lists the document. |
| In both, but GSTIN, number, or date differs | Transcription or formatting error, supplier reporting error, amendment, or a different document with a similar number. | Verify against the source invoice. Request supplier correction if the supplier’s filed details are wrong; do not silently match materially different records. |
| In both, but taxable value or tax differs | Partial or amended reporting, credit/debit note treatment, tax-component allocation, or an error in the books or supplier filing. | Recalculate against the invoice and valid adjustments; establish which party must correct the underlying record. |
| Duplicate record or repeated claim risk | Repeated invoice entry, duplicate document reporting, or credit already availed in another period. | Trace the document through prior return periods and prevent a second claim. Make any required correction or reversal under applicable rules. |
| Credit/debit note or amendment differs | Whether the adjustment is reflected in the correct statement and whether the original document or credit was already acted on. | Reconcile the original and adjustment together; for relevant IMS credit-note cases, check the amount of credit actually claimed and the amount to reverse. |
| Place-of-supply or “ITC not available” indicator | Transaction location, recipient details, and the specific portal flag against the applicable legal conditions. | Assess eligibility under current law. A portal flag is relevant, but the absence of a flag does not establish eligibility. |
| Import/BoE, ISD, or reverse-charge item | Whether the record belongs to the relevant import or ISD data flow, or whether tax under reverse charge has been paid and treated correctly. | Reconcile it to the relevant underlying records and follow the applicable return treatment rather than forcing it into an ordinary supplier-invoice match. |
| Period or cut-off difference | Supplier filing date, statement generation, and whether the document appeared in a later open GSTR-2B. | Track the item into the appropriate later period and resolve it under current law and filing timelines; do not treat timing alone as proof of eligibility. |
How IMS actions affect GSTR-2B and GSTR-3B
GSTN’s IMS guidance distinguishes accepted, rejected, pending, and deemed-accepted records. Accepted records contribute to ITC available for GSTR-3B; rejected records are excluded from eligible ITC; pending records are excluded for the period while remaining available for later action where permitted. Records with no action may be deemed accepted. Pending is not available for every record type, and statutory limits apply, so use the live portal behavior and current law rather than assuming every record can be held indefinitely.
If an action is made after draft GSTR-2B generation, recompute the statement before preparing GSTR-3B where required. Review the GSTN IMS FAQs dated 22 September 2024 and the GSTN revised IMS advisory. For credit-note handling in the October 2025 tax-period changes, consult the GSTN FAQ dated 15 October 2025.
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Make the reconciliation reviewable
Keep one file set per GSTIN and period containing the purchase register, downloaded GSTR-2B, exception log, supplier follow-ups, supporting documents, IMS actions, eligibility decisions, reversal calculations, and GSTR-3B tie-out. This creates a clear path from each discrepancy to its resolution without treating recordkeeping practice as a new statutory retention rule.
For unclear section 16(4), place-of-supply, amendment, or reversal questions, check current law and seek qualified GST advice. The CBIC Sectoral FAQs may also help with general questions, but the treatment of a particular transaction depends on its facts and applicable law.
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