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How to reconcile GSTR-2B with the purchase register (step by step)
A practical method to match 2B with books: prepare both sides, match on GSTIN + invoice number, bucket the differences, and act on each bucket.
- Prepare books data: export the purchase register (with GST) for the period. Keep GSTIN, invoice number, date, taxable value, IGST/CGST/SGST and cess.
- Prepare 2B data: download GSTR-2B (Excel/JSON) from the portal. This is done by the taxpayer or the CA firm; no one needs to share login passwords with an outside preparer.
- Normalise invoice numbers: trim spaces, remove leading zeros/special characters consistently, standardise date formats and use upper-case GSTINs.
- Match on GSTIN + normalised invoice number. Then compare taxable value and tax with a small tolerance (e.g. ₹1 rounding).
- Bucket the results:
- Matched: eligible, subject to Section 17(5) and other conditions.
- In books, not in 2B: ask the supplier to upload; do not claim until it appears (Section 16(2)(aa)).
- In 2B, not in books: check whether the purchase is missing from books, belongs to another branch, or is not your purchase (consider rejecting in IMS).
- Value/tax mismatch: verify the invoice copy and correct your books or ask the supplier to amend.
- Tax-head mismatch (IGST vs CGST/SGST): a place-of-supply issue with the supplier.
- Record decisions and carry pending items forward in a tracker.
Reconcile monthly rather than at year-end: Section 16(4) and Rule 37A deadlines make late discovery costly.