What is ITC reconciliation?
ITC reconciliation compares purchase-side tax information with the records used for claiming ITC. At document level, Purchase Register vs GSTR-2B reconciliation identifies missing and mismatched invoices. At return level, GSTR-3B can be compared with GST portal ITC information.
GSTR-2B and GSTR-3B
GSTN guidance states that specified GSTR-3B eligible-ITC fields are auto-populated from GSTR-2B, while the taxpayer remains responsible for reviewing and reporting correct figures. GSTN also provides a Tax Liabilities and ITC Comparison report.
Practical ITC reconciliation hierarchy
- Reconcile Purchase Register with GSTR-2B.
- Identify missing and mismatched documents.
- Review notes and amendments separately.
- Consider blocked or otherwise ineligible credits.
- Review reversals and other adjustments.
- Compare the final working with ITC reported in GSTR-3B.
- Retain reconciliation evidence.
Why invoice-level reconciliation matters
A total-only comparison can hide offsetting errors. Invoice-level reconciliation provides a traceable explanation for the difference.
Use the GST Reconciliation Tool
The tool on this website is designed for Purchase Register vs GSTR-2B matching and provides status-wise results and an Excel report. Use the exported report as a working paper and complete the legal eligibility review separately.
Use the Free GST Reconciliation Tool
Reconcile Purchase Register vs GSTR-2B, review matched and unmatched invoices and download an Excel reconciliation report.
Open GST Reconciliation Tool →Frequently Asked Questions
What is GST reconciliation?
It is the comparison of accounting records with GST data to identify matched and exception transactions.
Why reconcile Purchase Register with GSTR-2B?
It helps identify missing invoices, mismatches, duplicate records and other differences before final ITC review.
Can GSTR-2B reconciliation be done in Excel?
Yes. Excel is commonly used, although large datasets and non-identical invoice numbers can make manual matching difficult.
Does a matched invoice automatically mean ITC is eligible?
No. Matching is a data-review result. Applicable GST law and transaction-specific eligibility conditions still need to be considered.