1. Why exception review matters
A reconciliation is valuable only when the exceptions can be understood and acted upon. A red status should not be the end of the process. It should tell the accounts or tax team what evidence to collect and which source should be checked next.
The most common exception groups are partial matching, invoices in the Purchase Register but not in GSTR-2B, GSTR-2B records not found in the Purchase Register, review-required relationships and possible duplicates.
2. Partial Matching
A Partial Matching result means a related document has been identified, but one or more comparison fields require review. Common differences include taxable value, IGST, CGST, SGST/UTGST, cess, invoice date or invoice-number formatting.
What to check
- Original supplier invoice.
- Purchase Register accounting entry.
- GSTR-2B document details.
- Credit/debit note or amendment history where relevant.
- Whether the difference is within the organisation's documented reconciliation tolerance.
3. Purchase Register invoice not in GSTR-2B
This exception means that the uploaded GSTR-2B data did not contain a sufficiently reliable corresponding record. It does not by itself prove why the invoice is absent.
Check the supplier GSTIN, invoice number, document type and period. Confirm that the correct GSTR-2B workbook was downloaded and that the relevant transaction sheet was populated. Supplier filing timing, invoice amendments and period differences can also require investigation.
4. GSTR-2B invoice not in Purchase Register
First determine whether the purchase was actually recorded in the books. Then check whether the document belongs to the GSTIN and period under review, whether the invoice was posted under another reference, and whether it is a duplicate or other exceptional transaction.
5. Taxable value or GST mismatch
Value mismatches are easier to resolve when the comparison is split into components. Compare taxable value first, then IGST, CGST, SGST/UTGST and cess. A total GST difference without component-level analysis can hide the actual cause.
| Check | Question | Evidence |
|---|---|---|
| Taxable value | Do books and portal data report the same taxable base? | Invoice, ERP entry, 2B record |
| IGST | Does the IGST amount agree? | Invoice tax breakup, 2B |
| CGST/SGST | Do the split tax components agree? | Invoice, accounting entry, 2B |
| Cess | Is cess reported consistently? | Invoice and 2B source |
| Date | Is the difference a genuine period issue or formatting issue? | Invoice date and source data |
6. Duplicate and possible duplicate records
Duplicate risks can arise when the same GSTIN and invoice reference appears more than once in a source file, or when a document is represented through amendments or multiple source rows. A controlled reconciliation should prevent one GSTR-2B row from being allocated to multiple Purchase Register records unless the underlying document structure supports that treatment.
7. Review Required and ambiguous matches
Manual review is preferable to an incorrect automatic match when more than one candidate record could explain the same invoice. Review the supplier GSTIN, normalized invoice number, document type, date and tax/value information together. Record the reason for the final classification.
8. Supplier follow-up
Supplier follow-up should be prioritised using materiality and recurrence. A supplier with repeated missing or materially mismatched invoices may need a structured follow-up rather than separate emails for every document. The reconciliation report can help group exceptions by supplier and GSTIN.
9. Exception closure evidence
For material exceptions, retain the conclusion and supporting evidence. Useful evidence can include a corrected ERP entry, supplier confirmation, amended invoice, portal record, reviewer comment or documented period explanation. The objective is to make the reconciliation understandable to a later reviewer.
Continue with the GST Reconciliation Tool
Use the browser-based reconciliation tool to upload your Purchase Register and GSTR-2B, compare invoice-level records and export the review workbook.
Open GST Reconciliation Tool →