1. What the tool is designed to do
A GST reconciliation tool compares your Purchase Register or ERP purchase data with the GST portal-side data available in GSTR-2B. The purpose is not simply to calculate a match percentage. A useful reconciliation should identify which records agree, which records require investigation, which Purchase Register invoices are not found in the uploaded GSTR-2B data and which GSTR-2B records are not found in the Purchase Register.
The reconciliation tool on GSTReconciliation.in is built around invoice-level comparison. It considers supplier GSTIN, document type, invoice number, invoice date, taxable value and GST components. The output separates strong matches from records that need further review.
2. Prepare the two source files
Purchase Register
Use the purchase data recorded in your books or ERP. Ideally, the source should contain supplier GSTIN, invoice number, document type, invoice date, taxable value and applicable IGST, CGST, SGST/UTGST and cess amounts. If your ERP uses different column names, use the field-mapping controls where available rather than changing the underlying accounting export just to fit the tool.
GSTR-2B
Use the workbook downloaded from the GST Portal for the relevant period and GSTIN. Preserve the portal workbook structure where possible. Transaction/detail sheets may contain different GST document categories, so the reconciliation process should identify the relevant populated transaction data without treating summary information as a second invoice population.
3. How matching works
A strong reconciliation begins with invoice identity. Supplier GSTIN and document number are important because invoice numbers can repeat across suppliers. Document type also matters because an invoice, credit note and debit note should not automatically be treated as the same document simply because the reference number is similar.
Invoice-number normalization can help with common formatting differences such as spaces, punctuation, case and leading zeros. After a relationship is identified, taxable value, tax components and date can be compared within the configured tolerance or date window. Where the relationship is not sufficiently strong, the record should remain in an exception or review category rather than being silently promoted to an exact match.
4. Understand the result categories
| Result | Meaning | Typical next step |
|---|---|---|
| Matched | A strong relationship was identified and the compared values fall within the configured matching rules. | Retain the result and perform normal review controls. |
| Partial Matching | A related record is identified but one or more fields differ or require review. | Compare invoice, books and portal data to explain the difference. |
| Not in GSTR-2B | A Purchase Register record did not receive a sufficiently reliable corresponding GSTR-2B record. | Check supplier reporting, period, GSTIN, invoice details and source data. |
| Not in Purchase Register | A GSTR-2B record did not receive a corresponding Purchase Register record. | Check whether the purchase is booked, belongs to the period and is a duplicate or other exception. |
| Review Required | The engine found a possible relationship but not enough evidence for automatic classification. | Perform manual invoice-level review. |
5. A practical monthly workflow
- Keep the original Purchase Register and GSTR-2B files unchanged.
- Confirm the GSTIN and period covered by both files.
- Upload the Purchase Register and review detected fields.
- Upload the GSTR-2B workbook and confirm the relevant transaction data.
- Set the difference tolerance and date-matching window appropriate to your working process.
- Run reconciliation.
- Review matched records for completeness and then move to the exception queue.
- Document explanations and supplier/book follow-up for material exceptions.
- Export and retain the Excel reconciliation workpaper with the source-file references.
6. What a review-ready Excel report should contain
A useful workpaper should provide an executive summary, invoice-level reconciliation, separate exception categories, vendor-level analysis, data-quality checks and a description of the matching logic. This lets a reviewer understand not only the result but also how the result was produced.
7. What the tool does not decide
A reconciliation classification is not itself a legal conclusion on ITC eligibility. An invoice appearing in GSTR-2B does not, by itself, eliminate the need to consider the applicable conditions and documentation. Similarly, an invoice missing from GSTR-2B should be investigated rather than automatically treated as permanently ineligible without considering the relevant facts and current rules.
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 →