GSTIN mismatch
Verify the supplier GSTIN in the Purchase Register against the tax invoice and GSTR-2B. A wrong GSTIN can prevent matching even when invoice number and value are identical.
Invoice number mismatch
Spaces, slashes, hyphens, prefixes, suffixes and transcription errors are common causes. Normalization can help identify likely matches, but the original document should be checked.
Invoice date mismatch
Differences can arise from incorrect accounting entry, amendment, date-format conversion or genuine reporting-period differences.
Taxable value mismatch
Compare taxable value separately from tax amounts. A difference may indicate an accounting error, partial booking, amendment, rounding or another transaction issue.
Tax mismatch
Compare IGST, CGST, SGST/UTGST and cess where applicable. Review the original invoice and related debit or credit notes.
Duplicate records
Duplicate Purchase Register entries or duplicate matching allocation can distort totals. A robust reconciliation process should prevent one GSTR-2B record from being allocated to multiple rows unless the transaction structure supports it.
GSTN matching categories
GSTN's Matching Offline Tool documentation describes Exact Match, Partial Match, Probable Match and Mismatch, with mismatch subcategories including Unmatched, in GSTR-2B not in PR and in PR not in GSTR-2B.
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.