1. Start with the objective
The purpose of monthly GSTR-2B reconciliation is to establish a controlled comparison between purchase records in the books and supplier-reported data available through GSTR-2B. The result should make exceptions visible and assignable rather than leaving the tax team with two independent spreadsheets.
The most useful process is repeatable: the same source controls, matching keys, review thresholds and exception-closure evidence are used each month.
2. Step 1 — establish the population
Before matching, identify the GSTIN, tax period, Purchase Register population and GSTR-2B period. Confirm that the files relate to the same registration and that duplicate exports or summary tabs have not been included as transaction populations.
3. Step 2 — validate the key fields
Check supplier GSTIN, document type, invoice number, invoice date, taxable value and tax components. A reconciliation can produce misleading results when GSTINs are blank, invoice numbers are truncated, document types are inconsistent or values have been manually altered.
- Use supplier GSTIN as a primary supplier identifier.
- Keep invoice/document type consistent between datasets.
- Normalize invoice-number formatting without changing the underlying source file.
- Compare taxable value and individual tax components separately.
- Use a documented date window rather than treating every date difference as an error.
4. Step 3 — perform strong matches first
Start with a strong relationship based on supplier GSTIN, document type and normalized invoice number. Then compare value, tax and date fields. This avoids a common error in reconciliation: treating a similar invoice number from a different supplier as the same document.
5. Step 4 — separate exceptions
6. Step 5 — investigate missing in GSTR-2B
When a Purchase Register invoice is not found in the uploaded GSTR-2B data, check the supplier GSTIN, invoice number, document type, tax period and supplier reporting. Also consider whether the document is in a different relevant period or whether the source file was incomplete. The reconciliation status identifies the exception; it does not establish the reason automatically.
7. Step 6 — investigate GSTR-2B records missing in books
Start with the Purchase Register and accounting population. Check whether the document was booked under a different invoice reference, recorded in another period, treated as a duplicate, or omitted from the Purchase Register extract. The accounting team should be able to evidence the conclusion for material items.
8. Step 7 — resolve value and tax mismatches
For a related invoice where taxable value or tax differs, compare the supplier invoice, accounting entry and GSTR-2B values. Break the difference into taxable value, IGST, CGST, SGST/UTGST and cess where applicable. This makes it easier to identify whether the difference is a data-entry issue, accounting treatment difference, amendment or supplier reporting difference.
9. Step 8 — close the review queue
Each material exception should have a short conclusion such as corrected in books, supplier confirmation awaited, supplier amendment required, period difference identified, duplicate removed, or manual review completed. Avoid closing exceptions only by changing the status in Excel without retaining the supporting reason.
10. Monthly control checklist
- Reconcile the same GSTIN and period.
- Preserve original source files.
- Review data-quality exceptions before relying on match results.
- Work through Not in 2B and Not in Purchase Register populations.
- Investigate Partial Matching and Review Required records.
- Summarise high-value or high-risk supplier exceptions.
- Document unresolved items and carry them into the next review cycle where appropriate.
- Retain the final reconciliation report with the reviewer sign-off or review evidence used by the organisation.
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 →