Step 1: Prepare the Purchase Register
Export the Purchase Register for the same GST registration and tax period. Check supplier GSTIN, invoice number, invoice date, document type, taxable value and tax amounts. Identify obvious duplicates before reconciliation.
Step 2: Download GSTR-2B
Download the relevant GSTR-2B from the GST portal and retain the original source file. GSTR-2B is an auto-drafted static ITC statement.
Step 3: Check document types
Invoice, credit note and debit note records should be classified consistently. A credit note in one file should not be treated as an ordinary invoice in the other file.
Step 4: Normalize invoice numbers
Invoice numbers may differ because of spaces, punctuation, prefixes or suffixes. Normalization can identify likely matches, but it should not be so aggressive that genuinely different documents are treated as identical.
Step 5: Match GSTIN and invoice number
Supplier GSTIN is a key identifier. Matching should normally consider GSTIN together with invoice or document number rather than relying on invoice number alone.
Step 6: Compare dates and values
After identifying a possible match, compare invoice dates, taxable values and tax amounts. Classify differences separately so a value mismatch is not confused with a completely missing invoice.
Step 7: Review exceptions
Separate Purchase Register-only records, GSTR-2B-only records, partial matches, value mismatches and duplicate records. These exception lists are usually more useful than a single matched percentage.
Step 8: Follow up and document
Create supplier follow-up lists where appropriate. Correct books where the Purchase Register is wrong and retain explanations for genuine differences.
Use the GST Reconciliation Tool
The browser-based GST Reconciliation Tool on this website is designed specifically for Purchase Register vs GSTR-2B reconciliation and provides an Excel reconciliation report.
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.