First check the reconciliation data
Confirm GSTIN, tax period and source files. Check whether the invoice number differs, whether the document is an amendment or note, and whether the invoice belongs to another GST registration.
Check supplier filing
If the supplier has not furnished the relevant document in the GST system, it may not appear in the relevant GSTR-2B. Follow up with the supplier for appropriate reporting or correction where required.
Check invoice number and GSTIN
A single-character difference can prevent an exact match. Verify the supplier GSTIN and invoice number against the original tax invoice.
Check the period
An invoice may be booked in one accounting period while the supplier reports it in a later period. Review the applicable period and amendment information before concluding that the supplier has not reported it.
Do not automatically claim or reject ITC
The reconciliation exception is a signal for review. ITC eligibility depends on applicable law and the facts of the transaction.
Maintain an exception tracker
Record supplier GSTIN, invoice number, taxable value, tax amount, reason for exception, supplier follow-up date and final resolution.
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.