Before reconciliation
- Confirm GST registration and tax period.
- Extract the Purchase Register.
- Check GSTIN and supplier master data.
- Identify duplicates.
- Download and retain the relevant GSTR-2B.
During reconciliation
- Match supplier GSTIN and invoice number.
- Check document type.
- Compare invoice dates.
- Compare taxable values.
- Compare IGST, CGST, SGST/UTGST and cess where relevant.
- Identify Purchase Register-only records.
- Identify GSTR-2B-only records.
- Identify partial/value mismatches.
- Review notes and amendments separately.
After reconciliation
- Prepare supplier follow-up list.
- Correct accounting errors.
- Document unresolved differences.
- Review ITC eligibility separately from matching status.
- Compare final ITC working with the return working.
- Save the reconciliation report and supporting evidence.
How a reconciliation tool helps
A dedicated tool can automate repetitive matching and classification so the accounts team can focus on exceptions. The GST Reconciliation Tool can generate status-wise reconciliation results and an Excel 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.