GST
GSTReconciliation.in
GST ITC · Invoice Matching · Review
GST ITC CONTROL WORKPAPER

GST ITC Reconciliation

Match your Purchase Register with GSTR-2B

Bring your books and GST portal data into one invoice-level review. Identify matched records, differences, missing documents and exceptions before the reconciliation is used for ITC working or return review.

100% free to use · No sign-up required · Reconcile your files as many times as needed.
▤Invoice-level matching
▥Exception analysis
◈Review controls
⇩Excel workpaper
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Purchase RegisterYour books / ERP
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GSTR-2BGST portal data
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Clear differences. Confident review.Use the result categories to focus accounting and supplier follow-up on records that actually need attention.
1
Upload DataPurchase Register & GSTR-2B
2
ConfigureMatching parameters
3
Run ReconciliationCompare & analyse
4
View ResultsReview & export

Upload Source Data

Load the two source workbooks used for invoice-level reconciliation.

Purchase Register

BOOKS / ERP
Use the purchase register maintained in your books. Existing Excel or CSV files can be used without rebuilding the workbook.
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Click to upload or drag and dropExcel file (.xlsx or .xls) or CSV
No file selected.
Detected fields are shown after the file is read so the source can be checked before reconciliation.

GSTR-2B

GST PORTAL
Upload the GSTR-2B Excel workbook downloaded from the GST Portal. Populated transaction/detail sheets are read automatically.
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Click to upload or drag and dropExcel file (.xlsx or .xls) or CSV
No file selected.
The reader supports transaction/detail sheets including B2B and amendment or note data where present.
🔐 Browser processingSource workbooks are processed locally in your browser.
🔎 Multi-level matchingExact identity, normalized invoice numbers, fuzzy similarity and corroboration.
1:1 allocationA single GSTR-2B record is not silently matched to multiple purchase rows.
📊 Audit-ready outputSummary, detail, exceptions, data quality, review queue and logic sheets.

How the reconciliation engine decides a match

The engine does not rely on invoice number alone. It combines identifiers and independent corroborating signals.

Multi-rule engine
01 · IDENTITYGSTIN + document numberNormalized GSTIN, document type and invoice number are checked first.
02 · FUZZYInvoice similarityFormatting changes, spaces, punctuation and small transcription differences are evaluated conservatively.
03 · CORROBORATIONTax + value + dateTaxable value, individual tax components and document date strengthen or weaken a candidate.
04 · CONTROLAmbiguity + duplicatesClose competing candidates remain Review Required instead of being forced into a match.

Matching Configuration

Set the tolerance and date window used by the reconciliation engine.

The configured tolerance is applied to taxable value and individual GST components. Date matching is controlled separately.

How the reconciliation works

A practical view of what happens between file upload and the final workpaper.

1

Source records are read

The tool reads the uploaded Purchase Register and GSTR-2B workbooks and identifies the relevant transaction table or sheets.

  • Supplier GSTIN
  • Invoice / document number
  • Document type and date
  • Taxable value and GST components
2

Records are compared

Invoice-level candidates are evaluated using supplier GSTIN, normalised document numbers, document type, dates and configured value/tax tolerances.

  • Exact / strong matches
  • Partial or probable relationships
  • Missing-side records
  • Duplicate protection
3

Exceptions become actionable

Instead of only showing a match percentage, the result separates records into categories that can be reviewed by accounts and tax teams.

  • Vendor follow-up
  • Book correction review
  • GSTR-2B timing checks
  • Supporting-document review
Important decision point

GSTR-2B is a static, auto-drafted ITC statement. Reconciliation is a control over differences; it does not by itself establish that every credit is legally eligible. Final ITC decisions should consider the GST law, invoice/supporting documents, reversals and other applicable conditions.

Read the result correctly

Use the categories as a structured review queue rather than treating every exception as a tax error.

Matched

The compared records satisfy the configured matching logic. This is the starting point for routine review, not a substitute for ITC eligibility testing.

Partial / Review Required

A related record exists but one or more fields differ. Check invoice number formatting, dates, taxable value, tax amounts, document type and amendments.

Not in 2B / Not in PR

One source has a record that the other source does not. Investigate supplier filing timing, missed books entries, duplicates, amendments or source-data issues.

How This Tool Helps

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1. Bring source data togetherUpload the Purchase Register and GSTR-2B workbooks used for the period.
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2. Apply a consistent matching methodUse document, GSTIN, date and value/tax parameters instead of manual invoice-by-invoice comparison.
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3. Separate exceptionsFocus the team's time on records that require investigation or supplier communication.
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4. Build a review workpaperExport structured Excel sheets for internal review and follow-up.
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5. Reduce repetitive checkingUse the same reconciliation workflow across monthly source files.
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6. Support GST controlsUse the exceptions to support ITC review, reconciliation and supplier follow-up.
GST RECONCILIATION KNOWLEDGE

GST Reconciliation Tool — Purchase Register vs GSTR-2B

Use this GST ITC reconciliation tool to compare your Purchase Register with the GSTR-2B data downloaded from the GST portal. The objective is not simply to mark invoices as matched or unmatched; it is to identify the documents and tax differences that require accounting, supplier or GST compliance review before ITC is relied upon.

What is GST reconciliation?

GST reconciliation is the process of comparing purchase and input-tax records maintained in the books with the tax information appearing in GSTR-2B. For each document, the reviewer checks supplier GSTIN, invoice number, invoice date, taxable value and GST amounts, then determines whether the record can be treated as matched or requires further investigation.

GSTR-2B is a static, auto-drafted ITC statement. GSTN advises taxpayers to reconcile GSTR-2B with their own records and books, avoid duplicate ITC, make required reversals and ensure applicable reverse-charge tax is paid. This makes a structured purchase-register-to-GSTR-2B reconciliation an important control in monthly GST working.

This page is designed for CAs, accountants, tax teams, finance managers, internal auditors and businesses that need an invoice-level GST ITC matching workpaper rather than only a headline total.

How the GST reconciliation process works

01 · Prepare

Upload the Purchase Register and the GSTR-2B workbook for the period under review.

02 · Normalise

Standardise key invoice fields so supplier GSTIN, invoice number, dates and tax values can be compared consistently.

03 · Match

Classify records into match, partial/probable match, mismatch, missing-from-2B, missing-from-PR and duplicate categories.

04 · Review

Prioritise tax differences and exceptions, investigate suppliers and retain the Excel workpaper for the GST review file.

Why invoice-level reconciliation matters

A difference in the monthly ITC total does not tell the reviewer which supplier or invoice caused the difference. Invoice-level reconciliation converts that total into an actionable review list. A purchase invoice may exist in the books but not yet appear in GSTR-2B; a supplier may have reported a different taxable value or tax amount; an invoice may be duplicated in the purchase data; or a credit/debit note may require separate consideration.

The reconciliation result should therefore be used as a working control, not as an automatic legal conclusion that every unmatched invoice is permanently ineligible. Eligibility also depends on the GST Act, Rules, nature of supply, documentation, timing, reversals and other applicable conditions.

Common GST reconciliation exceptions

Exact Match
Core identifying fields and tax values align within the configured matching rules.
Partial / Probable Match
A likely document relationship exists but one or more fields require human review.
Mismatch / Tax Variance
The document is identifiable but important values do not agree and should be investigated.
In PR but not in GSTR-2B
A purchase record exists in the books but no corresponding record was found in the uploaded 2B data.
In GSTR-2B but not in PR
A supplier-reported document appears in 2B but is not present in the uploaded Purchase Register.
Duplicate Records
Potential duplicate source records that can distort invoice counts or ITC totals.

Practical GST ITC reconciliation resources

After completing the reconciliation, use the related GST learning resources on this website to understand the treatment of unmatched ITC and the next compliance step:

GSTR-3B vs GSTR-1 vs GSTR-2B Reconciliation ITC Not Appearing in GSTR-2B Rule 37A ITC Reversal & Re-availment 180-Day ITC Payment Rule Blocked ITC under Section 17(5)

Frequently asked questions about GST reconciliation

What is a GST reconciliation tool?

A GST reconciliation tool compares purchase or input-tax records with GST portal data such as GSTR-2B and produces document-level matching and exception results for review.

What does GSTR-2B reconciliation mean?

It means comparing the GSTR-2B documents and tax amounts with the taxpayer's own purchase records to identify matched documents, differences and missing records before ITC reporting decisions are finalised.

Can I reconcile GSTR-2B Excel with a Purchase Register?

Yes. This tool is designed around an Excel Purchase Register and the GSTR-2B workbook downloaded from the GST portal, followed by invoice-level matching and exception review.

What should I do when an invoice is in the Purchase Register but not in GSTR-2B?

Treat it as an exception for investigation. Check supplier filing, GSTIN, invoice details, period differences and other applicable GST conditions before deciding the ITC treatment.

What is a tax amount mismatch?

It is a situation where a document can be related between the two datasets but the taxable value or GST amount differs. The difference should be reviewed against the invoice, supplier filing and accounting entry.

Why is supplier GSTIN important in reconciliation?

Supplier GSTIN is a key identifier that helps distinguish documents from different suppliers and reduces false matches where invoice numbers are similar.

Is this GST reconciliation tool free and do I need to sign up?

Yes. The tool is 100% free to use, no sign-up is required, and you can run reconciliations as many times as needed.

Use the reconciliation as a control, then review the exceptions.
The tool helps organise the data and identify differences. Final ITC eligibility and GST treatment should be determined using the applicable law, rules, facts and supporting documents.
GST Reconciliation Learning Hub

GST Reconciliation: Tool, Process & Practical Guides

Use the reconciliation tool first, then use these practical guides to understand how GSTR-2B matching works, how to investigate exceptions and how to turn the results into a review-ready GST ITC workpaper.

GST Reconciliation Tool: Complete Practical Guide Understand Purchase Register vs GSTR-2B reconciliation, matching logic, result categories and workpaper controls. GSTR-2B vs Purchase Register: Step-by-Step Reconciliation Follow the practical monthly workflow from source files and field checks to invoice-level exceptions. GST Reconciliation Exceptions: Mismatch, Missing Invoices & Duplicates Learn what each exception means and what accounts, tax and supplier teams should check next. GST ITC Reconciliation Workpaper & Review Controls Build a review trail around matched records, exceptions, supplier follow-up and GSTR-3B decision controls.
Existing GST knowledge resources: GSTR-2B Complete Guide, ITC Not Appearing in GSTR-2B, and ITC under GST.