GSTR-2B vs Purchase Register Reconciliation
Reconcile your static GSTR-2B ITC statement against purchase records
Upload GSTR-2B JSON and your purchase register. The tool matches invoices exactly and via fuzzy logic, color-codes every row by match status, and generates a download-ready reconciliation report.
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What is a GSTR-2B vs Purchase Register Reconciliation?
GSTR-2B is the definitive monthly ITC statement for GST-registered businesses since FY 2021-22. It is a static snapshot generated by GSTN on the 14th of each month. ITC claimed in GSTR-3B is capped at 105% of eligible ITC per GSTR-2B — making this reconciliation the most critical pre-filing step for accurate ITC claims.
This tool compares your GSTR-2B data against your purchase register using two-stage matching: exact match on supplier GSTIN + invoice number, followed by fuzzy matching for typos and format differences. Results are color-coded: green for clean matches, amber for value mismatches, orange for probable matches needing review, red for invoices in your register not in GSTR-2B, and blue for invoices in GSTR-2B not in your register.
Delta columns (Δ) show the difference between GSTR-2B and your purchase register for invoice value, IGST, CGST, and SGST — so you can immediately see the magnitude of any discrepancy.
Why use this GSTR-2B vs Purchase Register Reconciliation
Built for Indians, by Indians. Every number, every formula, every slab — tuned to FY 2026-27 reality.
Two-stage match
Exact match on GSTIN + invoice number, then fuzzy match for same-GSTIN invoice number differences ≤ 2 chars.
Color-coded rows
Matched (green), delta mismatch (amber), probable (orange), missing in 2B (red), missing in purchases (blue).
Delta columns
For each matched pair, shows Δ value, Δ taxable, Δ IGST, Δ CGST, Δ SGST — spot the magnitude of mismatches at a glance.
Group by GSTIN
Group all results by supplier GSTIN to review each vendor's invoices together.
Download report
Export the full reconciliation or any filtered view as .xlsx or .csv.
Private
Both files processed entirely in your browser. No server, no upload.
Using the GSTR-2B vs Purchase Register Reconciliation in 4 steps
No onboarding, no signup. Answer three fields and the numbers update live.
Upload GSTR-2B JSON
Download GSTR-2B JSON from the GST portal (available from the 14th). Drag it to the left drop zone.
Upload Purchase Register
Upload your purchase register as .xlsx. Include columns for supplier GSTIN, invoice number, date, and tax amounts.
Run reconciliation
Click "Run reconciliation". Results appear as a color-coded table with delta columns.
Review and download
Use the view dropdown to filter by status. Download the report as .xlsx and share with your CA or enter the reconciled ITC in GSTR-3B.
Tips to get the most out of it
Run GSTR-2B reconciliation on or after the 14th each month — before the 20th GSTR-3B deadline. This leaves time to resolve discrepancies.
Red rows (target-only — in your purchases but not in GSTR-2B) mean the supplier has not filed or filed after the 13th cutoff. Do not claim ITC on these invoices this month.
For amber rows (matched with value delta), check whether the supplier issued a revised invoice. If the GSTR-2B value is correct and your books differ, pass a correction entry.
Apply the 105% ITC cap after reconciliation: sum all matched+probable IGST/CGST/SGST from GSTR-2B, and ensure your GSTR-3B claim does not exceed 105% of this figure.
Document all reconciliation decisions — which mismatches were accepted, which were escalated to suppliers. This is required evidence if GSTN issues a notice.
Real-world scenarios
How Indians actually use this tool — concrete inputs, concrete outcomes.
Monthly 3B ITC preparation
On the 15th, finance team uploads GSTR-2B and the month's purchase register. Filters to red rows (ITC not available yet), deducts those from the claim, enters the reconciled figure in GSTR-3B.
Supplier performance dashboard
At quarter-end, team runs 3 months of GSTR-2B reconciliations, downloads the reports, and compiles a supplier scorecard — which vendors consistently miss the 13th filing cutoff and how much ITC is deferred as a result.
GST audit response
During a GST audit, the company produces GSTR-2B reconciliation reports for all audit periods to demonstrate that ITC was claimed only on verified invoices from compliant suppliers.
Frequently Asked Questions
Still have a question? Our team replies within a business day.
From FY 2021-22, the ITC cap in GSTR-3B is based on GSTR-2B (static), not GSTR-2A (dynamic). Using 2B ensures your ITC claim matches the basis GSTN uses for any scrutiny.
The tool uses alias matching — it looks for variations of ctin/gstin/supplier_gstin, inum/invoice_no/Invoice Number, idt/invoice_date, and tax fields. Exact names are flexible, but having GSTIN and invoice number clearly labeled gives the best results.
This tool shows raw matched figures. You apply the 105% cap in your GSTR-3B preparation: compute 105% of total eligible ITC from GSTR-2B, and cap your claim at that figure. The tool's delta columns help identify over-booked invoices.
Yes. Upload all parts together — they are merged section-by-section before reconciliation. The total row count reflects all parts.
Download the report as .xlsx or .csv and share with your CA or keep for your records. The tool itself does not store anything — once you close the tab the data is gone.
The tool uses the stable GSTR-2B b2b/cdnr/impg schema that has been consistent since 2021. Schema changes by GSTN would require a tool update — check this page for any notices.
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