How to reconcile GSTR-2B with purchase bills
Direct answer
Each month, after GSTR-2B is generated on the 14th, match your purchase register to it before you file GSTR-3B. Claim input tax credit (ITC) only for bills that appear in GSTR-2B and meet the conditions of Section 16 of the CGST Act. For every bill that does not match, find out why, chase the supplier, and claim the credit in a later month, inside the Section 16(4) time limit. This page is a working method, not tax advice. Have your CA confirm anything that affects a return.
What GSTR-2B is, and what it is not
GSTR-2B is a read-only, static, auto-drafted ITC statement. You cannot edit it or file it. The portal builds it from what your suppliers report in GSTR-1, GSTR-1A or the invoice furnishing facility (IFF), from ISD returns (GSTR-6), and from import data on ICEGATE.
It shows, for each document, whether ITC is available. It is generated on the 14th of the following month. A quarterly (QRMP) filer gets one statement for the quarter.
A bill lands in the first open GSTR-2B after your supplier files it. The invoice date does not decide the month.
GSTR-2B replaced GSTR-2A as the source for ITC from July 2020, and GSTR-3B is pre-filled from it.
It does not cover reverse charge on import of services, which you enter yourself in GSTR-3B Table 4(A)(2). It also does not flag credit that is ineligible for other reasons, such as Section 17(5). The portal tells you to assess and reverse these yourself.
The rules that decide what you can claim
Section 16(2). Even if a bill is in GSTR-2B, you may claim credit only if all of these are true:
- You hold a tax invoice or debit note from a registered supplier.
- The supplier has reported it in the statement of outward supplies and it has been communicated to you. This is clause (aa), the link to GSTR-2B.
- You have received the goods or services.
- The tax has actually been paid to the government.
- You have filed your own return under Section 39.
Rule 36(4). Credit on invoices and debit notes is allowed only if the supplier has reported them in GSTR-1 (with any GSTR-1A change) or through the IFF, and the details are communicated to you in GSTR-2B. The old percentage allowance for invoices missing from GSTR-2B does not appear in the current text of the rule. It was replaced from 1 January 2022.
Section 16(4). You cannot take credit on an invoice or debit note after 30 November following the end of the financial year it relates to, or the date you file the annual return, whichever is earlier. GSTR-2B shows credit past this limit as not available.
Rule 37. If you do not pay the supplier within 180 days of the invoice date, you must reverse the credit in proportion to the unpaid amount, with interest under Section 50. You can claim it again once you pay, and the 30 November limit does not apply to that.
Rule 37A. If your supplier reported the bill but has not filed GSTR-3B by 30 September after the financial year, you must reverse the credit in a return filed by 30 November. You can claim it again when the supplier files.
The Invoice Management System (IMS)
IMS has been on the GST portal since the October 2024 tax period. Suppliers' records appear on your IMS dashboard, and you can accept, reject or keep each one pending.
- Accepted records go into "ITC Available" and flow into GSTR-3B.
- Rejected records go into "ITC Rejected" and do not flow into GSTR-3B.
- Pending records stay out of GSTR-2B and carry forward. You can accept them later, but not past the Section 16(4) limit.
- No action means deemed accepted when GSTR-2B is generated.
You can change an action until you file GSTR-3B. If you act after the 14th, recompute GSTR-2B from the IMS dashboard. GSTR-2B for a period is generated only after the previous period's GSTR-3B is filed.
From the October 2025 tax period, credit notes can be kept pending for a limited time, and bills of entry for imports appear in IMS, where you can accept or keep them pending but not reject them. An Excel-based IMS offline tool for bulk actions was added in April 2026.
So take your IMS actions as part of the month-end routine. Reject a bill only when it is not yours or is wrong.
The method, step by step
Step 1. Get GSTR-2B. Log in, go to Returns Dashboard, choose the period and open the GSTR-2B tile. Download Excel or JSON. The table-wise Excel is offered only for 1,000 documents or fewer. Above that, download the full file.
Step 2. Take your purchase register for the same period. Export these columns: supplier GSTIN, supplier name, invoice number, invoice date, taxable value, IGST, CGST, SGST, and your own entry reference. Include debit and credit notes. Keep reverse charge and imports apart.
Step 3. Clean the match key. Build a key of supplier GSTIN plus invoice number. Make the invoice number uniform on both sides: capital letters, no spaces, no slashes or hyphens, and leading zeros treated the same way on both sides. Most false mismatches come from "INV/0042" versus "INV-42".
Step 4. Match on the key, then compare amounts. For each row, look the key up in the other file. Where it is found, compare taxable value and each tax. Pick a tolerance and write it down. A rupee or two of rounding per tax head is common. Anything larger is a real difference.
Step 5. Classify every row. See the table below.
Step 6. Act on each class. Do not claim credit for rows 2 to 5 until resolved.
| Result | What it usually means | What to do |
|---|---|---|
| 1. Matched | Bill and 2B agree | Claim in GSTR-3B Table 4(A)(5), subject to Section 16(2) and 17(5) |
| 2. In books, not in 2B | Supplier has not filed or has not reported the bill | Do not claim. Ask the supplier to file or report. Claim in the month it appears, before 30 November after the year |
| 3. In 2B, not in books | A bill you did not enter, or not yours | Check receipt. If it is yours and received, enter it. If it is not yours, reject it in IMS |
| 4. Value or tax mismatch | Typing error, or supplier error | Claim no more than the lower figure. Ask the supplier to amend through GSTR-1A or the next GSTR-1 |
| 5. Wrong GSTIN or period | Billed to another GSTIN of yours, or reported late | Ask for an amendment, or wait for the right month if it is only a timing gap |
| 6. Duplicate | Entered twice, or reported twice | Claim once only. Credit must never be taken twice for a document |
Step 7. Reverse or hold where needed. Reverse ineligible credit and Rule 37 or Rule 37A items. In GSTR-3B Table 4, non-reclaimable reversals go in 4(B)(1) and reclaimable ones in 4(B)(2). When you reclaim a 4(B)(2) amount, show it in 4(A)(5) and give the break-up in 4(D)(1). Credit past the Section 16(4) limit, and credit restricted by place of supply, belongs in 4(D)(2).
Step 8. Keep the file. Save the reconciliation, the GSTR-2B and your supplier follow-ups with the month's return papers.
Special cases
Reverse charge. GSTR-2B lists reverse charge supplies reported by your supplier. Pay the tax in GSTR-3B Table 3.1(d), then take the credit in Table 4(A)(3). The credit follows the payment. These records do not go through IMS.
Imports of goods. IGST on a bill of entry flows from ICEGATE into Table 4(A)(1). If one is missing, use "Search BoE" on the portal, about five days after the reference date.
Credit notes. A supplier's credit note reduces your ITC. When you accept one in IMS, you can declare how much to reduce if you had not claimed, or had already reversed, the credit.
ISD credit and amendments. ISD credit is taken in Table 4(A)(4). A supplier's change made through GSTR-1A flows into the next month's GSTR-2B.
Doing it in Excel
Put the GSTR-2B download on one sheet and your purchase register on another. Add a key column to both, built as =UPPER(A2)&"|"&UPPER(SUBSTITUTE(SUBSTITUTE(SUBSTITUTE(C2," ",""),"/",""),"-","")), where A is GSTIN and C is invoice number. Then, in the register, look up the 2B tax by key:
=IFERROR(XLOOKUP(K2,Portal!K:K,Portal!H:H),"Not in 2B")
Older Excel versions can use INDEX and MATCH. Add a difference column and a status column. Run the same lookup the other way to find 2B bills missing from your books. Finish with a pivot table by supplier GSTIN summing the differences. It shows which suppliers to call first.
Illustrative example. These values are invented to show the layout.
| Supplier | Invoice | CGST in books | CGST in 2B | Result |
|---|---|---|---|---|
| Supplier A | AB1001 | ₹4,500 | ₹4,500 | Matched |
| Supplier B | 0231 | ₹1,800 | not found | In books, not in 2B |
| Supplier C | C77 | ₹2,250 | ₹2,025 | Value mismatch, claim ₹2,025 |
| Supplier D | D9 | not found | ₹900 | In 2B, not in books |
| Supplier E | E15 | ₹630 | ₹630 | Matched |
Doing it in TallyPrime
Tally's help describes a GSTR-2B reconciliation. Menu paths depend on your release, so check your own version.
- Press Alt+O (Import), choose GST Returns, set Return Type to GSTR-2B and pick the downloaded file. Or press Alt+Z, choose All GST Options, then Download GST Returns, to fetch it directly.
- Press Alt+G (Go To) and open GSTR-2B Reconciliation.
- Work through the sections: Mismatched, Mismatch in Return Period, Available Only in Books, Available Only on Portal, and Invoices Rejected in IMS.
- For small differences, set the GST status to Reconciled with Alt+S. For a period difference, set the effective date with Alt+L. For a portal-only document, view it with Alt+R and record it in your books.
A month-end timeline
- By the 11th. Cut-off for monthly suppliers' GSTR-1. Remind late suppliers before it.
- 14th. GSTR-2B is generated. Download it the same day.
- 15th to 17th. Run the match and take IMS actions. Recompute GSTR-2B if you acted after the 14th.
- 17th to 19th. Send supplier follow-ups and settle reversals.
- 20th. Usual GSTR-3B due date for monthly filers. QRMP filers have later dates. Check the notified date.
- 30 September and 30 November. Review suppliers who have not filed (Rule 37A). Last day to claim the previous year's credit (Section 16(4)).
Common mistakes
- Claiming credit from your books, not from GSTR-2B.
- Treating GSTR-2B as final. Rule 37, Rule 37A, Section 17(5) and goods not received are still on you.
- Matching on invoice number alone. Different suppliers use the same numbers.
- Leaving IMS untouched. No action means accepted.
- Forgetting the 180-day payment rule on old unpaid bills.
- Rejecting a record in IMS to push the problem away. The supplier can see your action.
What lamp can and cannot do here
From the purchase and bill records you connect, lamp can list the purchase bills that are still missing from your supplier's filing. It can prepare follow-up messages to those suppliers, which you approve before anything is sent. lamp does not file returns, does not decide what credit you may claim and does not give tax advice. Your accountant makes those calls.
Research sources
Checked on 26 October 2026. Rules change, so confirm on the portal before you file.
- GSTR-2B FAQ, GST portal, checked 26 October 2026
- GSTR-2B advisory, GST portal, checked 26 October 2026
- Viewing Form GSTR-2B, GST portal, checked 26 October 2026
- GSTR-3B user guide, GST portal, checked 26 October 2026
- Changes in Table 4 of GSTR-3B, GST portal advisory, checked 26 October 2026
- Comparison of liability declared and ITC claimed, FAQ, checked 26 October 2026
- Invoice Management System advisory, GST portal, checked 26 October 2026
- FAQ on new changes in IMS from October 2025, GST portal, checked 26 October 2026
- Advisory on Bill of Entry in IMS, 30 October 2025, checked 26 October 2026
- Advisory for IMS offline tool, 23 April 2026, checked 26 October 2026
- CGST Act, Section 16, CBIC tax repository, checked 26 October 2026
- CGST Rules, Rule 36, CBIC tax repository, checked 26 October 2026
- CGST Rules, Rule 37, CBIC tax repository, checked 26 October 2026
- CGST Rules, Rule 37A, CBIC tax repository, checked 26 October 2026
- How to reconcile GSTR-2B data in TallyPrime, Tally help, checked 26 October 2026