Does my purchase register or GSTR-2B data get uploaded to your server?

No. All file reading, column parsing, and invoice matching is executed entirely inside your web browser using client-side JavaScript. Your spreadsheets never leave your device, and no invoice or financial data is ever transmitted across the internet.

Can I upload GSTR-2B Excel directly, or do I need the JSON file?

You can use either. gstr2bmatch.in accepts the standard GSTR-2B Excel (.xlsx) download from the GST Portal directly, as well as the JSON export.

Does this tool work with default Zoho Books and Busy exports?

Yes. The tool includes automatic header detection for standard purchase bill exports from Zoho Books and Busy ERP.

What does IMS PENDING mean and why is the ITC blocked?

Invoices marked as Pending in IMS are excluded from your monthly GSTR-2B statement and will not auto-populate into GSTR-3B Table 4A. The tax credit remains blocked until you change the status to Accept on the GST portal.

Is this tool free to use?

Yes. The in-browser reconciliation, 5-bucket categorization, summary totals, supplier-wise summary, and CSV and Excel export are completely free with no account or login required.

GSTR-2B ⇆ purchase register · free · in-browser

Find the ITC your GSTR-2B is blocking.

Match your purchase register against GSTR-2B and see what is missing, mismatched, or stuck in IMS Pending — with the rupee figure for each.

Working paper Files stay on this device

GSTR-2B

GST Portal → Returns → GSTR-2B. Excel (.xlsx) or JSON.

Purchase register

Zoho Books, Busy ERP, Tally, or any Excel / CSV sheet.

Bucket	Invoices
Likely IMS Pending — ITC blocked	—
In books, missing from 2B	—
Value mismatch	—
In 2B, not in books	—
Matched	—

Both files are opened by this browser tab and never uploaded to any server. Close the tab and the data is gone. No account, no cost.

01
Download GSTR-2B for the month from the GST Portal — the Excel or the JSON.
02
Export your purchase register from Zoho Books, Busy, Tally or your own sheet.
03
Read the report. Five buckets, rupee totals, a supplier-wise list, and a CSV or Excel file for your CA.

No files handy? See a sample report ↓

Reconciliation report

ITC at risk this month ₹0 Buckets C + E — unfiled and IMS Pending invoices.

Likely IMS Pending — blocked ITC ₹0 Bucket E — invoices likely waiting on your IMS dashboard.

By supplier — ITC at risk Follow up 0 suppliers

GSTIN	Supplier	Invoices	To follow up	Tax matched	ITC at risk	Email

Highest risk first. ITC at risk is the tax in your books on this supplier’s invoices in buckets C and E. The email lists those invoices and any value mismatches. It is copied as text for you to paste; nothing is sent from this page.

Likely IMS Pending — ITC blocked Action required 0 invoices

GSTIN	Supplier	Invoice no.	Date	Taxable	Tax (books)

In books, missing from GSTR-2B Review needed 0 invoices

GSTIN	Supplier	Invoice no.	Date	Taxable	Tax (books)

Value mismatch Verify amounts 0 invoices

GSTIN	Supplier	Invoice no.	Date	Tax (2B)	Tax (books)	Diff

In GSTR-2B, not in books Add to register 0 invoices

GSTIN	Supplier	Invoice no.	Date	Taxable	Tax (2B)

Matched All good 0 invoices

GSTIN	Supplier	Invoice no.	Date	Taxable	Tax

Duplicates in books Counted once 0 invoices

GSTIN	Supplier	Invoice no.	Date	Taxable	Tax (books)

Credit / debit notes Informational 0 notes

GSTIN	Supplier	Note no.	Date	Type

ISD credits Informational 0 credits

GSTIN	Supplier	Doc no.	Date	Tax

§ 1 — The report

What comes back

Every invoice lands in one bucket. The two totals at the top are the money you can still recover before you file GSTR-3B.

Reconciliation · example Not your data

ITC at risk ₹1,24,680 Buckets C + E

Likely IMS Pending ₹84,240 Bucket E — act before filing

Bucket	Supplier	Invoice no.	Tax (books)	Tax (2B)
E	Shree Vinayak Traders	SVT/2025/0841	₹18,000	—
E	Patel Industrial Supplies	PIS-26-00312	₹11,340	—
C	Mehta Packaging Works	MPW/0094/25	₹9,720	—
B	Rajesh Enterprises	RE-26-1108	₹4,500	₹4,860
A	Global Tech Components	GTC/2026/0217	₹27,000	₹27,000
A	Durga Electricals	DE-3344	₹5,400	₹5,400

Six of a few hundred rows. The real report lists every invoice and exports to CSV or Excel.

E Likely IMS Pending: The supplier filed GSTR-1, but the invoice is stuck as Pending on your IMS dashboard. ITC is blocked until you accept it and recompute GSTR-2B.
C Missing from 2B: In your books, but the supplier GSTIN does not appear in your GSTR-2B at all. The supplier has most likely not filed GSTR-1.
B Value mismatch: Found in both files, but the tax differs by more than ₹1, or it sits under a different head (IGST in one file, CGST and SGST in the other). Check the figures before filing GSTR-3B; a wrong head needs the supplier to amend.
D Only in 2B: In GSTR-2B but not in your purchase register — a bill to add to your books, or a supplier error to query.
A Matched: Invoice number and tax agree within ₹1, head by head (IGST, CGST, SGST, cess) when your register has those columns. The credit is clean to claim in GSTR-3B Table 4A.

§ 2 — IMS Pending

Why “Pending” invoices block your input tax credit

Most reconciliation tools lump IMS Pending in with unfiled invoices. This one keeps them apart, because the fix is different.

Under the GST Invoice Management System, invoices filed by your suppliers in GSTR-1 flow to your IMS dashboard. Marking an invoice Pending feels neutral — it is not. Pending invoices are left out of your GSTR-2B and do not auto-populate Table 4A of your GSTR-3B. The credit stays blocked until you act.

How each IMS action flows through

Your action on IMS	In GSTR-2B?	ITC
No action (default)	Yes — deemed accepted	Available in Table 4A
Accepted	Yes	Available in Table 4A
Pending	No	Blocked
Rejected	No	Not claimed; supplier is notified

To unblock the ITC in bucket E

Log in to the GST Portal at gst.gov.in.
Go to Services → Returns → Invoice Management System (IMS) Dashboard.
Find the invoices flagged in bucket E (filter by supplier GSTIN).
Check the goods or services were received, then change the status to Accept.
Click Recompute GSTR-2B before filing GSTR-3B. The ITC then auto-populates Table 4A.

This tool can only flag invoices that are absent from the GSTR-2B you downloaded. IMS Pending is the most common reason, but a supplier who has not filed is also possible — confirm on your live IMS dashboard before you decide anything.

Full guide: IMS Pending and how to unblock ITC →