Reconciliation

GSTR-2B vendor wise reconciliation guide

By gstr2bmatch.in Editorial Team · Updated 10 October 2026 · 5 min read

A vendor wise GSTR-2B reconciliation shows you exactly which supplier has not filed their GSTR-1. You group your ITC by GSTIN, find the gap between your books and the portal, and generate a follow-up list to protect your money before the 20th.

When you have hundreds of invoices, matching them one by one takes too much time. You need to know which supplier is costing you money. A vendor wise (or supplier wise) view totals the ITC available in GSTR-2B against the ITC recorded in your purchase register for each supplier.

Why you need a supplier wise view

Since 1 January 2022, you can only claim ITC if the supplier has filed their GSTR-1 and the invoice appears in your GSTR-2B, per Section 16(2)(aa), CGST Act. If a vendor delays filing, that ITC is blocked. A supplier wise reconciliation highlights the exact vendors you need to call.

Missing the deadline: GSTR-2B is generated on the 14th. If you find out a vendor missed filing on the 19th, it is too late for them to fix it for this month's return. Your ITC is blocked until next month, hurting your cash flow.

Steps for vendor wise reconciliation in Excel

  1. Download your GSTR-2B from the GST portal in Excel format.
  2. Export your purchase register from your ERP (like Tally or Zoho Books) to Excel.
  3. Create a pivot table for both sets of data, grouping the total tax amount by supplier GSTIN.
  4. Compare the totals side-by-side using VLOOKUP or XLOOKUP.

If you see mismatches, you can drill down into the invoice level to find the exact cause, such as invoice number differences or the supplier not filing their return.

Worked example: vendor ITC at risk

Your company bought goods worth ₹1,25,000 (tax ₹22,500) from Vendor A on two invoices. Vendor A filed only one invoice in their GSTR-1.

Supplier GSTINITC in booksITC in GSTR-2BResult
27AAAAA0000A1Z5₹22,500₹12,000Short in 2B (₹10,500 risk)
29BBBBB1111B2Y6₹45,000₹45,000Matched

For the first supplier, you must follow up immediately. Here is an email you can copy and send:

Dear Vendor, We are reconciling our GSTR-2B for the current month. The following invoice is missing from our GSTR-2B: Invoice No: INV-1045 Date: 05-10-2026 Tax Amount: Rs. 10,500 Please file this in your GSTR-1 immediately so we can claim our eligible ITC. Until then, the payment for this invoice is on hold. Regards, Accounts Team
Pivot by GSTIN → Find gaps → Email vendors → Hold payments

How to hold vendor payments

If a vendor consistently fails to file, you should hold their payment. For a detailed guide on this process, see our SOP for holding payments when vendors do not file.

“the details of the invoice or debit note referred to in clause (a) has been furnished by the supplier in the statement of outward supplies and such details have been communicated to the recipient of such invoice or debit note in the manner specified under section 37” Section 16(2)(aa) of the CGST Act, 2017

See supplier wise totals instantly

Our tool automatically groups your data by vendor and shows you exactly how much ITC is at risk per supplier, without any Excel pivot tables. Your files stay in your browser.

Reconcile GSTR-2B

Last checked: 10 October 2026. Sources: CGST Act (CBIC).