Both tools match your GSTR-2B against your purchase register on your own computer. They differ in what they accept, how they decide that two invoices are the same, and what you get back. Every statement about the portal's tool below comes from GSTN's own pages, listed at the end and read on 1 Oct 2026; every statement about our tool is what it does today.
What the GST portal's offline tool is
GSTN's Matching Offline Tool lets you view GSTR-2B and match it with a purchase register, and the manual says its key feature is that matching works with no internet connection (GSTN manual, checked on 1 Oct 2026). The download page (checked on 1 Oct 2026) lists version 2.9, released 28/01/2025, with ECO and ECOA sections and IMS updates. It asks for Windows 7 or above, Excel 2007 or above and 200 MB of free disk space.
“The tool does not work on Linux and Mac.” GST portal, Matching Offline Tool download page, checked on 1 Oct 2026
A month in the offline tool, as the manual describes it:
- Install once. Download needs no portal login, but the manual says you need admin access on your machine.
- Add a profile for each GSTIN under Manage Profile; the tool cannot be opened without one.
- Download the GSTR-2B JSON from the Returns Dashboard (portal login needed) and open it in the tool. See our GSTR-2B download guide.
- Import the purchase register with Import Excel/CSV. A register in any format other than the tool's template will not get imported; failed rows come back in an error file.
- Click Match, read the summary, refine the tolerance if needed, and export to CSV.
What gstr2bmatch.in does
You drop in the GSTR-2B (Excel or JSON from the portal) and your purchase register (Excel or CSV), confirm which column is which, and press Run reconciliation. The report has five buckets: matched, value mismatch, in your books but missing from GSTR-2B, in GSTR-2B but not in your books, and likely IMS Pending. It also lists duplicates, credit and debit notes and ISD credits, gives a supplier-wise table of ITC at risk, and exports to CSV or Excel.
It does not file returns, log in to the portal, read your live IMS dashboard or reconcile GSTR-2A. Credit and debit notes are listed for reference; full two-way credit note matching is not built yet. It reads the B2B, amendment, credit note and ISD data in GSTR-2B, not the e-commerce (ECO) sections that the offline tool added in version 2.9.
Side by side
| Point | GST portal Matching Offline Tool (v2.9) | gstr2bmatch.in |
|---|---|---|
| Where it runs | Windows desktop or laptop, installed from an .exe; no internet needed to match; not Linux, Mac or mobile | A browser tab; nothing to install; the page must load |
| GSTR-2B input | JSON from the portal, opened through a profile for each GSTIN | Excel (.xlsx) or JSON, no profile |
| Purchase register input | GSTN's template only; other formats will not import | Any Excel or CSV; Zoho Books and Busy recognised, other layouts mapped by you |
| What decides a match | Seven parameters: GSTIN, document type, document number, document date, total taxable value, total tax, head-wise tax | Supplier GSTIN plus invoice number (case, punctuation and leading zeros ignored), then total tax and each tax head |
| Tolerance | You select 0 to 10, applied to each tax head | Fixed at one rupee |
| Taxable value and date | Both are match parameters | Not used to decide; a date gap of five days or more is added as a note |
| Result categories | Six: exact, partial, probable, unmatched, and the two "not in" lists | Buckets A to E, plus duplicates, notes and ISD credits |
| IMS | No IMS category in the six; the tool was updated for IMS changes | A Likely IMS Pending bucket, inferred from the file; cannot read IMS |
| Several GSTINs | A separate profile for each GSTIN | One pair of files per run |
| Output and suppliers | Results to CSV; supplier-wise views | CSV or Excel; supplier table with ITC at risk and follow-up email text to copy (nothing is sent) |
Offline tool column: GSTN's download page and manual, checked on 1 Oct 2026. The manual does not explain how its document-number approximation works.
How each one decides that two invoices are the same
The offline tool scores each pair on seven parameters. Exact is all seven. Partial means GSTIN and document type match and only one other parameter differs. Unmatched means the document number and date agree but taxable value or tax is off beyond your tolerance. The tolerance applies to IGST, CGST, SGST/UTGST and cess separately, not to the total, so a pair with the same total tax under different heads is not an exact match.
Our tool is looser on identity and narrower on what it checks. It strips spaces, punctuation and leading zeros from invoice numbers, so SLP/26/0412 and SLP-26-0412 are the same invoice. It then compares the total tax and, when your register has IGST, CGST and SGST columns that add up to the tax column, each head, all within one rupee. It does not compare taxable value. Invoices with no exact partner get a second look: same GSTIN, tax within one rupee, invoice numbers differing by at most two characters. Those pairs carry a “Probable match - check” note, so read them before accepting. See our invoice number guide.
Worked scenario: the same month in both tools
This is an illustration with made-up figures, not a real file. A trading firm with one GSTIN exports a purchase register with a tax column plus IGST, CGST and SGST columns. Six invoices are in the books; GSTR-2B has one more.
| Invoice | Tax in books | Tax in GSTR-2B | gstr2bmatch.in | Offline tool, by GSTN's definitions |
|---|---|---|---|---|
| Supplier A, SLP/26/0412 (2B shows SLP-26-0412) | ₹18,000 | ₹18,000 | A: matched | Partial: only the document number differs |
| Supplier B, BKT-2201 | ₹27,000 | ₹27,000 | A: matched | Exact |
| Supplier C, RE-1108: books CGST ₹4,500 + SGST ₹4,500; 2B IGST ₹9,000 | ₹9,000 | ₹9,000 | B: tax head mismatch (IGST vs CGST+SGST) | Partial: only the head-wise tax differs |
| Supplier D, DE-3344 | ₹5,400 | ₹5,940 | B: tax amount mismatch, difference ₹540 | Unmatched: tax differs beyond tolerance |
| Supplier B, BKT-2230 (B's other invoice above is in 2B) | ₹11,340 | - | E: likely IMS Pending | In purchase register, not in GSTR-2B |
| Supplier F, MPW/0094/25 (F is not in 2B at all) | ₹9,720 | - | C: missing from 2B | In purchase register, not in GSTR-2B |
| Supplier G, GTC/26/0217 | - | ₹3,600 | D: only in 2B | In GSTR-2B, not in purchase register |
We have not run the offline tool on this data. Its column applies the manual's category definitions to these made-up figures; its Refine Matching Result option can also apply approximation on the document number, which could change the first row. Tax in the six book invoices is ₹80,460 (18,000 + 27,000 + 9,000 + 5,400 + 11,340 + 9,720). Tax in GSTR-2B for the four invoices found in both files plus the extra one is ₹63,540 (18,000 + 27,000 + 9,000 + 5,940 + 3,600). The gap of ₹16,920 is ₹21,060 not in 2B (11,340 + 9,720), less ₹540 where 2B is higher, less ₹3,600 only in 2B.
What differs is the route and the reading. In the offline tool you first rebuild the register in the GSTN template, then read six result categories; both invoices missing from 2B land in one category, whatever the reason. In our tool the register is mapped, the invoice number difference is ignored, and the report splits the missing pair into ₹11,340 likely IMS Pending and ₹9,720 where the supplier is not in 2B at all, for an ITC-at-risk total of ₹21,060. That split is an inference from the file: GSTN's FAQ says Pending records do not become part of GSTR-2B, but a supplier who filed late also leaves an invoice out, so check supplier B's invoice BKT-2230 on the IMS dashboard.
For the way out of a Pending invoice, see our IMS Pending guide.
When the other tool is the better choice
These are cases where GSTN's offline tool is the stronger pick, based on what its own pages say.
- You want the official definition of a match. It is built by GSTN and also compares document type, date and taxable value. We do not compare taxable value or document type for B2B invoices.
- You need to set the tolerance. 0 to 10 per tax head; ours is fixed at one rupee.
- You must match with no internet. The manual calls offline use its key feature.
- Your register is already in the GSTN template, so the import step costs nothing.
- You handle ECO sections. Version 2.9 added them; we do not read them.
- You need to act on Pending invoices. Neither matching tool changes IMS actions. GSTN's separate IMS Offline Tool (see its April 2026 advisory) lets you accept, reject or keep Pending records in bulk and upload the result to the IMS dashboard, under the dashboard's own rules. Our tool cannot do that at all.
On TallyPrime? See Tally's built-in reconciliation vs a browser tool and our Tally Prime guide.
Which to choose
Choose by your files. If the register fits GSTN's template, you are on Windows, and you want the official parameters and a settable tolerance, use the offline tool. If it comes from Zoho Books, Busy, Tally or Excel, or you need the rupees of ITC at risk and the suppliers to chase, use ours. Our software types guide places both in the wider field, the free tool checklist gives a scored test for either, and this guide explains why in-browser matching matters for client data. Export steps: Zoho Books, Busy.
Related guides
- How to use a GSTR-2B reconciliation tool
- GSTR-2B matching in SAP S/4HANA: ingestion, BAPI reconciliation, and GR/IR clearing
- Is Excel VLOOKUP good enough for GSTR-2B, or do you need a tool
- GSTR-2B not generated or not showing: what to check and what to do
- How does an automated GSTR-2B matching tool decide that two invoices match
Frequently asked questions
Does the GST portal's offline matching tool work on a Mac?
No. The GST portal's download page says the tool needs Windows 7 or above and does not work on Linux and Mac, and GSTN's manual says it cannot be used on mobile. gstr2bmatch.in runs in a browser tab, so it does not depend on the operating system.
Can I import my Zoho Books, Busy or Tally export straight into the offline tool?
Not as it comes. GSTN's manual says a purchase register kept in a format other than the template supplied with the tool will not get imported, and failed rows come back in an error file. gstr2bmatch.in reads any Excel or CSV register, recognises the default Zoho Books and Busy exports, and lets you pick the columns yourself for anything else.
Which tool shows my IMS Pending invoices?
Neither reads your live IMS dashboard. GSTN's manual lists six result categories for the offline tool and none is an IMS category. gstr2bmatch.in puts an invoice in a Likely IMS Pending bucket when the supplier appears elsewhere in your GSTR-2B but that invoice does not, which is an inference, so confirm on the IMS dashboard. GSTN's FAQ says Pending records do not become part of GSTR-2B.
Can I choose the tolerance for small differences?
In the offline tool, yes: GSTN's manual lets you select a tolerance from 0 to 10 and applies it to each tax head separately. gstr2bmatch.in uses a fixed tolerance of one rupee, on the total tax and on each tax head when your register has head columns.
Are my files uploaded when I use either tool?
GSTN's manual says the offline tool matches details offline with no connection to the internet. For gstr2bmatch.in: Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Run your own month through it
Drop in your GSTR-2B and purchase register and see the five buckets, the ITC-at-risk total and the supplier list. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Last checked: 1 Oct 2026. Sources, all read on 1 Oct 2026: GST portal, Matching Offline Tool download page (v2.9), GSTN FAQs and User Manual for the Matching Offline Tool, GSTN advisory on the IMS Offline Tool, April 2026, GSTN IMS FAQ. gstr2bmatch.in is not affiliated with GSTN. The portal's tool may have been updated since; check the download page for the current version.