Reconciliation & matching

How to reconcile GSTR-2B in 60 seconds before GSTR-3B filing

By gstr2bmatch.in Editorial Team · · 3 min read

You can now match your GSTR-2B with your purchase register in under a minute. Our free tool reads both files in your browser and instantly shows exactly what is missing.

The window between the 14th and the 20th of the month is tight. You have to download GSTR-2B from the portal, export your purchase register from Tally or Zoho, and find every mismatch before filing GSTR-3B. If you miss an invoice, you lose ITC. If you claim ITC that is not in GSTR-2B, you get an intimation in Form DRC-01C.

The rules: 180 days, November deadline and no ITC without GSTR-2B

Since 1 January 2022, input tax credit is allowed only if the supplier has furnished the invoice in their GSTR-1 and it is communicated to you in GSTR-2B (Section 16(2)(aa) of the CGST Act). Rule 36(4) removed the old 5% provisional buffer. You cannot claim credit beyond what appears in GSTR-2B.

Time is limited. Under Section 16(4), the time limit to claim ITC is the 30th of November following the end of the financial year, or the date of filing the annual return, whichever is earlier. Also, remember Rule 37: ITC must be reversed if the supplier is not paid within 180 days of the invoice date, though it can be re-claimed on payment.

Notice risk: Rule 88D says that if the ITC claimed in your GSTR-3B exceeds what is available in GSTR-2B beyond the notified limit, you will receive an intimation in Form DRC-01C. You must pay the excess or explain within seven days.

Step 1: Download GSTR-2B

Log in to the GST portal. Go to Services, then Returns, then Returns Dashboard. Select the financial year and period. Click the download button under GSTR-2B. Save the Excel file to your computer. The file will contain the B2B, B2BA, CDNR, and CDNRA tables.

Step 2: Export your purchase register

Open your accounting software. Export your purchase register for the same month. Make sure the export includes the supplier GSTIN, invoice number, invoice date, taxable value, and tax amounts. Save this as an Excel file.

Step 3: Match the files in your browser

This is where the manual work ends. Instead of writing VLOOKUP formulas, use our tool.

Upload GSTR-2B → Upload purchase register → View mismatches

Open the tool. Drag and drop your GSTR-2B file. Then drag and drop your purchase register file. The tool matches every invoice in seconds and sorts the results for you.

What the tool checks automatically

  • Missing in 2B: Invoices you booked but the supplier did not file. You must follow up with these suppliers.
  • Not in books: Invoices in GSTR-2B that you have not entered in your software yet.
  • Value mismatch: The tax amount you booked does not match what the supplier filed.
  • Wrong GSTIN: The supplier billed a different GSTIN or branch.

Here is how a matching result looks:

InvoiceIn booksIn GSTR-2BResult
INV-0142₹18,000Not foundMissing in 2B
INV-0143₹9,000₹9,000Matched
INV-0144₹4,500₹5,400Value mismatch

The privacy promise

We make one promise: your GSTR-2B and purchase register files are read in your browser and never uploaded to any server. You can check your network tab to verify.

Reconcile your own files now

Stop wasting hours on VLOOKUP. Match your October 2026 GSTR-2B in 60 seconds. The tool is free and works completely in your browser.

Start reconciliation

Last checked: 10 October 2026. Sources: CGST Act s.16, GSTN advisory on DRC-01C.