Reconciliation

GSTR-2B JSON to Excel conversion guide

By gstr2bmatch.in Editorial Team ·

The GST portal provides your monthly GSTR-2B in both JSON and Excel formats. While you can use a converter to change the JSON into an Excel file, the fastest way to reconcile your Input Tax Credit is to use a tool that reads both formats directly in your browser.

Why GSTR-2B matching is mandatory

Under Rule 36(4) of the CGST Rules, you cannot claim provisional Input Tax Credit beyond what appears in your GSTR-2B [^1]. This rule makes a monthly reconciliation between your purchase register and the GSTR-2B mandatory. The portal generates your draft GSTR-2B on the 14th of the following month [^2]. If a supplier invoice is missing from this statement, you are legally restricted from taking the credit for that tax period. You must verify every single line item to ensure your tax claims are compliant.

How the JSON and Excel formats work

When you log into the GST portal and navigate to the returns section, you have two download options for GSTR-2B. You can download a JSON file or an Excel file.

The GSTR-2B Excel downloaded from the GST portal contains B2B, B2BA, CDNR, and CDNRA tables as separate sheets [^3]. This format is easy for humans to read but can be slow for software to process if the file has thousands of rows.

The JSON format contains the exact same data as the Excel version but is structured strictly for machine reading. It is a lighter file and processes much faster, making it the preferred format for tax software. However, you cannot open a JSON file directly in Microsoft Excel without converting it first or importing the raw data using power queries. This format mismatch often frustrates business owners trying to reconcile their books manually.

Step by step guide to convert and reconcile

If you only want to view the JSON data in a spreadsheet, you could use a free online file converter. However, uploading your sensitive financial data and supplier details to random online conversion tools is a massive privacy risk that accountants should avoid.

Instead of converting the file manually and fighting with formatting errors, you can use our free reconciliation tool. Here is how the process works:

  1. Download the GSTR-2B JSON or Excel file from the GST portal.
  2. Export your purchase register from your ERP software (like Zoho Books, Busy, or Tally) as an Excel or CSV file.
  3. Open gstr2bmatch.in and drop both files into the tool.

The matching engine runs entirely in your web browser. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server. The tool parses the JSON or Excel file structure instantly and compares it against your purchase register using the GSTIN and the normalized invoice number.

A practical example

Imagine you have a purchase invoice for ₹1,25,000 recorded in your books. You upload your purchase register and the GSTR-2B JSON file. The tool runs the comparison and highlights this invoice in red because it is missing from the GSTR-2B.

Since Invoice Management System (IMS) went live in October 2024, invoices kept pending in IMS are not included in that period's GSTR-2B [^4]. This missing invoice might be stuck in the IMS Pending bucket. Once you locate the mismatch, you can log into the portal, accept the invoice in IMS, and recompute your GSTR-2B before filing GSTR-3B [^5].

Common mistakes to avoid

Many accountants waste hours trying to write custom Excel macros to parse the JSON file. These macros often break when the GST Network updates the file structure. Another mistake is relying on paid cloud software that requires you to upload your books, which slows down your workflow between the 14th and the 20th of the month.

Note: Always check if a missing invoice is actually a credit note. Credit notes are handled in the CDNR section of the JSON file and will reduce your eligible ITC.

Match your files in seconds

Our tool skips the conversion step entirely. It reads the JSON file, reads your Excel purchase register, and gives you a summary of matched, mismatched, and missing invoices instantly.

Stop wrestling with JSON files

Drop your GSTR-2B JSON and purchase register into our tool to see your exact mismatch summary. No sign up required.

Start free reconciliation

Last checked: 10 October 2026

Sources used: Notification 40/2021-CT (CGST Rules r.36(4)); GSTN GSTR-2B FAQ (GSTR-2B generated on 14th); GSTN GSTR-2B FAQ (Excel contains B2B/B2BA/CDNR/CDNRA sheets); GSTN IMS FAQ (IMS live Oct 2024, pending excluded from GSTR-2B, recompute before 3B).