This page is about getting the data into Tally and keeping it current: the two ways in, what the Import Summary tells you, and how to act on IMS and recompute GSTR-2B so that what Tally holds matches what the portal will use for GSTR-3B. Fixing each difference once the data is in is covered in our TallyPrime reconciliation guide. If your file is a JSON, see the JSON import page; if you would rather match outside Tally, see importing and matching data.
Why the import matters before you file GSTR-3B
GSTR-2B decides which credit you can take. ITC can be claimed only if the supplier has furnished the invoice details in GSTR-1 and they have been communicated to you in GSTR-2B (Section 16(2)(aa), CGST Act). Since 1 January 2022 Rule 36(4) has allowed no provisional ITC beyond GSTR-2B; the old buffer, which fell from 20% to 10% to 5%, is gone (notification 40/2021-CT). GSTR-3B Table 4(A)(5), “All other ITC”, is auto-populated on a net basis from the system-generated GSTR-2B (GSTN GSTR-3B manual). GSTR-2B for a month is generated on the 14th of the following month (GSTN), so you have until the 20th, the GSTR-3B due date for monthly filers, to bring it in, reconcile and decide your claim.
Notice and interest risk: if the ITC you claim in GSTR-3B exceeds the ITC available in GSTR-2B by more than a pre-defined limit, you receive an intimation in Form DRC-01C, and filing Part B to explain the difference is mandatory (GSTN DRC-01C advisory). Interest on ITC wrongly availed and utilised is 18% a year (Notification 13/2017-Central Tax). Our DRC-01C reply guide covers what to do.
Check your TallyPrime release first
Tally’s help page Reconcile GSTR-2B Data in TallyPrime (last updated 15 September 2026) is tagged Release 5.0. It gives two steps that differ on TallyPrime 4.1 and earlier: the download path (Alt+Z > Download GST Returns, without the All GST Options level) and the fix for a document number (drilling down and editing the voucher number instead of Alt+W). The page for IMS actions mentions features from Release 7.1, and notes that on Release 6.2 and earlier the remarks behaviour is different. If a menu on your screen does not match the one below, check your release before assuming anything is wrong.
Method 1: import the file you downloaded
- Download the file. Tally’s help says to download the GSTR-2B data file in Excel or JSON format. The portal steps are in our guide to downloading GSTR-2B. Import the file as you downloaded it.
- Open the import screen. In your company, press Alt+O (Import) and choose GST Returns.
- Fill the screen. GST Registration is selected by default; with several registrations, pick the right one. Set Return Type to GSTR-2B. Set File Path to the folder holding the downloaded file, and File to Import to the file itself.
- Accept. Press Ctrl+A. The Import Summary shows the number of transactions processed, imported and failed.
Tally’s help does not list reasons for failed transactions, so if the failed count is not zero, first check that the file is the right registration, the right return type and the right period, then download it again. The data then appears in the GSTR-2B Reconciliation report.
Method 2: download directly from the portal
- Open the download screen. Press Alt+Z (Exchange) > All GST Options > Download GST Returns. On TallyPrime 4.1 or earlier, press Alt+Z (Exchange) > Download GST Returns. All return types are selected by default.
- Choose what to fetch. Press C (Configure), set Return Type to GSTR-2B and set the Return Period.
- Download. Press D (Download). If you are not logged in, enter your GST username and the OTP received on your registered mobile number. Tally says the session is valid for six hours.
- Confirm. After the download Tally confirms it and the data is available in the GSTR-2B Reconciliation report. A re-download replaces the version you already have.
After the import: open the report
Press Alt+G (Go To), then type and select GSTR-2B Reconciliation. Pending activities show in amber and portal values in blue. The Reconciliation Statistics list nine statuses: Reconciled, Unreconciled, Mismatched, Available Only in Books, Available Only on Portal, Mismatch in Return Period, Excluded but available on Portal, Uncertain Transactions (Corrections needed) and Invoices Rejected in IMS. The Return View mirrors every section or table of Form GSTR-2B, so you can compare Tally’s numbers with the portal’s. Before you start reconciling, Tally says you can set company GST Details to automate part of it: auto-reconciliation for differences in taxable amount, round-off values and TDS/TCS amounts. The fix for each status is in our reconciliation guide.
IMS actions and recompute: keeping Tally in step with the portal
The Invoice Management System lets you accept, reject or keep Pending each invoice a supplier has filed in GSTR-1, 1A or IFF (GSTN IMS FAQ). Pending records do not become part of GSTR-2B, and a recipient can change an action from rejected to accepted in IMS and recompute GSTR-2B when filing GSTR-3B. This is why an invoice can be in your books and in the supplier’s GSTR-1, yet missing from the file you import. Our IMS Pending guide has the full rules.
Set the action from inside Tally
Tally’s help for IMS says the invoices must be downloaded first (Alt+Z > All GST Options > Download IMS Inward Invoices). Then:
- Press Alt+G (Go To), type or select Invoice Management System and press Enter. This opens the IMS Inward Supplies report.
- Drill down from the section you need, press Spacebar to select one or more invoices and press F10 (Set Action Status).
- Choose Accept, Reject, Pending or No Action. Per Tally’s help, Accept includes the ITC in GSTR-2B, Reject excludes it and shows it in the ITC Rejected section, and Pending keeps it for later. Tally also lists No Action; for what that and long-pending records mean on the portal, check the current GSTN advisory.
- Press Ctrl+A to save. You can add a remark first by enabling Add IMS Remarks.
While you set an invoice to Pending, Tally lets you enter a GSTR effective date, which is useful when an invoice is accepted after the return for the original period has been filed. You can also change the action on the GST portal and recompute there; if you do, download GSTR-2B again in Tally afterwards.
Recompute GSTR-2B
Tally says you may need to recompute when a change affects ITC availability, for example rejecting or pending invoices in IMS, reversing ITC, modifying purchase invoices or changing the GSTR effective date. An error during GSTR-3B upload also prompts it.
- Press Alt+Z (Exchange) > All GST Options > Recompute GSTR-2B.
- Select the GST Registration and press Enter. Press C (Configure) to change the Return Period if needed; it is prefilled from the upcoming GSTR-3B filing date.
- Press R (Recompute). Tally shows a confirmation, and the Online GST Activity Tracker report shows the status.
- Download GSTR-2B again (Method 2 above) so Tally holds the latest data.
Worked example: four invoices after an import
A business imports its September 2026 GSTR-2B and opens the reconciliation report. The invoices and figures are made up for illustration, and we have not run Tally on them: the status column shows where each should land by the wording of Tally’s help. Amounts are the GST (ITC).
| Invoice no. | Tax in books | Tax in GSTR-2B | Tally status and action |
|---|---|---|---|
| INV-102 | ₹18,000 | ₹18,000 | Reconciled. No action. |
| SR/455 | ₹9,500 | Nil | Available Only in Books. Check IMS, then the supplier. |
| BILL/09 | ₹4,200 | ₹4,200 | Mismatch in Return Period. Alt+L, set the effective date. |
| TR-88 | Nil | ₹12,000 | Available Only on Portal. Alt+R, then record the purchase. |
Tax in the three book vouchers is ₹31,700 (18,000 + 9,500 + 4,200). Tax in the three portal invoices is ₹34,200 (18,000 + 4,200 + 12,000). The difference of ₹2,500 is ₹9,500 that GSTR-2B lacks, less ₹12,000 that is only on the portal. The credit that matters is the ₹9,500 on SR/455: under Rule 36(4) it cannot be taken until the invoice appears in your GSTR-2B. The business finds nothing in IMS, so it writes to the supplier. Whether to hold the payment meanwhile is a business decision, not a GST rule; see our payment hold guide.
For the supplier side in more detail, see suppliers who do not file GSTR-1 and how to handle missing invoices.
Frequently asked questions
How do I import a JSON file into Tally Prime for GST?
Press Alt+O (Import) and choose GST Returns. Set the Return Type to GSTR-2B, set the File Path and File to Import, and press Ctrl+A. Tally then shows an Import Summary with the number of transactions processed, imported and failed.
Can I import GSTR-2B Excel format into Tally Prime?
Yes. Tally's help page says to download the GSTR-2B data file in Excel or JSON format and import it through Alt+O (Import) > GST Returns. The steps are the same for both formats.
What happens to IMS Pending invoices when I import GSTR-2B?
GSTN's FAQ says Pending records do not become part of GSTR-2B, so they are not in the file you import. Tally's help does not say which status your voucher then shows under, so check the IMS Inward Supplies report (Alt+G, Invoice Management System) and set an action status there.
When do I need to recompute GSTR-2B in Tally?
Tally's help says you may need to recompute when changes affect ITC availability, for example rejecting or pending invoices in IMS, reversing ITC, modifying purchase invoices or changing the GSTR effective date. Press Alt+Z, choose All GST Options, then Recompute GSTR-2B, and download GSTR-2B again afterwards.
Get a second read of your month
If your accounts are not in Tally, or you want a rupee total of ITC at risk, add your GSTR-2B and a purchase register export. The tool flags invoices that are likely IMS Pending, an inference from the two files, because it cannot read your IMS dashboard. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Related guides
- GSTR-2B reconciliation in Tally Prime: the step-by-step guide
- GSTR-2B to Tally import and match: matching inside or outside Tally
- Import GSTR-2B JSON file into Tally: using the JSON file
- Tally’s built-in reconciliation or a free browser tool: when to use which
Last checked: 21 October 2026 (GST rules). Tally sources, all read on 1 Oct 2026: TallyHelp, Reconcile GSTR-2B Data in TallyPrime (Release 5.0, last updated 15 September 2026), TallyHelp, View IMS Inward Invoices and Set Action Status (last updated 11 August 2026). GST sources: CGST Act, Section 16, Notification 40/2021-CT, GSTN GSTR-3B manual, GSTN GSTR-2B FAQ, GSTN IMS FAQ, GSTN DRC-01C advisory, GSTN GSTR-1A FAQ, Notification 13/2017-Central Tax. gstr2bmatch.in is not affiliated with Tally Solutions. Tally may have changed its pages since; check TallyHelp for the current steps.