Between the 14th, when GSTR-2B is generated, and the 20th, when GSTR-3B is due for monthly filers, an accountant has to find every purchase invoice that the portal does not show. This page covers the two ways to do that with Tally data, the matching rules behind both, and the exceptions you will meet. The click-by-click guides are separate: importing GSTR-2B into Tally, importing the JSON file and the full reconciliation guide.
Match inside Tally or outside it?
Tally’s help page Reconcile GSTR-2B Data in TallyPrime is tagged Release 5.0 (last updated 15 September 2026) and gives different steps for TallyPrime 4.1 and earlier. Check your release first.
| Route | How | Pick it when |
|---|---|---|
| Inside Tally | Import or download GSTR-2B, then Alt+G > GSTR-2B Reconciliation. Fix vouchers from the report. | Your books are in TallyPrime and you want to correct vouchers where they sit. |
| Outside Tally | Export the Purchase Register to Excel, add the GSTR-2B Excel or JSON, and match in a spreadsheet or a tool. | You are on an older release, serve clients on different software, or want a second read with a rupee total of ITC at risk. |
Our comparison of Tally’s built-in reconciliation and a free browser tool sets the two side by side.
The rule that makes matching mandatory
Under Section 16(2)(aa) of the CGST Act, effective 1 January 2022, the supplier must have furnished the invoice and it must have been communicated to you in GSTR-2B (Section 16, CGST Act).
“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), CGST Act)
Rule 36(4) of the CGST Rules says the same for the claim, and the 5% provisional buffer that existed before 1 January 2022 is gone (notification 40/2021-CT). A purchase that is real, invoiced and received can still carry no credit this month if it is not in GSTR-2B. Receipt of the goods or services is a separate condition (Section 16(2)(b)), so a match in GSTR-2B is necessary but not enough.
Common mistake: claiming ITC from the Tally purchase register without a line-by-line GSTR-2B check.
What a DRC-01C intimation means
If the ITC you claim in GSTR-3B exceeds what GSTR-2B shows by more than a pre-defined limit, GSTN sends an intimation in Form DRC-01C, and filing Part B is then mandatory (GSTN DRC-01C advisory). Rule 88D gives seven days to pay the excess or explain the reasons (Notification 38/2023-CT). Interest on ITC wrongly availed and utilised is 18% a year (Notification 13/2017-Central Tax). For how to respond, see our DRC-01C reply guide.
Route A: match inside Tally
- Bring in the data. Import the Excel or JSON file with Alt+O > GST Returns, or download it with Alt+Z > All GST Options > Download GST Returns (steps here).
- Open the report. Press Alt+G, then type and select GSTR-2B Reconciliation.
- Work the statuses. Tally shows transactions as Reconciled, Mismatched, Available Only in Books, Available Only on Portal and so on, and groups near-matches as Potential Matches where the taxable and tax amounts agree but the Section, party GSTIN or document number differs. Tally’s help does not publish the exact rule it uses to decide a match, so test a few of your own vouchers.
Route B: export and match outside Tally
1. Export the purchase register
Press Alt+G, open Purchase Register (or Gateway of Tally > Display More Reports > Account Books > Purchase Register), open the month, press Alt+E > Current, then C (Configure), choose Excel (Spreadsheet) and press E. Tally’s help illustrates this with the Sales Register and says the Purchase Register works in a similar way. Our Tally export guide covers the columns to check.
2. Download GSTR-2B
Download the Excel or JSON file from the portal. The screens are in our download guide. The Excel file carries the B2B, B2BA, CDNR and CDNRA tables (GSTN GSTR-2B manual): B2B for invoices, B2BA for amendments to them, CDNR for supplier credit and debit notes, CDNRA for amendments to those.
3. Match on a key
A line-by-line comparison needs a key: the supplier’s GSTIN, the invoice number, then the date and tax amounts to confirm. gstr2bmatch.in builds its key from the GSTIN and the invoice number with punctuation, capital letters and leading zeros ignored, then compares the total tax and each tax head, allowing up to ₹1. Two things break a plain Excel lookup:
- Invoice number format. Rule 46(b) allows letters, numbers, hyphen and slash in a number of up to sixteen characters (Rule 46, CGST Rules). A supplier’s INV/2026/0142 and your operator’s INV-2026-0142 are the same invoice, but an exact text match in Excel calls it missing. Inside Tally, a number difference like this shows as a Potential Match (Excluding Doc No.), fixed with Alt+W; see our guide to invoice number mismatches.
- Rounding. Section 170 rounds tax amounts payable to the nearest rupee (Section 170, CGST Act), so differences of under a rupee between a register and the portal are common. Our round-off guide explains how to treat them.
Credit notes and amendments
A purchase return in your books and the supplier’s credit note in CDNR should cancel out. When they do not line up, Tally has a specific fix: where the books show a B2B entry but the portal shows CDNR, the transaction appears under Potential matches (Excluding Section). Drill down, press Alt+F10 (Other Vouchers), choose the right type such as Credit Note, enable Provide GST Details and enter the reason, the supplier’s note number and date. Outside Tally, match the CDNR table separately from B2B.
Did you pay the supplier? Rule 37
GSTR-2B tells you what the supplier reported; it cannot tell you whether you paid. If you have not paid the supplier within 180 days of the invoice date, the ITC has to be paid back with interest, and you can take it again after you pay (Rule 37, CGST Rules). Check your payables list for old invoices alongside the GSTR-2B match. This does not apply to reverse charge supplies.
IMS and the dates
Suppliers file GSTR-1 by the 11th for monthly filers (GSTN GSTR-1 manual), GSTR-2B is generated on the 14th, and GSTR-3B is due on the 20th (GSTN GSTR-3B manual). Our 14th to 20th timeline lays out the week.
IMS lets you accept, reject or keep Pending each invoice. GSTN’s FAQ says Pending records do not become part of GSTR-2B, and that a recipient can change an action to accepted and recompute GSTR-2B when filing GSTR-3B (GSTN IMS FAQ). In Tally you can set the action from Alt+G > Invoice Management System, using F10 (Set Action Status). See our IMS Pending guide.
From matching to GSTR-3B
Once you have decided what is eligible, the figure flows to GSTR-3B Table 4(A)(5), “All other ITC”, which the portal auto-populates on a net basis from GSTR-2B (GSTN GSTR-3B manual). There is also a time limit: ITC cannot be taken after 30 November following the end of the financial year, or the date of furnishing the annual return, whichever is earlier (Section 16(4)); see our time limit guide.
The three usual exceptions
- In books, not in GSTR-2B. The supplier has not filed GSTR-1, or filed it after GSTR-2B was generated; the invoice is Pending in IMS; or the GSTIN or number in your voucher is wrong. A supplier who has not filed has to file GSTR-1; one who has can add or amend through GSTR-1A, after GSTR-1 and before their GSTR-3B (GSTN GSTR-1A FAQ).
- In GSTR-2B, not in books. An expense not yet booked, an invoice awaiting approval, or a supplier who used your GSTIN by mistake. In Tally, Available Only on Portal shows the trade name and place of supply with Alt+R; if the transaction is not yours, you can set it to Excluded.
- Value or tax difference. Compare the two amounts. Rounding is one case; a different amount means the supplier or you made an error and one side has to be corrected.
Worked example: four invoices
A trading firm matches one month. The figures are made up for illustration, and we have not run Tally on them: the Tally column shows where each invoice should land by the wording of Tally’s help.
| Invoice | Tax in books | Tax in GSTR-2B | In Tally | Action |
|---|---|---|---|---|
| INV-0142 | ₹18,000 | Nil | Available Only in Books | Check IMS, then the supplier |
| INV-0143 | ₹9,000 | ₹9,000 | Reconciled | None |
| INV-0144 | ₹45,500.50 | ₹45,501 | Mismatched (rounding) | Alt+S, set Reconciled |
| INV-0145 | Nil | ₹12,000 | Available Only on Portal | Alt+R, then record the purchase |
Tax in the three book invoices is ₹72,500.50 (18,000 + 9,000 + 45,500.50). Tax in the three portal invoices is ₹66,501 (9,000 + 45,501 + 12,000). The difference of ₹5,999.50 is ₹18,000 missing from GSTR-2B, less ₹12,000 that is only on the portal, less ₹0.50 of rounding. Only the ₹18,000 on INV-0142 is credit you cannot take yet. The firm sends this note, after checking IMS:
See how to handle missing invoices in GSTR-2B for more follow-up wording.
Frequently asked questions
Can I claim provisional ITC if an invoice is in Tally but missing from GSTR-2B?
No. Under Rule 36(4), the 5% provisional ITC buffer was removed effective 1 January 2022. You can only claim ITC for invoices that appear in your GSTR-2B.
When is the GSTR-2B generated on the portal?
For monthly filers, the GSTR-2B for a month is generated on the 14th of the following month, based on the GSTR-1 returns filed by your suppliers.
What happens if I claim more ITC in GSTR-3B than what is available in GSTR-2B?
If the ITC claimed in GSTR-3B exceeds the GSTR-2B amount beyond a notified threshold, you will receive an intimation in Form DRC-01C under Rule 88D, requiring you to pay the difference or explain the discrepancy within seven days.
Does a pending invoice in IMS show up in GSTR-2B?
No. Invoices kept Pending in the Invoice Management System (IMS) are not included in that period's GSTR-2B. They remain on the IMS dashboard until accepted or rejected, or until the time limit under Section 16(4) expires.
Do I have to export the Tally register to match GSTR-2B?
No. TallyPrime can import or download GSTR-2B and match it against your vouchers in the GSTR-2B Reconciliation report. Export the purchase register only if you want to match in Excel or in a separate tool.
Match a Tally export outside Tally
Add your exported register and the GSTR-2B, confirm the columns and run it. You get matched invoices, value mismatches, invoices missing from GSTR-2B, invoices missing from your books and a likely IMS Pending list, which is an inference from the files. 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
- Import GSTR-2B into Tally Prime: bringing the data into 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
- What kinds of GSTR-2B reconciliation software exist, and which fits me
- How to use a GSTR-2B reconciliation tool
- Busy ERP to GSTR-2B Reconciliation: step-by-Step Guide
- GSTR-2B matching in SAP S/4HANA: ingestion, BAPI reconciliation, and GR/IR clearing
Last checked: 1 Oct 2026. Tally sources, all read on 1 Oct 2026: TallyHelp, Reconcile GSTR-2B Data in TallyPrime (Release 5.0, last updated 15 September 2026), TallyHelp, Extract Data Through Pivot Table in TallyPrime (last updated 3 February 2026), TallyHelp, Export Data in TallyPrime (Release 7.0). GST sources: CGST Act, Section 16, Notification 40/2021-CT, Rule 37 (Notification 19/2022-CT), CGST Rules, Rule 46, CGST Act, Section 170, GSTN IMS FAQ, GSTN DRC-01C advisory, GSTN GSTR-3B manual, GSTN GSTR-1 manual, GSTN GSTR-1A FAQ, Notifications 13/2017-CT and 38/2023-CT. gstr2bmatch.in is not affiliated with Tally Solutions. Tally may have changed its pages since; check TallyHelp for the current steps.