This page is for the person holding a .json file: a client sent it, your portal login produced it, or you chose it to feed another tool. It covers which format to pick, the checks to make before importing, how to read the result, and what to do when the invoice you expect is not in the file. The full menu walk-through, including the direct download from the portal, is in our import guide, and the fix for each status is in the TallyPrime reconciliation guide.
JSON or Excel: which file should you import?
Tally accepts both. Its help page says to download the GSTR-2B data file in the required Excel or JSON format and import it with the same menu. The portal can generate either one from the GSTR-2B tile; the steps are in our download guide. The Excel file carries the B2B, B2BA, CDNR and CDNRA tables on separate sheets (GSTN GSTR-2B manual), which makes it easier to read by eye. Pick JSON when:
- the file was sent to you as JSON and you have no portal login for that GSTIN;
- you want to convert it to a spreadsheet yourself (see converting GSTR-2B JSON to Excel);
- you plan to use the same file in another tool. gstr2bmatch.in reads GSTR-2B as Excel or JSON, so there is no need to convert it first.
Before you import
- Wait for the 14th. GSTR-2B for a month is generated on the 14th of the following month (GSTN). A search before that date has nothing to download.
- Check the file is the right one. Open it and confirm the GSTIN and the month. If you have several registrations, the one you select in Tally must match the file.
- Make sure your books are up to date for the month, with the supplier’s GSTIN, invoice number and tax on each purchase voucher. GSTR-3B is due on the 20th for monthly filers (GSTN GSTR-3B manual), so the window to chase suppliers is short.
- Use a fresh file if you recomputed. Tally says to download GSTR-2B again after recomputing to see the latest data. A JSON saved before an IMS change or a recompute may be out of date.
Steps: import the JSON into TallyPrime
- Save the file in a folder you can find, for example D:\GST\Oct2026\.
- Open the import menu. In your company, press Alt+O (Import) and choose GST Returns.
- Fill the Import GST Returns screen. GST Registration is selected by default; pick the right one if you have several. Set Return Type to GSTR-2B. Set File Path to the folder, and File to Import to your JSON file.
- Accept. Press Ctrl+A. The Import Summary lists the number of transactions processed, imported and failed.
- Open the report. Press Alt+G (Go To), then type and select GSTR-2B Reconciliation.
On TallyPrime 4.1 and earlier, Tally’s help gives other steps for the direct download and for fixing a document number; the import menu itself is the one above. If transactions show as failed, Tally’s page does not list causes, so re-check the registration, the return type and the file, and download a fresh copy.
Reading the result
Tally shows pending activities in amber and values from the portal in blue. Most of your work is in three places, all described on Tally’s help page:
- Potential Matches. Taxable amount and tax amount agree, but the Section, the party GSTIN or the document number differs. For a number such as MC/233 in your books against MC/2333 on the portal, select the transaction and press Alt+W (Copy Doc No. & Date). For a GSTIN typing slip, press Ctrl+Enter on the party name and correct it in Party Details.
- Mismatched, rounding only. Press Alt+S (Set GST Status) and set Reconciled. Section 170 of the CGST Act rounds tax amounts payable to the nearest rupee (Section 170), which is why a rupee here and there is common. A larger difference is a real difference; do not force it. In company GST Details, Tally can auto-reconcile differences in taxable amount, round-off values and TDS/TCS amounts.
- Available Only in Books. Tally has no fix for these, because the cause is usually outside your books. The next section covers them.
One limit is worth knowing: Tally’s page on IMS potential matches says you cannot link several book invoices to one portal invoice, or the reverse. An invoice split across two vouchers has to be fixed in the vouchers. Our guide to invoice number mismatches has more on number patterns.
When the invoice you expect is not in the file
If a purchase is in your books but not in the imported GSTR-2B, check in this order.
- IMS. Invoice Management System is a facility where invoices filed by the supplier in GSTR-1, 1A or IFF can be accepted, rejected or kept Pending by the recipient. GSTN’s FAQ says Pending records do not become part of GSTR-2B and GSTR-3B (GSTN IMS FAQ). In Tally, press Alt+G, open Invoice Management System, select the invoice and press F10 (Set Action Status). Then recompute: Alt+Z > All GST Options > Recompute GSTR-2B, press R, and download GSTR-2B again. You can do the same on the portal. See our IMS Pending guide. For how long records can stay Pending, check the current GSTN advisory.
- The supplier. A supplier who has not filed has to file GSTR-1; one who has filed can add or amend the record through GSTR-1A, after GSTR-1 and before GSTR-3B (GSTN GSTR-1A FAQ). See suppliers who do not file.
- Your voucher. A wrong GSTIN or invoice number keeps it from matching.
Why the file matters: the rule and the risk
ITC can be taken only if the supplier has furnished the invoice in GSTR-1 and it has been communicated to you in GSTR-2B (Section 16(2)(aa), CGST Act), and Rule 36(4) allows no provisional credit beyond GSTR-2B (notification 40/2021-CT). Table 4(A)(5) of GSTR-3B, “All other ITC”, is auto-populated on a net basis from GSTR-2B. If you claim more than GSTR-2B shows by more than a pre-defined limit, you receive a DRC-01C intimation, and filing Part B is mandatory (GSTN advisory). Interest on ITC wrongly availed and utilised is 18% a year (Notification 13/2017-CT). See our DRC-01C reply guide.
Value mismatch risk: never force a match when the tax values differ by more than rounding. Claiming the amount in your books instead of the amount in GSTR-2B can lead to a notice.
Two more checks sit outside the file. If you have not paid the supplier within 180 days of the invoice date, the ITC has to be paid back with interest and can be taken again once you pay (Rule 37). And 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.
Worked example: four invoices after a JSON import
A small business imports its GSTR-2B JSON. The 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 | Tax in books | Tax in GSTR-2B | Tally status and action |
|---|---|---|---|
| INV-0142 | ₹18,000 | Nil | Available Only in Books. Check IMS or the supplier. |
| INV-0143 | ₹9,000 | ₹9,000 | Reconciled. |
| INV-0144 | ₹15,500 | ₹15,500 | Potential match, Excluding Doc No. Alt+W copies the portal’s number. |
| INV-0145 | ₹2,000 | ₹2,000 | Reconciled, but unpaid beyond 180 days: reverse ₹2,000 under Rule 37. |
Tax in the books is ₹44,500 (18,000 + 9,000 + 15,500 + 2,000). Tax in GSTR-2B is ₹26,500 (9,000 + 15,500 + 2,000). The gap of ₹18,000 is INV-0142, the credit you cannot take until the invoice appears in GSTR-2B. Fixing INV-0144 changes no rupee figure. The reversal on INV-0145 is a payment point, not a GSTR-2B point, and the table shows it so you do not miss it. For missing invoices, send the supplier a note like this:
Frequently asked questions
Can I import the GSTR-2B Excel file into TallyPrime instead of JSON?
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. Pick whichever file you have; the import steps are the same.
Why does Tally show invoices as missing even though the supplier filed GSTR-1?
Three common reasons: the supplier filed after GSTR-2B was generated for that month, you kept the invoice Pending in the Invoice Management System (IMS), or the GSTIN or invoice number in your voucher differs from what the supplier reported. GSTN's FAQ says Pending records do not become part of GSTR-2B.
What is the time limit to fix mismatches and claim ITC?
Under Section 16(4), ITC cannot be taken after the 30th of November following the end of the financial year to which the invoice pertains, or the date of furnishing the relevant annual return, whichever is earlier.
Add a second read to your Tally month
Tally’s reconciliation names the status of each invoice. Our tool adds a rupee total of ITC at risk and flags invoices that are likely IMS Pending, an inference from the files, since it cannot read your IMS dashboard. It reads the GSTR-2B JSON or Excel directly. 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: both ways in, plus IMS and recompute
- GSTR-2B to Tally import and match: matching inside or outside Tally
- Tally’s built-in reconciliation or a free browser tool: when to use which
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, View and Reconcile IMS Inward Potential Matches (last updated 15 July 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, Rule 37 (Notification 19/2022-CT), CGST Act, Section 170, GSTN IMS FAQ, GSTN DRC-01C advisory, GSTN GSTR-3B manual, GSTN GSTR-2B FAQ, GSTN GSTR-2B tables, 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.