When comparing your purchase register against the auto-drafted statement in Form GSTR-2B, automated matching engines group comparison records into distinct categories. Taxpayers must satisfy statutory conditions before availing credit in Form GSTR-3B. Under Section 16(2)(aa) of the CGST Act, no registered person can claim input tax credit unless the details of the invoice or debit note have been furnished by the supplier in Form GSTR-1 and communicated to the recipient in Form GSTR-2B generated under Rule 60(7) of the CGST Rules. Misinterpreting reconciliation buckets can lead either to unclaimed eligible tax credits or to excess claims that trigger automated system intimations.
What exact, probable, and partial match labels mean
Reconciliation software evaluates several mandatory data points: supplier GSTIN, document type, invoice number, document date, taxable value, and tax amounts across CGST, SGST, IGST, and cess. Depending on how closely the records align, matching reports assign one of three primary status labels:
- Exact match: Every field matches between your purchase register and Form GSTR-2B. The supplier GSTIN, full invoice number, invoice date, taxable value, and tax head amounts correspond without deviation.
- Probable match: The supplier GSTIN and total tax figures match completely, but the invoice number string differs due to formatting anomalies. Common examples include omitted prefixes like entering "042" instead of "INV/2026/042", stripped special characters, or alternate date placements.
- Partial match: The supplier GSTIN and invoice number match, but the financial figures disagree. The taxable value, tax rate, or specific tax heads in your books do not match what the supplier uploaded to the portal.
For a detailed overview of the monthly matching process, review our GSTR-2B reconciliation and ITC matching guide.
Common mistake: Treating probable matches as confirmed matches without manual verification. If a supplier issues multiple invoices of the same amount in a single month, a probable match rule might mistakenly link two distinct invoices. Always confirm the actual invoice copy before claiming credit.
When to trust each reconciliation label
Each reconciliation status requires a specific operational action before filing Form GSTR-3B:
1. Exact matches: Claim immediately
Exact matches fulfill statutory verification requirements. Because the supplier has uploaded the document accurately and the values match your purchase vouchers, you can include these credits in Table 4(A)(5) of Form GSTR-3B without adjustment.
2. Probable matches: Verify document copy
Do not auto-accept probable matches. Pull the physical or digital tax invoice issued by the supplier. Check whether the invoice number printed on the document corresponds to the supplier GSTR-1 filing or your internal book entry. If the supplier omitted slashes or added hyphens, update your accounting entry to align with the portal record, or mark the match as approved. If the transaction represents a completely separate invoice that happens to have an identical amount, keep the entry unreconciled.
3. Partial matches: Restrict claim to GSTR-2B value
When financial values differ, availing the higher amount recorded in your books causes your Form GSTR-3B claim to exceed the credit available in Form GSTR-2B. Under Rule 88D of the CGST Rules, if the credit claimed in Form GSTR-3B exceeds the credit available in Form GSTR-2B by a notified margin, the portal issues an automated intimation in Form GST DRC-01C Part A. Taxpayers must either pay the excess credit with interest or explain the reasons within seven days.
To avoid compliance disputes, follow this protocol for partial matches:
- If books show higher tax than GSTR-2B: Claim only the lower tax figure present in GSTR-2B. Contact the supplier to issue a debit note or amend the invoice in their next Form GSTR-1.
- If GSTR-2B shows higher tax than books: Verify whether the supplier billed excess tax or if your accounts team missed recording an item. Claim only the eligible tax credit verified by your records.
Worked example: Applying match rules across four invoices
Consider a manufacturing firm, Modern Auto Parts (GSTIN: 27AABCU9876E1Z2), reconciling its October 2026 purchase register against Form GSTR-2B. The total tax credit recorded in books equals ₹48,600 across four purchase vouchers.
| Invoice | Supplier GSTIN | Tax in books | Tax in GSTR-2B | Match status | Action for GSTR-3B |
|---|---|---|---|---|---|
| INV-101 | 27AAACR1111A1Z1 | ₹9,000 | ₹9,000 | Exact match | Claim full ₹9,000 in Table 4(A)(5) |
| INV/2026/084 | 27BBBCS2222B1Z2 | ₹18,000 | ₹18,000 (as "084") | Probable match | Verify physical bill; claim ₹18,000 after checking |
| INV-205 | 27CCCDT3333C1Z3 | ₹14,400 | ₹12,600 | Partial match | Claim restricted ₹12,600; withhold ₹1,800 difference |
| INV-310 | 27DDDEU4444D1Z4 | ₹7,200 | Nil | Missing in 2B | Claim ₹0; defer until supplier files Form GSTR-1 |
Calculation of eligible input tax credit for the monthly return:
- Total input tax credit in purchase register: ₹9,000 + ₹18,000 + ₹14,400 + ₹7,200 = ₹48,600.
- Eligible input tax credit claimed in Form GSTR-3B: ₹9,000 (Exact) + ₹18,000 (Probable verified) + ₹12,600 (Partial restricted) = ₹39,600.
- Input tax credit withheld or deferred: ₹1,800 (unmatched portion of partial match) + ₹7,200 (missing in 2B) = ₹9,000.
- Verification sum: ₹39,600 + ₹9,000 = ₹48,600.
By restricting the claim to ₹39,600, the firm matches the credit communicated in Form GSTR-2B, eliminating notice risk under Rule 88D while maintaining clear audit documentation.
Standard workflow for monthly matching
Frequently asked questions
What is a probable match in GST reconciliation?
A probable match occurs when an invoice in your purchase register and a record in GSTR-2B share the same supplier GSTIN and identical tax amounts, but contain minor differences in invoice numbering or formatting such as missing slashes or leading zeros.
Can you claim ITC directly on a probable match?
No, you should not claim input tax credit directly without verification. Check the supplier tax invoice copy to confirm that the document number in GSTR-2B represents the identical transaction before including it in your GSTR-3B return.
What is the difference between a probable match and a partial match?
A probable match has matching financial values with slight textual variations in invoice numbers. A partial match has matching document numbers or identifiers but differing taxable values or tax amounts due to rate differences, discounts, or clerical errors.
How should you treat a partial match where books show higher tax than GSTR-2B?
Claim only the tax amount reflected in GSTR-2B for the current tax period to avoid receiving Form GST DRC-01C mismatch intimations under Rule 88D. Request the supplier to amend the invoice details in their next GSTR-1 filing.
Check your own GSTR-2B
Compare your purchase register against Form GSTR-2B to identify exact, probable, and partial matches in seconds. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Last checked: 27 October 2026. Sources: Section 16, CGST Act, Form GST DRC-01C Intimation Guide.