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GSTR-2B vs purchase register reconciliation

Match your purchase register against the GSTR-2B JSON from the GST portal. See which invoices match, which differ, which your suppliers have not filed, and download the result as Excel.

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1Your purchase register

Drop Excel or CSV

Columns: supplier GSTIN, invoice no, date, taxable value, IGST, CGST, SGST, cess.

2GSTR-2B from the portal

Drop the 2B JSON (or Excel)

On gst.gov.in: Returns › GSTR-2B › Download JSON. Only the B2B section is read.

3Result

StatusSupplier GSTINInvoiceTax in booksTax in 2BDifference
Add both files to compare.

Only in books: the supplier has not filed or used a different GSTIN or invoice number. Credit for these is not available until it shows in your 2B (section 16(2)(aa)). Only in 2B: check whether you missed recording a purchase.

This tool is for understanding and preparation only. Results are estimates based on the assumptions shown. File on the official channels.

How matching works

  • Invoices are matched on supplier GSTIN plus invoice number. Invoice numbers are cleaned up before matching: case, spaces, slashes, dashes and leading zeros are ignored, so INV/001 matches inv-1.
  • A pair is matched when total tax and taxable value agree within the tolerance you set (₹1 by default).
  • Only in books usually means the supplier has not filed GSTR-1 yet, or entered a different GSTIN or invoice number. Ask them to fix it; under section 16(2)(aa) you can only claim credit that shows in your 2B.
  • Only in 2B usually means a purchase you did not record.

Only the B2B section of the 2B JSON is read. Credit notes, imports and ISD are not matched yet. Files stay in your browser.

Sources

  1. CGST Act, section 16(2)(aa) (credit only when shown in GSTR-2B)
  2. CGST Rules, rule 60 (form GSTR-2B)
  3. GST portal: GSTR-2B user manual

Last verified: 5 Nov 2026