Reconcile the purchase register and supporting documents against the period’s GSTR-2B, investigate every mismatch, and claim in GSTR-3B only the credit that is both supported by the records and legally eligible. GSTR-2B is a static, read-only statement of specified supplier-, ISD- and import-related information; a match in it is not, by itself, proof that the credit can be claimed.
What each record tells you
- Purchase records and documents: Your record of purchases, including invoices, debit and credit notes, bills of entry and related evidence.
- GSTR-2B: The GST Portal’s auto-drafted, read-only statement of specified inward-supply information. The GST Portal advises taxpayers to reconcile it with their books and records.
- GSTR-3B: The return in which you report eligible input tax credit (ITC), applicable reversals and tax liabilities.
Use the reconciliation as both a data check and an eligibility review. GSTR-2B cannot be edited by the recipient, and its availability indicators do not capture every possible legal restriction.
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How to reconcile the records
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Fix the tax period and collect the files
Download the GSTR-2B for the period you are preparing, then extract the matching purchase register and supporting documents. Include invoices, debit and credit notes, bills of entry, relevant prior-period open items and your earlier reconciliation log, if you keep one. The GST Portal offers GSTR-2B in Excel and/or JSON. It also provides table-wise downloads for up to 1,000 documents, with an advance-search or full-download route for larger document counts.
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Allow for how GSTR-2B is generated
According to the GST Portal’s “FAQs: Viewing Form GSTR-2B” (accessed 4 October 2026; no publication date stated), GSTR-2B is normally generated on the 14th of the following month for monthly recipients and on the 14th of the month following a quarter for quarterly recipients. Its contents depend on supplier filing cut-offs, not just the invoice date. A document filed after the applicable cut-off may appear in a later open statement. Check the portal advisory for the relevant period and filing category rather than assuming that a document belongs in GSTR-2B solely because of its invoice date.
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Normalize and match documents
Compare records at document level using the supplier GSTIN, document type and number, document date, taxable value, tax heads and amounts, and recipient GSTIN or place-of-supply details where relevant. Keep original and amended documents linked so that an amendment is not mistaken for a new invoice. These are practical matching fields, not a single matching algorithm prescribed by the GST Portal.
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Classify each exception
Do not net unlike differences against one another or treat the period’s total tax as a sufficient match. Record whether each item is in your books only, in GSTR-2B only, present in both but with different details, amended, a credit note, a possible duplicate, reverse charge (RCM), ISD credit or an import/SEZ bill-of-entry item.
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Resolve the exception and record the outcome
Check source documents and filing timing, seek clarification or correction from the supplier where appropriate, and document why an item is accepted, deferred, excluded or reversed. For import data, check the bill-of-entry details and use the GST Portal’s Search BoE facility if relevant. Neither a supplier follow-up nor a portal search cures an underlying eligibility or documentation problem.
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Complete the separate eligibility review
For each proposed credit, assess the statutory conditions and the actual facts, including document and receipt evidence, business use, blocked-credit restrictions, time limits, place-of-supply issues and any required reversals. The GST Portal identifies certain cases in GSTR-2B Table 4 as “not available,” including Section 16(4) time-barred documents and a stated supplier-GSTIN/place-of-supply mismatch scenario. It cautions that other ineligibility situations may not be represented there. A credit shown as available is therefore not a substitute for your own review under the law applicable to the period.
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Bridge the eligible result to GSTR-3B
Use the GST Portal FAQ’s stated mappings when preparing the return: ordinary non-RCM inward ITC to GSTR-3B 4(A)(5), ISD credit to 4(A)(4), and eligible RCM ITC to 4(A)(3); report RCM liability in 3.1(d). The FAQ also describes net treatment of credit notes and amendments in the system calculations. Check the underlying items rather than treating a prefilled amount as an eligibility certification: auto-populated GSTR-3B fields are editable.
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Retain the audit trail
Keep the GSTR-2B file, purchase register, source documents, exception log, explanations and approval trail together for the period. The log should show the issue found, the evidence checked, the decision and the return treatment so that the reported figure can be traced back to individual items.
How to handle common mismatches
| Mismatch | What to verify | Likely next action | GSTR-3B impact | Evidence to retain |
|---|---|---|---|---|
| In books, absent from GSTR-2B | Supplier filing status and applicable cut-off; invoice details and supporting records | Check whether timing could explain the absence; follow up with the supplier where appropriate and track the item for a later period | Do not add or edit the item in GSTR-2B. Determine the reporting treatment from the applicable rules and facts; do not claim merely to force a match | Invoice, receipt or other supporting evidence, supplier correspondence and follow-up status |
| In GSTR-2B, absent from books | Whether the purchase register is incomplete, the document belongs to your business, or the entry is a duplicate or error | Investigate with the source records and supplier; correct your books if warranted | Do not claim until the transaction is identified and eligibility is established | GSTR-2B entry, invoice or other source document, investigation notes and any correction |
| Present in both, but GSTIN, document number/type/date, value or tax differs | Original document, amendments, tax heads and recipient or place-of-supply details where relevant | Identify the correct document version and seek clarification or correction where appropriate | Report only the amount and treatment supported by the applicable facts and law; do not conceal the difference through netting | Original and amended documents, comparison record and correspondence |
| Credit note or amendment changes the entry | Relationship to the original document and its value and tax effect | Match the change to the original item and check the period and system treatment | Apply the applicable net treatment; account for any required reduction or reversal | Original document, credit note or amendment and calculation of its effect |
| Possible duplicate | Supplier, document number, date, tax amounts and any original/amended relationship | Confirm whether two rows represent separate supplies or the same document more than once | Prevent duplicate credit; include only the amount supported by a distinct eligible transaction | Both entries, underlying document and duplicate-resolution note |
| Reverse-charge item | Whether the supply is subject to RCM, tax payment and whether the item is import of services | Reconcile RCM separately from ordinary inward ITC | Report RCM liability in 3.1(d); the FAQ says eligible credit may be taken in 4(A)(3) on payment of tax. RCM credit on import of services is not part of GSTR-2B and continues to be entered in the relevant GSTR-3B fields | Supplier or import-service documents, tax-payment evidence and the eligibility calculation |
| ISD credit | ISD information and supporting distribution records | Match the ISD credit separately from ordinary supplier invoices | Eligible ISD credit maps to 4(A)(4), per the GST Portal FAQ | ISD document and supporting distribution records |
| Import or SEZ bill-of-entry data missing or different | Bill-of-entry details, import records and whether the import type is represented in GSTR-2B | Check the details and use Search BoE on the GST Portal if relevant. Some imports, including courier imports, may not be available in GSTR-2B | Do not assume absence from GSTR-2B alone determines eligibility; assess and document the item under the applicable rules | Bill of entry, import records and details of any portal search or follow-up |
Keep separate streams separate
GSTR-2B includes supplier-filed B2B invoices, debit and credit notes and amendments, ISD information, and specified ICEGATE import data, including goods received from SEZ units or developers. These categories do not all follow the same reconciliation or GSTR-3B treatment. Keep ordinary purchases, ISD, RCM and imports identifiable in the workpapers rather than combining them into one unexplained net figure.
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GSTR-2B’s Table 3 contains eligible-availability summaries, while Table 4 contains specified “not available” information. Use those sections to direct review, not to replace it: the statement is operational guidance and does not certify every item’s statutory eligibility.
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What the final reconciliation should establish
Before filing, the period’s workpapers should let you trace the GSTR-3B ITC and reversal figures to the eligible underlying transactions, explain the timing or document differences that remain open, and show how duplicates and ineligible items were handled. Check the law and portal instructions applicable to the exact tax period and facts; the GST Portal FAQ is not a complete legal opinion.
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