Reconcile every purchase-register document to the relevant GSTR-2B before preparing GSTR-3B, then investigate each exception as either a period-timing issue, supplier-data error, amendment, import-record issue, or eligibility question. GSTR-2B is a static, read-only statement: you cannot insert or edit an invoice in it. Corrections normally require the supplier or other filing party to amend its data, followed by a check of the applicable later statement.
A match is only evidence that a document is visible in the statement. It is not, by itself, proof that the input tax credit is legally claimable. Your workpaper should therefore show both the document-level reconciliation and the separate eligibility, reversal, and reverse-charge review.
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What GSTR-2B contains—and what it does not decide
GSTR-2B is an auto-drafted, static statement of input-tax-credit information available to a recipient for a tax period. It draws data from supplier returns, input service distributor filings and import data. The recipient can download and review it, but cannot change the statement to add an omitted invoice or correct a supplier’s wrong GSTIN, invoice number or tax amount.
GSTN’s official FAQ advises taxpayers to reconcile the data generated in Form GSTR-2B with their own records and books of account. The statement also identifies credit that is shown as available or not available under the portal’s specified scenarios. The portal cautions that other restrictions under the GST law and rules can still make credit unavailable. Consequently, a document can be present and apparently available in GSTR-2B yet require a separate legal-eligibility review.
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Three different questions in one reconciliation
- Is the document visible? Does the supplier, ISD or import record appear in the relevant GSTR-2B?
- Is the data accurate? Do the GSTIN, document number, date, taxable value, tax amounts, place of supply and amendment history agree with the original document and books?
- Is the credit claimable? Do the facts satisfy the applicable provisions of the CGST Act and Rules, and are any reversals or reverse-charge entries required?
Keep these questions separate. Treating portal visibility as entitlement is a common cause of incorrect claims.
Set up an auditable reconciliation file
Use one workpaper for each return period and retain the source files used to reach the GSTR-3B figures. The file should let another reviewer trace an amount from the purchase register to GSTR-2B, the original invoice, any supplier communication, the IMS action and the final return treatment.
Minimum records to preserve
- The downloaded GSTR-2B Excel or JSON file, with the tax period and download date recorded.
- The purchase register extract used for the same period, including invoices, debit notes, credit notes and imports.
- Copies or scans of the underlying invoices, notes, Bills of Entry and amendment documents.
- A reconciliation sheet showing the matching key, status, difference and responsible person.
- Supplier emails, tickets or other evidence requesting a correction, together with the response and the period in which the correction appeared.
- IMS action reports or screenshots where accept, reject or pending decisions affected the statement.
- The final calculation of eligible ITC, reversals and reverse-charge tax used in GSTR-3B.
Restrict editing of the downloaded portal file. If you transform it for matching, retain the untouched download as the source and document the transformation steps.
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Step-by-step GSTR-2B reconciliation
1. Download the correct statement
- Sign in to the GST Portal.
- Open Services > Returns > Returns Dashboard > File Returns > GSTR 2B.
- Select the taxpayer’s filing frequency and the return period.
- Download the statement in Excel or JSON format.
- Record the period, download date, file name and person who performed the download in the workpaper.
Monthly recipients receive a statement for each month. Quarterly recipients receive one for each quarter. Do not assume that the invoice date alone determines the statement in which a document will appear.
2. Normalize the purchase register
Before matching, standardize GSTINs, document-number punctuation, date formats and tax fields in the register. Keep the original values in separate columns so that normalization does not destroy evidence. Split invoices, debit notes, credit notes and import records into identifiable rows, and mark cancelled or duplicate entries according to your accounting policy.
3. Match at document level
Use a matching key built from the supplier GSTIN and invoice or note number, then compare the remaining fields. At minimum, review:
- Supplier GSTIN and recipient GSTIN where shown.
- Invoice, debit-note or credit-note number and document type.
- Document date and the period in which the supplier filed it.
- Taxable value and each applicable tax component.
- Place of supply.
- Amendment indicators and links between original and amended documents, where available.
- Import reference, including the Bill of Entry details and the GSTIN used.
Do not describe this field list as a special GSTN-mandated matching format. It is a practical document-level control based on the information supplied in GSTR-2B and the books.
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4. Assign one exception status
Every row should end with a status and an owner. Use categories that distinguish an accounting problem from a portal-period problem:
- Matched: The document and amounts agree, and the eligibility review is complete.
- Absent from current GSTR-2B: No matching record is visible in the downloaded statement.
- Present in another period: The supplier filing or cut-off places the document in a later open statement.
- Data discrepancy: GSTIN, number, date, taxable value, tax, place of supply or another field differs.
- Amendment or note difference: The original, amended document or credit note changes the amount or identity.
- Import exception: The Bill of Entry, import statement or GSTIN amendment needs a separate check.
- Eligibility or reversal review: The document matches but a legal restriction, prior claim or reversal issue remains.
- Duplicate or unsupported book entry: The purchase register contains a duplicate, cancelled document or item that cannot support a claim.
Do not close an exception merely because the total difference is small. A one-rupee tax difference can identify a wrong document, while a large difference can be a simple period timing issue.
5. Investigate timing before calling an invoice missing
GSTR-2B uses filing cut-off windows. Supplier or ISD documents filed within the applicable window are reflected in the next open statement. A supplier can therefore file an invoice after the cut-off for one period and have it appear in the following period. Monthly and quarterly paths have different cut-offs, and portal instructions can change.
- Note the invoice date and the supplier’s filing date, if available.
- Check the immediately following open GSTR-2B and any later statement permitted by the filing cycle.
- Check whether the record is visible in IMS even though it is not in the statement you downloaded.
- Record the expected period and the date on which you will recheck it.
- Do not claim the amount twice when it moves from a pending book item into a later statement.
The filing period is therefore a separate matching dimension from the invoice date. Use the current period instructions displayed on the GST Portal for the taxpayer’s monthly or quarterly frequency.
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6. Ask the supplier to correct wrong or absent data
If the original invoice supports the purchase but GSTR-2B is absent or contains wrong data, send the supplier a precise exception notice. Include the supplier GSTIN, document number and date, taxable value, tax components, place of supply, the value in your books, the value shown in the portal (if any) and a copy of the relevant document.
The recipient cannot edit the supplier’s outward-supply data or insert the invoice into GSTR-2B. The supplier or filing party must review its return and make the appropriate filing or amendment. Keep the request and response in the workpaper, then monitor the next applicable GSTR-2B instead of manually forcing a match.
7. Review the record in IMS
IMS makes supplier-reported records available for recipient action where the facility applies. The revised advisory describes three principal actions:
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- Accept: The record enters the available section for the recipient.
- Reject: The record is excluded from ITC auto-population.
- Pending: The record is not included for the current period and remains available for later action where pending is allowed.
No action is treated as deemed acceptance under the described process. Choose an action only after checking the underlying document, because an incorrect rejection can keep a valid record out of the current calculation and an incorrect acceptance can create an unsupported claim.
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8. Complete the legal-eligibility and return review
For matched and corrected documents, compare the proposed claim with the available and not-available summaries in GSTR-2B. Then perform the separate review required by the CGST Act and Rules. The reviewer should confirm that no invoice, debit note or import credit is claimed twice, that required reversals are recorded and that reverse-charge tax is paid and treated in the appropriate return fields.
Where the facts involve blocked or restricted credit, unusual place-of-supply consequences, a related-party adjustment, a credit note or an amendment, document the legal conclusion and obtain qualified GST advice when the answer is fact-specific. GSTR-2B does not replace that self-assessment.
Decision path for common mismatches
| What you see | Checks to perform | Next action |
|---|---|---|
| Invoice absent from current GSTR-2B | Verify the selected period, supplier filing status or cut-off, and IMS visibility. Check the next open statement. | Ask the supplier to file or correct the record; recheck the applicable later statement. Do not add it yourself. |
| Invoice appears in a different period | Compare supplier filing date and the cut-off for monthly or quarterly reporting. | Reconcile by filing period, document the timing difference and prevent a duplicate claim. |
| GSTIN, number, value, tax or place of supply differs | Compare the original invoice, books and portal fields. Confirm whether an amendment was filed. | Preserve the evidence, request supplier correction and assess the independent eligibility consequence. |
| Credit note or amendment changed after draft generation | Review the original and amended documents, IMS status and the time of the action. | Recompute GSTR-2B after the post-generation action. For covered October 2025 onward cases, determine whether full or partial reversal is needed. |
| Import Bill of Entry or GSTIN change | Check IMPG or IMPGSEZ data, the amendment record and the GSTIN used on the import document. | Use the applicable Bill of Entry IMS reversal and credit flow for the previous and amended GSTINs. |
| Record matches but entitlement is uncertain | Review the relevant CGST Act and Rules, internal policy and supporting facts. | Do not equate matching with entitlement; obtain qualified advice for an unresolved issue. |
Monthly, quarterly and IMS timing controls
The GST Portal FAQ states that monthly and quarterly recipients follow different statement cadences and cut-off windows. The exact operational dates are portal mechanics and may change, so confirm the instructions shown for the relevant tax period before finalizing the return.
| Control point | Monthly recipient | Quarterly recipient |
|---|---|---|
| Statement cadence | One GSTR-2B for each month. | One GSTR-2B for each quarter. |
| Supplier or ISD cut-off | Use the current monthly cut-off displayed by the portal. | Use the current quarterly cut-off displayed by the portal. |
| IMS pending window for specified October 2025 changes | Specified records may remain pending for one tax period. | Specified records may remain pending for one quarter. |
| After the allowed pending period | Pending action is disabled; no action then results in deemed acceptance under the FAQ. | The same rule applies after the permitted quarterly window. |
| Draft-statement timing described in the revised advisory | Draft GSTR-2B is available on the 14th of the subsequent month under the described monthly process. | Follow the distinct quarterly cadence shown for the taxpayer. |
If an action is taken after draft generation, recompute the statement. The advisory also says that the next period’s GSTR-2B depends on filing the previous period’s GSTR-3B. Check the current portal behavior for the taxpayer’s frequency rather than applying a monthly assumption to a QRMP account.
Special handling from the October 2025 tax period
Specified pending records
The October 2025 IMS FAQ allows certain specified records to remain pending for one month for a monthly recipient or one quarter for a quarterly recipient. The permission is record-specific and period-specific. Once the allowed period expires, pending action is disabled and no action becomes deemed acceptance under the described process. Maintain a follow-up date so that a pending item is not silently carried beyond the permitted window.
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Credit notes and similar records
For covered credit-note and similar records, the recipient can indicate whether an ITC reduction is required and enter an amount for a partial reversal. Use this option only for the record types and tax periods covered by the current FAQ. Tie the amount to the original credit claimed, show the calculation in the workpaper and verify that the resulting GSTR-3B treatment agrees with the IMS decision.
Bill of Entry GSTIN amendments
When an import document’s GSTIN changes, the Bill of Entry advisory describes reversal against the previous GSTIN and corresponding credit for the amended GSTIN. Check the IMPG or IMPGSEZ record, the amendment trail and the exact GSTINs before using that flow. Do not apply it to an ordinary domestic-invoice mismatch.
Choosing a reconciliation method
The portal download is sufficient for a small volume when the reviewer can preserve a clear spreadsheet trail. Recurring or high-volume reconciliations may be organized in accounting or reconciliation software, but software does not change the legal test or the portal’s read-only nature.
| Method | Strengths | Controls to verify |
|---|---|---|
| Portal download plus spreadsheet | Direct source file, transparent formulas and low setup cost. | Protect the original Excel or JSON, document normalization, control duplicate rows and retain versioned workpapers. |
| Accounting or reconciliation software | Useful for recurring document-level matching, exception queues and amendment or credit-note tracking when those functions are supported. | Confirm support for monthly and QRMP periods, import records, IMS statuses, partial reversals, exportable audit history and retention of the original portal file. |
| Hybrid review | Automated first-pass matching with a human review of exceptions and eligibility. | Define tolerance rules, prevent automatic claim of unmatched items, and require documented escalation to the supplier or a qualified GST professional. |
No tool can authorize credit merely because a row matches. The reviewer remains responsible for the source document, duplicate prevention, reversals, reverse-charge accounting and legal eligibility.
Common failure modes and fixes
Using invoice date as the only period rule
Symptom: An invoice dated in one month is treated as permanently missing because it is absent from that month’s GSTR-2B.
Fix: Check supplier filing dates, applicable cut-offs, IMS and the next open statement. Record the expected appearance period.
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Symptom: A team adds an absent invoice to the spreadsheet and treats the edited file as portal evidence.
Fix: Keep the portal file unchanged, label the invoice as absent or pending, and pursue supplier correction. Use a separate reconciliation column for the proposed claim status.
Claiming both the original and amended document
Symptom: The original invoice remains in the register after an amendment or credit note, so both rows flow into the claim.
Fix: Link original and amended records, determine which document controls the tax amount, review IMS action and document the reversal or adjustment.
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Symptom: The recipient accepts or rejects a record after draft GSTR-2B generation but uses the old auto-populated values.
Fix: Recompute GSTR-2B as directed, save the recomputation result and refresh the GSTR-3B working.
Treating a visible row as automatic entitlement
Symptom: The team claims every row in the available section without checking legal restrictions or prior claims.
Fix: Add a distinct eligibility sign-off column and record any required reversal, blocked-credit conclusion or professional advice.
Letting pending records age without a calendar
Symptom: A specified October 2025 pending record remains unresolved after the permitted month or quarter.
Fix: Set a due date when the record is first marked pending, review the next statement and act before pending is disabled.
Final pre-GSTR-3B checklist
- Confirm that the GSTR-2B period and filing frequency are correct.
- Archive the untouched Excel or JSON download and record the download date.
- Match supplier GSTIN, document number, date, taxable value, tax, place of supply and amendment history.
- Investigate absent records for cut-off timing, IMS visibility and later-period appearance.
- Send documented correction requests for supplier errors and retain the evidence.
- Review accept, reject and pending actions, including any recomputation required after draft generation.
- Check credit notes, amendments, imports and GSTIN changes using the applicable special workflow.
- Remove duplicates and confirm that original and amended records are not both claimed.
- Perform the separate CGST Act and Rules eligibility review; do not rely on visibility alone.
- Calculate required reversals and reverse-charge tax, then agree the workpaper to the GSTR-3B entries.
- Obtain qualified GST advice for unresolved legal or fact-specific issues.
- Lock the final reconciliation and retain the reviewer sign-off with the return records.
A disciplined reconciliation therefore produces two outcomes: a defensible explanation for every difference and a documented basis for the ITC actually reported in GSTR-3B.
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