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Reconcile one GSTIN and one tax period at a time. For outward supplies, match invoice-level sales records to GSTR-1, then check that the resulting taxable values and tax amounts agree with GSTR-3B. For inward supplies and input tax credit (ITC), reconcile GSTR-2B to your purchase register separately. A portal match is a useful data check, not proof that an ITC claim is legally eligible.
Separate sales reconciliation from purchase and ITC reconciliation
GSTR-1 reports outward supplies, including invoice details and summaries. Compare it with the sales register and supporting documents, then compare the sales and tax totals with GSTR-3B. Include credit and debit notes, amendments, exports, advances and HSN/SAC summaries where they apply to your transactions.
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GSTR-2B is the relevant statement for checking inward-supply information against your purchase register and books. The GST Portal advises taxpayers to reconcile GSTR-2B with their own records. Its FAQ also instructs taxpayers to ensure “No credit is availed twice for any document under any circumstances.” Assess ITC eligibility independently, including required reversals and reverse-charge tax; neither a match nor a portal classification settles every legal eligibility question. See the GST Portal’s GSTR-2B FAQs.
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- Set the scope. Choose one GSTIN and tax period. Note whether you file monthly or quarterly and whether you are checking outward sales, inward purchases and ITC, or both. Keep original and amended documents distinguishable.
- Collect the records. For outward supplies, assemble the sales register, issued invoices, credit and debit notes, amendments, e-invoice data where applicable, filed GSTR-1 and GSTR-3B. For inward supplies, assemble the purchase register, books and GSTR-2B.
- Match at document level. Compare supplier or recipient GSTIN as relevant, document type and number, date, taxable value, total tax and amounts under each tax head. Preserve both source values and mark the field that differs; do not overwrite one record just to make the totals agree.
- Classify each exception. Mark records as missing from books, missing from a return or statement, probable match, value or tax mismatch, duplicate, amendment or note issue, or timing/period difference. The GSTN matching utility uses categories including matched, probable match, unmatched and “in GSTR-2B not in PR” (purchase register). These are matching outcomes, not legal conclusions. See the GSTN Matching Offline Tool FAQs and User Manual.
- Trace the cause before correcting anything. Check the period selected, GSTIN, invoice number and date formatting, document type, accounting entry, notes and amendments. For outward supplies, review e-invoice data and return validation warnings where relevant. For inward supplies, check supplier filing and the related IMS and GSTR-2B periods.
- Correct the source or return that is actually wrong. Use the applicable portal mechanism for the return period; do not change books merely to force a match. Keep the correction linked to its supporting invoice, note or other evidence.
- Review ITC as a separate decision. Confirm the transaction and document, check eligibility and any required reversal or reverse-charge treatment, and guard against duplicate credit even when the record appears in GSTR-2B.
- Keep an audit trail. Retain the source extracts, exception list, supporting documents, correction details, reviewer, filing reference and resolution date. This is a practical recordkeeping safeguard, not a statement of a separately verified retention period.
Find the likely cause from the mismatch
| What you see | What to inspect | What to do next |
|---|---|---|
| An invoice is in the sales register but not in GSTR-1 | Tax period, GSTIN, document number and type, omission or amendment | Verify the source invoice against the filed outward return. If an entry is missing or wrong, check which correction route is available for that period before editing or filing. |
| GSTR-1 and the sales or tax summary differ | Taxable values, tax by head, notes, amendments and table summaries | Trace summary totals back to invoice-level entries and review the portal’s validation results. |
| A purchase-register invoice is absent from GSTR-2B | Supplier filing, period, GSTIN and invoice identifiers | Check the relevant IMS and GSTR-2B period, then follow up with the supplier. Do not assume every purchase-register entry will already appear in the statement. |
| GSTR-2B has an invoice missing from your books | Supplier and document identity, transaction and accounting posting | Confirm whether the transaction is yours and whether it was posted correctly; investigate or record it as appropriate, then assess ITC eligibility separately. |
| Taxable value or tax amount differs | Invoice value, total tax, and IGST, CGST, SGST or cess allocation | Compare the source invoice with the return or statement record and resolve the document-level difference before relying on aggregate totals. |
| An original and amended inward record appear in different periods | IMS action and the corresponding GSTR-2B periods | Follow the portal’s IMS sequencing guidance for the relevant records and filing order. See the GST Portal’s revised IMS advisory. |
Correct an outward-supply error in GSTR-1
For a same-period omission or correction, the GST Portal describes GSTR-1A as an optional facility available after GSTR-1 has been filed or its due date has passed, whichever is later, and before GSTR-3B for that period is filed. The guide says it can be used once for that period and that changes auto-populate into the supplier’s GSTR-3B. This route is conditional: it is not a general fix for every historical mismatch or a period whose GSTR-3B is already filed. Check the current portal instructions and the rules applicable to the return period before relying on it. See the GST Portal’s GSTR-1 user guide and FAQs.
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The same portal guide states monthly GSTR-1 is due on the 11th day of the succeeding month and quarterly GSTR-1 on the 13th day after the quarter, subject to government-notified extensions. It also states that additions or corrections for the previous financial year have a 30 November cut-off in the following financial year. These are guide statements, not a substitute for checking the current notification, your filing frequency and applicable statutory provisions for the period at issue.
Use portal validations and e-invoice data as diagnostic checks
Where applicable, e-invoice details populate specified GSTR-1 tables. The GST Portal’s guidance on creating GSTR-1 also describes validation warnings for cases where Table 12 taxable values or tax amounts do not agree with totals in other return tables. Treat a warning as a pointer to investigate the underlying entries and summary, not as proof of which source is wrong. See GST Portal guidance on creating the outward supplies return in GSTR-1.
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Choose the right way to compare records
A portal-only review can be enough for a small number of documents, while downloaded records and the official matching utility can help when many purchase-register entries need comparison with GSTR-2B. The GSTN utility documentation describes matching fields and categories, including probable matches and unmatched records. It defines a probable match using six of seven parameters under its stated condition, and describes unmatched scores of four out of seven or five out of seven under specified criteria. These thresholds describe the tool’s categorization; they are not accuracy rates or evidence that a transaction is correct.
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