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Reconcile your purchase records and supporting documents against GSTR-2B, resolve differences, then report only the input tax credit (ITC) that is eligible under the rules and supported by your records in GSTR-3B. A credit appearing in GSTR-2B is not, by itself, proof that every condition for claiming it has been met.
What each record tells you
- Purchase register and source documents: Your record of transactions, supported by invoices, debit and credit notes, import documents and other evidence.
- GSTR-2B: A static, read-only, auto-drafted statement based on information reported by suppliers, Input Service Distributors (ISDs) and specified import data. You cannot edit it to add a missing document.
- GSTR-3B: The return in which you report eligible ITC, applicable reversals and tax liabilities.
The GST Portal’s “FAQs: Viewing Form GSTR-2B” advises taxpayers to reconcile the statement with their own records and books. The portal also cautions that its availability information does not capture every possible legal restriction, so reconciliation must include a separate eligibility review.
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How to reconcile the period
- Fix the tax period and gather records. Download the period-specific GSTR-2B from the GST Portal and assemble the matching purchase register, invoices, debit and credit notes, import bills of entry, and open items from earlier reconciliations. The portal provides Excel and/or JSON downloads. Table-wise downloads are available for up to 1,000 documents; for larger counts, use the portal’s advance-search or full-download route.
- Match documents using consistent fields. Compare supplier GSTIN, document type and number, document date, taxable value and tax amounts by tax head. Check recipient GSTIN and place-of-supply details where relevant. These are practical matching fields, not a universal matching algorithm prescribed by the portal. Keep original documents linked to amendments and credit notes so that a changed entry does not appear to be a separate transaction.
- Classify each exception. Mark whether a document is in the books only, in GSTR-2B only, present in both but mismatched, amended, a credit note, a possible duplicate, an RCM item, an ISD credit or an import/SEZ bill-of-entry item. Do not net unexplained differences into one adjustment: each category can have a different reason and return treatment.
- Investigate and document the result. Check filing timing, supplier reporting and source documents as applicable. For missing import data, verify the bill of entry and consider the GST Portal’s Search BoE facility. Record the explanation, evidence and action for each item, including items carried forward for follow-up.
- Review legal eligibility independently. Apply the requirements and restrictions relevant to the transaction and tax period, including documentation, receipt, business use, time limits, blocked-credit rules, place of supply and reversals. A portal status is useful information, not a substitute for this review.
- Bridge the eligible amounts to GSTR-3B. Map each resolved category to the relevant return field, compare the figures with the draft return, and retain a clear trail from statement and books to the filed amount. Review auto-populated values rather than treating them as an eligibility certification; GSTR-3B fields are editable.
How to resolve common mismatches
| Mismatch | What to check | Likely next action | GSTR-3B consideration | Keep as evidence |
|---|---|---|---|---|
| In books, absent from GSTR-2B | Supplier GSTIN, document details, reporting status and the applicable statement cut-off | Ask the supplier to check or correct its reporting where appropriate; track the item for a later period if it appears later | Do not treat the missing statement entry as automatically claimable. Assess applicable legal requirements before deciding when, or whether, to claim | Invoice, purchase-register entry, supplier correspondence and follow-up record |
| In GSTR-2B, absent from books | Whether the transaction belongs to the business and period; check for an unrecorded, misclassified or duplicate document | Verify the source document and accounting treatment; investigate with the supplier if needed | Do not claim solely because the document appears in GSTR-2B | Statement entry, source document, accounting correction or explanation |
| Document appears in both but details differ | GSTIN, document number or type, date, taxable value, tax heads and relevant recipient or place-of-supply details | Compare the original document and any supplier correction; record which details are authoritative and why | Determine the eligible amount from the verified facts and applicable rules; do not conceal the mismatch by netting it against another item | Invoice, statement extract, correspondence and reconciliation note |
| Amendment or credit-note effect | Original-to-amended document link, period and effect on value and tax | Trace both entries and identify the net effect without counting either twice | Apply the relevant treatment in the applicable return fields; portal summaries take amendments and credit notes into account in their calculations | Original and revised documents, credit note and calculation |
| Possible duplicate | Repeated document numbers, supplier, amounts, dates and original/amended relationships | Confirm whether entries are duplicates or separate valid documents before adjusting | Prevent a duplicate claim; keep the disposition visible in the reconciliation | Both entries and the reason one was excluded or treated separately |
| RCM item | Whether tax is payable under reverse charge, whether it is an import of services, and whether tax has been paid | Reconcile liability and payment separately from supplier-reported ordinary ITC | Report RCM liability in GSTR-3B 3.1(d). The portal FAQ says eligible RCM ITC may be taken in 4(A)(3) on payment of tax. Reverse-charge credit on import of services is not part of GSTR-2B and continues to be entered in the relevant GSTR-3B fields | Underlying transaction documents, tax calculation, payment evidence and return working |
| ISD credit | ISD information and supporting distribution documents | Match the distribution to the recipient’s records and check eligibility | The portal maps ISD credit to GSTR-3B 4(A)(4) | ISD document, statement entry and allocation records |
| Import or SEZ bill-of-entry item | Bill-of-entry details and whether the import information is available in the statement | Check the relevant bill of entry; use Search BoE if data appears to be missing | Reconcile import ITC on its own evidence and eligibility. Some import categories, including courier imports, may not be available in GSTR-2B | Bill of entry, import records, portal search result and calculation |
Why a document may appear in a different period
GSTR-2B is generated according to portal filing windows, not simply the invoice date. The GST Portal FAQ says it 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. Supplier documents filed after the applicable cut-off may appear in a later open GSTR-2B.
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Cut-offs depend on supplier filing categories and the relevant period. Check the GST Portal’s advisory for the period you are reconciling rather than assuming that an invoice dated in one month must appear in that month’s statement. Preserve the item on an open-items list and update its status when a later statement becomes available.
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Use GSTR-2B availability flags carefully
GSTR-2B includes an eligible-availability summary in Table 3 and specified “not available” information in Table 4. The portal FAQ describes Table 4 cases including documents that are time-barred under Section 16(4) and a stated supplier-GSTIN/place-of-supply mismatch scenario. It also warns that other ineligibility situations may not be represented there. Accordingly, neither a Table 3 entry nor the absence of a Table 4 flag settles every statutory condition for a particular claim.
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Retain the period’s GSTR-2B, purchase register, source documents, matching and exception records, explanations, supporting evidence and approval trail. A useful exception log records the document identifiers, difference, investigation, decision, return treatment, owner and follow-up status. This makes it possible to explain how the reported GSTR-3B amount was derived and to distinguish resolved items from those still awaiting supplier or portal action.
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Portal guidance is operational information, not a full legal opinion. Confirm the current Act, Rules, notifications and portal instructions applicable to the tax period and the transaction facts before filing.
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