GST Return Reconciliation (GSTR-2B vs Books)

• Partner, GST Practice
• Indirect Tax Manager
• Accounts Payable Lead
• CFO of a multi-GSTIN business

Before filing GSTR-3B each month, someone downloads GSTR-2B for every GSTIN and compares it with the purchase register. Input tax credit depends on suppliers reporting invoices correctly, so differences in invoice numbers, GSTINs, dates or tax heads turn directly into credit that is deferred, reversed or questioned later in an ASMT-10 scrutiny notice or a DRC-01C intimation.

We build a GST reconciliation engine that takes GSTR-2B and, where needed, GSTR-2A files for each GSTIN, downloaded from the portal or fetched through your GSP, and reconciles them against the purchase register from the books. It normalises invoice numbers, GSTINs, dates and tax heads, then matches in passes: exact, normalised invoice number, value and date within tolerance, and one-to-many for split or consolidated invoices. Where only invoice PDFs exist, the document layer extracts the fields first. Every line lands in a category, such as matched, value mismatch, in books but not in 2B, or wrong GSTIN. The accountant decides ITC treatment, and supplier follow-ups are drafted for approval.

• Imports GSTR-2B and GSTR-2A JSON or Excel files per GSTIN, plus purchase register exports
• Invoice-number normalisation for prefixes, financial-year tags, separators and leading zeros
• Tolerance-based matching on taxable value, IGST, CGST and SGST split, and invoice dates
• Extracts fields from purchase invoice PDFs where the register is incomplete
• Categorised mismatch report with ITC-at-risk summary by supplier
• Drafts supplier follow-up emails and carries open items into the next month

1. 01Load 2B and the purchase registerGSTR-2B files for each GSTIN and the purchase register for the same period are imported side by side.
2. 02Normalise fieldsInvoice numbers, GSTINs, dates and tax heads are cleaned so formatting differences do not block matches.
3. 03Match in passesExact, normalised, tolerance and one-to-many passes run in order, each match tagged with the rule that produced it.
4. 04Review mismatchesLow-confidence matches and mismatched lines go to the tax associate, who confirms the category.
5. 05Decide ITC and follow upThe GST manager decides whether credit is claimed, deferred or reversed, and approves supplier emails.
6. 06Report for GSTR-3BAn ITC working and supplier-wise open items are produced for return preparation and carried forward.

1. Data intake
   • GST portal JSON and Excel import
   • Optional GSP API connector
   • Purchase register import from the books
2. Normalisation
   • Invoice number normaliser
   • GSTIN format, checksum and state-code validation
   • Tax-head mapping
3. Matching
   • Pass-based matcher with client tolerances
   • Invoice PDF extractor for register gaps
   • Mismatch categoriser
4. Review and action
   • Mismatch workbench for tax associates
   • ITC decision log
   • Supplier email drafts
5. Reporting
   • GSTR-3B ITC working
   • Supplier-wise ageing of open items

The tax associate confirms low-confidence matches, and the GST manager or partner decides whether each disputed credit is claimed, deferred or reversed. Supplier emails are sent only after a person approves them.

• GST portal downloads or a GSP API
• Tally Prime, Zoho Books or SAP
• Gmail or Outlook for supplier follow-ups
• Practice management software
• Excel templates used for return preparation

• GSTIN format and checksum validation before matching
• Tolerances set per client and logged with each match
• No automatic ITC decisions; a named person records each one
• Open items carried forward so nothing drops out between months
• Totals tied back to the GSTR-2B summary and the books

• Under GST, input tax credit generally depends on the supplier reporting the invoice so that it appears in the recipient's GSTR-2B; the tool helps you evidence that check, while eligibility decisions stay with the tax professional.
• The decision log supports replies to scrutiny notices by showing what was matched, by which rule, and who decided.

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  Read Form 16, 26AS, AIS, capital gains statements and investment proofs, reconcile TDS and reported income, and hand preparers a draft computation with every mismatch flagged.

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