GSTR-2B Reconciliation
ITC mismatch report: books vs GSTR-2B
See the input tax credit difference between your books and GSTR-2B in rupees, invoice by invoice, before you file GSTR-3B Table 4.
Founding price: , fully refundable before launch.
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Launching within 60 days. Founding price ₹299 / $7 a month kept for 12 months · Fully refundable before launch · Free reconciler on this page works today
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Twobmatch matches data you provide and explains the general GST rules (CGST Act 2017 and Rules, as amended). It is not tax advice and does not file anything on the GST portal. Check eligibility, reversals and blocked credit with a Chartered Accountant or GST practitioner before filing GSTR-3B.
Free GSTR-2B vs purchase register reconciliation
Paste your purchase register and the GSTR-2B B2B sheet. You get matched, mismatched and missing invoices, the ITC at risk, a CSV report and a ready email for each supplier who hasn't uploaded. It handles invoice numbers written differently (SP/2025-26/0412 vs SP/25-26/412, INV-4587 vs 4587) and suppliers with another GSTIN under the same PAN. No sign-up.
From Tally / Zoho / Busy / Excel: GSTIN, invoice no, date, taxable value, IGST, CGST, SGST.
Open the GSTR-2B Excel from the portal, select the B2B sheet from the header rows down, copy and paste.
Runs entirely in your browser. Your data is not uploaded or stored anywhere.
ITC deadline calculator
The last date to claim credit on an invoice, and the date by which you must pay the supplier.
Enter an invoice date to see the last date to claim its ITC and the 180-day payment date.
5 ITC rules every reconciliation must check
ITC only on invoices in GSTR-2B
Since 1 January 2022, Section 16(2)(aa) of the CGST Act and Rule 36(4) allow input tax credit only on invoices your supplier has reported in GSTR-1 / IFF that show up in your GSTR-2B. There is no provisional ITC any more.
IMS decides what goes into GSTR-2B
Since October 2024 supplier invoices land in the Invoice Management System (IMS) first. You can accept, reject or keep them pending; invoices you don't act on are deemed accepted. A draft GSTR-2B is generated on the 14th, and it is regenerated if you act in IMS before filing GSTR-3B.
Claim by 30 November
Section 16(4): ITC for a financial year must be claimed by 30 November of the next year, or the date you file that year's annual return, whichever is earlier. Missing invoices you chase after that are lost.
Pay suppliers within 180 days
If you don't pay a supplier within 180 days of the invoice date, reverse the ITC with interest in GSTR-3B (Rule 37). It can be re-claimed once you pay.
Supplier didn't pay the tax? Reverse by 30 November
Rule 37A: if a supplier reported the invoice in GSTR-1 but did not file GSTR-3B for that period by 30 September of the next year, reverse that ITC by 30 November. Re-claim it when the supplier files.
Monthly 2B reconciliation checklist
- Download GSTR-2B (Excel) for the month after the 14th, and take action in IMS before you file GSTR-3B.
- Export the purchase register for the same month from Tally, Zoho Books, Busy or Excel.
- Reconcile: matched, value mismatches, invoices missing from 2B, invoices in 2B but not in books.
- Claim ITC in GSTR-3B Table 4 only for what is in GSTR-2B; carry the rest forward and chase the supplier.
- Recheck last month's pending invoices: they may appear in this month's 2B.
The free check above handles one month for one GSTIN in your browser. The full Twobmatch adds Excel and JSON upload, month-to-month carry-forward of pending invoices, multi-GSTIN client lists for CAs and scheduled supplier reminders.
Who it's for
- "I'm the accountant for a trading or manufacturing firm and 2B reconciliation eats two days every month."
- "I'm a CA / tax practitioner doing 2B vs books for 20+ clients in Excel before every GSTR-3B."
- "Our books are in Zoho, Busy or Excel, not Tally, so I don't have a built-in 2B report."
- "Suppliers keep missing GSTR-1 and I only find out when the credit doesn't show."
Why people use Twobmatch
Since January 2022 you can claim input tax credit only on invoices that appear in your GSTR-2B. So every month someone has to put the portal's 2B next to the purchase register and find what doesn't match. In Excel that means cleaning the portal's two-row headers, VLOOKUPs that break because the supplier wrote SP/25-26/412 and your accountant typed SP/2025-26/0412, round-off noise that looks as serious as a missing ₹40,000 invoice, and then writing to each supplier who hasn't uploaded. Tally and big GST suites do it, but only if your data lives there or you pay for a yearly plan. Twobmatch does the matching for free on this page, in your browser, and the full version (in pre-order) keeps pending invoices month to month across all your GSTINs.
- ✓ Free now: paste your purchase register and GSTR-2B, get matched / value mismatch / missing in 2B / missing in books in seconds
- ✓ Smart invoice matching: ignores slashes, FY tags (2025-26 vs 25-26), prefixes like INV- and leading zeros; flags matches made on amounts only for you to verify
- ✓ ITC at risk in rupees: tax on invoices missing from 2B plus shortfalls where 2B shows less tax than your books
- ✓ Catches the same supplier under another GSTIN (same PAN, different state registration)
- ✓ One ready email per supplier listing every missing invoice and the GST held, citing Section 16(2)(aa)
- ✓ CSV report for your file or your CA, and a 30 November / 180-day ITC deadline calculator
- ✓ Your data stays in your browser: nothing is uploaded for the free check
- ✓ Coming in the full version: Excel / JSON upload, month-to-month carry-forward, multi-GSTIN client list for CAs, scheduled supplier reminders
Includes: GSTR-2B Excel / JSON upload · Month-to-month carry-forward of pending invoices · Multi-GSTIN client list · Scheduled supplier reminders · Excel and CSV reports
Twobmatch vs the alternatives
| Twobmatch | Excel VLOOKUP | Tally / accounting software report | GST compliance suites | |
|---|---|---|---|---|
| Price | Free browser check; full version ₹299 / $7 a month founding price | Free, but hours of work | Included if your books are in it | Usually a yearly subscription, often quote-based |
| Handles invoice numbers written differently | Yes (FY tags, prefixes, zeros, symbols) | No, exact text only | Partly (potential matches) | Yes |
| ITC at risk in rupees | Yes | Only if you build it | Yes | Yes |
| Supplier follow-up emails | Ready per supplier | Write them yourself | Usually no | Often yes |
| Works with books in any software | Yes, paste or CSV | Yes | Only that software's books | Usually via import templates |
| Data stays on your computer | Yes for the free check | Yes | Yes | No, cloud upload |
| Multi-GSTIN and month carry-forward | Full version (pre-order) | Manual | Yes | Yes |
Frequently asked questions
Is the reconciliation on this page really free?
Yes. Paste your purchase register and the GSTR-2B B2B sheet, click Reconcile and you get the full result, the CSV report and supplier emails. There's no sign-up and no limit. It runs in your browser, so nothing is uploaded.
What is the pre-order for?
The full Twobmatch, launching within 60 days: upload the GSTR-2B Excel or JSON straight from the portal, keep unmatched invoices pending from month to month until they show up, manage many GSTINs (for CAs and multi-state businesses) and schedule reminders to suppliers. The founding price is ₹299 / $7 a month, paid now as your first month and fully refundable any time before launch. Or join the free waitlist.
How do I copy GSTR-2B into the tool?
On the GST portal go to Returns Dashboard, choose the period, open GSTR-2B and download the Excel. Open the B2B sheet, select from the header rows down to the last invoice, copy and paste it into the GSTR-2B box. Headers like 'GSTIN of supplier', 'Invoice number', 'Taxable Value' and 'Integrated / Central / State Tax' are recognised automatically. You can also save the sheet as CSV and upload it.
What format should my purchase register be in?
Any export with a header row and columns for supplier GSTIN, invoice number, invoice date, taxable value, IGST, CGST and SGST (a 'total tax' column works too). Tally, Zoho Books, Busy and Excel registers all work after copy-paste. Without a header row, use the order GSTIN, invoice no, date, taxable, IGST, CGST, SGST.
How does it match invoices with different numbers?
In steps: exact supplier GSTIN and invoice number; then the number with symbols, financial-year tags (2025-26, 25-26), prefixes like INV and leading zeros removed; then the digits only; then the same PAN under another GSTIN; and last, the same supplier with the same taxable value and tax. Every non-exact match is labelled so you can check it.
What should I do with invoices missing from GSTR-2B?
Don't claim ITC on them in GSTR-3B yet (Section 16(2)(aa) and Rule 36(4)). Ask the supplier to report them in GSTR-1 / IFF; the tool writes that email. Check again next month. Credit for a financial year must be claimed by 30 November of the next year or the annual return date, whichever is earlier.
What about invoices in GSTR-2B that aren't in my books?
Either you haven't recorded a genuine purchase (record it and claim the credit) or the invoice isn't yours or is wrong. In that case reject it in the Invoice Management System (IMS) before filing GSTR-3B, so it doesn't count in your 2B.
Does it cover credit notes, imports and reverse charge?
The free check matches B2B invoices and debit / credit notes that you paste (negative values are handled). Imports (IMPG), ISD credit and reverse charge entries are best checked separately for now; the full version will cover all GSTR-2B sections.
Is this a substitute for my CA?
No. It does the matching and gives you the lists. Decisions on eligibility, blocked credit under Section 17(5), reversals and anything going into a reply to a notice should be checked by your CA or tax practitioner.