GSTR-2B is a statement generated by the GST portal that shows the input tax credit available to you, based on what your suppliers have reported. Reconciling it with your own purchase records each month is one of the most useful GST habits a business can build.
Why reconcile
Credit is generally claimed on the basis of what appears in GSTR-2B. If a supplier has not reported an invoice, or reported it wrongly, the credit may not be available until they correct it. Reconciliation finds these cases while there is still time to follow up.
A monthly reconciliation
- Make sure every purchase invoice for the period is entered with the supplier GSTIN, invoice number, date and tax exactly as on the invoice.
- Download GSTR-2B from the GST portal.
- Match each line to your purchase invoices by supplier GSTIN and invoice number.
- List what is in your books but not in GSTR-2B, and what is in GSTR-2B but not in your books.
- Investigate differences in amounts or tax.
- Follow up with suppliers, and decide with your adviser what credit to claim this period.
Common mismatches
- Invoice number typed differently, such as with or without a prefix or leading zeros.
- Supplier filed late, so the invoice appears in a later month.
- Wrong GSTIN used by the supplier or in your books.
- Tax type differs, such as IGST reported instead of CGST and SGST.
General information about GST processes, last reviewed on 7 October 2026. Rules, limits and due dates change by notification; this is not tax advice. Confirm what applies to your business with your tax adviser.
Common questions
How does GST reconciliation work?
You compare the purchase invoices in your books with the invoices your suppliers reported, as shown in GSTR-2B, matching them by supplier GSTIN and invoice number. Invoices that are missing or different on either side are followed up with the supplier before you decide what credit to claim.