Reconcile purchases with GSTR-2B
1 min read
Updated 04 Oct 2026
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AI summary
Check your booked purchases against GSTR-2B before claiming input tax credit, and chase suppliers for what is missing.
5 sections 5 steps
Why it matters
You can claim input tax credit only on invoices that appear in your GSTR-2B for the month. If a supplier has not filed, the credit is not available yet, however genuine the bill. Reconciling before you file GSTR-3B avoids claiming credit you have to reverse later with interest.
Open it
Click GSTR-2B Reco under GST & E-Invoicing. Set the month with From Date and To Date and click FILTER.
Summary cards
Net ITC Taxable Value, Net ITC Available (GST), Total B2B Purchases and Purchase Returns (CDNR) as per your books.
Tabs
| Tab | What it shows |
|---|---|
| B2B - Registered Purchases | Supplier GSTIN, name, invoice no., date, POS, RCM flag, rate, taxable, tax and invoice value |
| CDNR - Debit/Credit Notes | Notes against suppliers with the original invoice |
| HSN Summary (Inward) | HSN-wise inward quantity and value |
How to reconcile
- Download GSTR-2B for the month from the GST portal (or review it in IMS).
- Click EXPORT CSV here and compare the two by supplier GSTIN and invoice number.
- Claim ITC in GSTR-3B only for invoices present in both.
- Invoices in your books but not in 2B: ask the supplier to file or correct. Keep the credit pending until it appears.
- Invoices in 2B but not in your books: find and book the bill, or reject it in IMS if it is not yours.
The most common mismatch is a typed invoice number that differs from the supplier's. Always copy the Supplier Inv No. exactly when recording a purchase.
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