Your purchase register and GSTR-2B show different totals. Before changing a figure, establish which records explain the difference. A useful reconciliation leaves a trail that another accountant can follow.
GSTN advises taxpayers to reconcile GSTR-2B with their own books, avoid claiming credit twice and assess eligibility beyond what the statement displays. A matched record still needs the relevant eligibility checks. Source: GST portal GSTR-2B FAQs.
The checklist below is a suggested review process for ordinary purchase invoices. Imports, reverse charge, ISD documents and other special cases need their own review. Your accountant determines the tax treatment.
1. Start with the same scope
Record the business GSTIN, the period being reviewed and when each file was exported. Keep the original purchase register and GSTR-2B download alongside your working copies.
- Confirm that both files belong to the intended registration.
- Record the rows and totals imported, and investigate rejected or skipped records.
- Keep earlier-period exceptions visible so they do not disappear between reviews.
If the underlying statement changes, use the current download and revisit affected decisions. Record which version the final review used.
2. Compare the details, not just the totals
Use supplier GSTIN, document type, invoice number and date to identify candidate pairs. Then compare taxable value and the individual tax components. Two suppliers can issue the same invoice number.
Formatting differences deserve inspection. INV/041 and INV-041 may refer to the same document, but removing punctuation is not enough to establish that. Keep both original values visible.
3. Give each exception a next step
| What you see | What to check next |
|---|---|
| In the books, missing from this 2B | Check the invoice, recipient details, supplier reporting and relevant statement period. Record what needs supplier follow-up. |
| In 2B, missing from the books | Locate the source document and confirm whether the transaction belongs to the business before adding an entry. |
| Different values or tax amounts | Compare the original document, register entry and statement side by side. Identify which source needs correction. |
| Duplicate or competing matches | Keep the ambiguity visible. Confirm document identity before choosing a match or removing a duplicate. |
| Credit note or amendment | Review its relationship to the original document and previous treatment; retain document type and sign. |
Assign an owner and a next-review date. Keep unresolved items open with a reason instead of forcing a match to make the totals agree.
4. Separate a discrepancy from a tax decision
ILLUSTRATIVE EXAMPLE · SYNTHETIC DATA
A register shows ₹900 CGST and ₹900 SGST for an invoice. Its candidate in GSTR-2B shows ₹810 and ₹810. The difference is ₹180.
That is a discrepancy to investigate. It is not evidence that ₹180 is recoverable. Compare the original invoice, check for an amendment and record the reviewer’s conclusion.
5. Hand over a report someone else can review
For each exception, retain the source references, values from both files, explanation, proposed action, owner and reviewer’s decision. Summarise resolved items and open questions separately.
Before handing the work over, check that:
- Every imported row is accounted for, including unsupported or rejected records.
- The final totals can be traced to the reviewed records.
- Open exceptions have an owner and a documented next step.
- The accountant has recorded the eligibility and return-preparation decisions.
DoAide GST supports purchase-data preparation, GSTR-2B reconciliation and exception review. Start with a sample period to see how the workflow fits your firm. Review the output before using it in return preparation.
Walk through a reconciliation with us.
Bring your questions. A sample-data demo can show the review workflow without sharing client records.
Request a DoAide GST demo →Reference checked on 3 November 2026: GST portal — FAQs on Form GSTR-2B. This article describes a working process, not a determination of credit eligibility for a particular transaction.
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