GSTR-2B reconciliation
GSTR-2B is the statement of input tax credit the GST portal prepares from your suppliers’ filings. Reconciling it with your purchase bills shows which bills your suppliers have reported and which they have not.
Where to find it: Report ▾ → GSTR-2B
1. Download GSTR-2B from the GST portal
Log in at gst.gov.in, open the Returns Dashboard, choose the financial year and month, open GSTR-2B and download it as a JSON file.
2. Reconcile in Billing Saathi
- Click Select Downloaded GSTR2B File and choose the JSON file. A message confirms that the file is loaded.
- Enter the From Date and To Date of the purchase bills to compare (usually the same month).
- Click Generate Report.
The Summary shows how many bills fall in each status. Click a status chip (All, Not Matched, Missing in 2B, Missing in Purchase, Partially Matched, Matched, Exact Matched) to list those bills with GSTIN, supplier, bill number, date, taxable value and tax.
What the statuses mean
| Exact Matched | Same supplier GSTIN and bill number, and the taxable value and tax are identical. |
| Matched | Found in both; the difference is ₹2 or less (rounding). |
| Partially Matched | Found in both, with a small difference (up to ₹40). Check the amounts. |
| Not Matched | Found in both, but the amounts are clearly different. Compare your entry with the supplier’s bill. |
| Missing in 2B | In your purchases but not in GSTR-2B. The supplier may not have filed yet — follow up before you claim the credit. |
| Missing in Purchase | In GSTR-2B but not in your purchases. Enter the bill if you received the goods or services. |
Tip: Bills are matched on supplier GSTIN + bill number. Type both exactly as on the supplier’s bill when you record a purchase.
The reconciliation covers B2B invoices in the GSTR-2B file. Check credit notes and imports separately, and discuss your ITC claim with your accountant.