Jugaad ToolsMatch GSTR-2B with your purchase register
See which purchase invoices are missing from your GSTR-2B, which don't match, and how much input tax credit is at risk.
Both files are read on this device. Nothing is uploaded.
Check the columns
We guessed which column of your purchase register is which. Fix any that are wrong; we'll remember it next time.
Not tax advice. Check the results against the GST portal before you file GSTR-3B.
What is GSTR-2B?
GSTR-2B is the input tax credit statement the GST portal drafts for you every month from what your suppliers report in their GSTR-1 or IFF (plus ISD and import data). It is fixed once generated, so it is the statement you claim ITC from in GSTR-3B. You can download it from the Returns Dashboard as JSON or Excel.
Why reconcile every month?
Since 1 January 2022, section 16(2)(aa) of the CGST Act and rule 36(4) allow ITC only on invoices that show up in your GSTR-2B. A bill you paid, booked and claimed is still disallowed if the supplier never reported it. Matching 2B with your purchase register before filing GSTR-3B tells you exactly which suppliers to chase while there is still time.
Common reasons for a mismatch
- The supplier hasn't filed GSTR-1/IFF yet, or filed it after the 2B cut-off, so the invoice moves to next month's 2B.
- The supplier entered a wrong GSTIN (someone else gets your credit) or reported it as B2C.
- Invoice number typed differently:
INV/0041vs41, or with a financial-year prefix. This tool ignores spaces, slashes, dashes, dots, leading zeros and FY prefixes. - Wrong tax rate or taxable value on one side, or IGST charged instead of CGST + SGST.
- Invoice date booked as the receipt date instead of the supplier's invoice date.
- Credit notes the supplier issued that you haven't booked, or the other way round.
What to do with each list
- Matched: safe to claim, subject to the usual conditions (goods received, payment within 180 days, not blocked under section 17(5)).
- Mismatch: compare the invoice with the supplier. If your books are wrong, correct the entry; if theirs is wrong, ask them to amend it in their next GSTR-1.
- In your books, not in 2B: this is the ITC at risk. Send each supplier the reminder and hold the credit until it appears in a later 2B.
- In 2B, not in your books: a purchase you haven't booked yet, or someone using your GSTIN by mistake. Book it or ask the supplier to correct the GSTIN.
Are my files uploaded?
No. This page has no server endpoint that could receive them. Both files are read by your browser, and Excel files are opened with the open-source SheetJS reader served from this site. Close the tab and everything is gone.