Blog • GST
GST reconciliation: 2B vs books (step-by-step)
If you do a small reconciliation every month, you avoid big surprises during year-end or notices.
- Import 2B and purchase register; map GSTIN & invoice keys
- Classify: matched, missing in 2B, missing in books, mismatch
- Follow up vendors, correct entries, maintain action tracker
- Close month with a reconciliation summary (audit-ready)
What is “2B vs Books”?
GSTR-2B is an auto-drafted statement that helps you see eligible ITC based on supplier filings. Your “books” are your purchase register/expenses recorded in your accounting system. Reconciliation means checking that ITC you plan to claim is supported by portal data and documentation.
Typical mismatches
- Supplier filed late / wrong GSTIN / wrong invoice value
- Invoice exists in books but not in 2B (follow-up required)
- Ineligible ITC categories (policy-based filters)
- Duplicate or wrong posting in books
A monthly workflow (quick)
- Freeze purchase register for the month.
- Download 2B data for the same period.
- Match invoice-wise: vendor GSTIN + invoice no + date + taxable value + tax.
- Create an “action list” for vendors and a “book correction list” for your team.
- Maintain evidence folder (invoice PDFs + correspondence).
Want us to set up a simple reconciliation template for your business? Contact us.