ADVISOR’S NOTETAX PARAMARSH DESK
Purchase register vs GSTR-2B: a step-by-step reconciliation
Written by Tax Paramarsh editorial teamReviewed by Tax Paramarsh GST deskLast updated 3 October 2026Applies to: GST rules in force on 3 October 2026
When your books show more credit than GSTR-2B, the fix is a methodical reconciliation. Here is the process we use every month.
- Export your purchase register for the month — supplier GSTIN, invoice number, date and tax.
- Download GSTR-2B (after the 14th) and the IMS invoice list.
- Match on GSTIN + invoice number, then check dates and amounts.
- Classify every difference: in books but not in 2B · in 2B but not in books · amount mismatch · different month.
- Act in IMS: reject invoices that aren’t yours, keep disputed ones pending, then recompute 2B.
- Follow up with suppliers for missing or wrong invoices.
- Claim eligible credit that is in 2B; carry the rest forward on a tracker.
- Before 30 November, review the year’s open items — credit for the year can’t be claimed after that.
Key takeaways
- Match on GSTIN and invoice number first.
- Classify differences, then act in IMS.
- Review open items before 30 November.
Common questions
What if 2B shows an invoice I never received?
Reject it in IMS, or keep it pending while you check with the supplier.
Can software do this?
Yes, partly — but the follow-up and judgement on eligibility still need a person.
Related
RELATED GST SERVICEGSTR-2B ReconciliationRELATED INDUSTRYGST for traders & wholesalersGST TOOLGSTR-2B reconciliation template
Need help with this every month?Tax Paramarsh can review your sales, purchases and GST records every month — and file on time.
General information, reviewed on 3 October 2026 — not advice for your specific case. GST rules, forms and due dates change; talk to us before acting.