Free GSTR-2B reconciliation
Find the GST credit you're losing.
Match your purchase register against GSTR-2B in seconds. You'll see input tax credit at risk, bills booked twice, invoices your suppliers haven't reported, and credit in 2B that you haven't booked.
Runs entirely in your browser. Your files are never uploaded.
How to reconcile GSTR-2B with your purchase register
GSTR-2B reconciliation matches every purchase invoice in your books against the input tax credit statement the GST portal builds from your suppliers' returns. Anything that doesn't match is credit you can't safely claim yet, or credit you're leaving behind.
- Download GSTR-2BOn the GST portal, open the Returns Dashboard, choose the month and open GSTR-2B. Download the JSON, or the Excel file and save its B2B sheet as CSV.
- Export your purchase registerExport the same month's purchases from Tally, Zoho Books or your spreadsheet as CSV, with the supplier GSTIN, invoice number and tax columns.
- Add both files aboveThe check runs in your browser. It matches each invoice on supplier GSTIN and invoice number, ignoring punctuation, then compares the tax.
- Fix what it flagsChase suppliers for missing invoices, remove duplicates, correct GSTINs, and book bills that are in 2B but missing from your books.
What the reconciliation finds
| Result | What it means | What to do |
|---|---|---|
| Not in GSTR-2B | Your supplier hasn't reported the invoice. | Hold the credit and ask the supplier to file it in GSTR-1. |
| Tax differs | 2B shows a different tax amount from your books (more than ₹1 apart). | Check the invoice; claim only what 2B shows until the supplier amends it. |
| Booked twice | The same supplier invoice appears twice in your books. | Remove the duplicate so the credit isn't claimed twice. |
| Invalid GSTIN | The supplier GSTIN in your books isn't in a valid format. | Correct it from the invoice. |
| 2B says not available | GSTR-2B marks the credit as not available. | Find out why before claiming. |
| Not in your books | A supplier reported a bill you never booked. | Book it if it's genuine; query it if not. |
The matching engine passes all 200 GSTR-2B cases in Workpaper's public benchmark.
GSTR-2B and input tax credit: common questions
What is GSTR-2B reconciliation?
GSTR-2B reconciliation is matching the purchase invoices in your books against GSTR-2B, the monthly statement of input tax credit the GST portal generates from your suppliers' returns. Since 1 January 2022, section 16(2)(aa) of the CGST Act allows credit only for invoices that appear in GSTR-2B, so unmatched invoices are credit at risk.
Why is my input tax credit not reflecting in GSTR-2B?
The usual reasons are that the supplier hasn't filed GSTR-1 or IFF, filed after the cut-off date so the invoice moves to the next month's 2B, entered your GSTIN wrongly, or reported the sale as B2C. Quarterly filers who skip IFF only report in the last month of the quarter.
Can I claim ITC that is not in GSTR-2B?
No. Since 1 January 2022 you can claim input tax credit only for invoices your supplier has reported and that appear in your GSTR-2B. Hold the credit until the invoice appears, then claim it within the time limit.
What is the deadline to claim input tax credit?
Under section 16(4) of the CGST Act, credit for a financial year must be claimed by 30 November after the year ends, or by the date you file the annual return if that is earlier.
What is DRC-01C?
DRC-01C is the intimation the GST portal sends under rule 88D when the input tax credit you claim in GSTR-3B exceeds what GSTR-2B shows by more than the set limit. You must pay the excess or explain the difference in Part B of the form within seven days.
What is the difference between GSTR-2A and GSTR-2B?
GSTR-2A keeps changing as suppliers file or amend returns. GSTR-2B is a fixed monthly statement generated once for each tax period, so it is the one to reconcile against when you file GSTR-3B.
Are my files uploaded anywhere?
No. This tool reads your files and runs the reconciliation entirely in your browser. Your files and their contents are never sent to Workpaper or anyone else; we only count anonymous page visits.
Which file formats does it accept?
GSTR-2B as the JSON downloaded from the GST portal, or its B2B sheet saved as CSV. The purchase register as CSV from Tally, Zoho Books or Excel. It finds the GSTIN, invoice number and tax columns automatically.
How accurate is the matching?
It uses the same GSTR-2B engine as Workpaper, which passes all 200 GSTR-2B cases in our public benchmark, including invoice-number formatting differences, duplicates and lookalike GSTINs.
Last updated 3 October 2026. Based on the CGST Act and rules as amended to date. This is general information, not tax advice.