GSTR 2B vs Purchase Register Reconciliation : A step by step guide

Click GST software on your dashboard to access the GST tools.

In the GST software dashboard, go to the reconciliation section and click See all to view all available reconciliation tools.

Find the 2B vs Purchase Register reconciliation tool and click on it to start the process.

If a reconciliation result is already displayed, run a new reconciliation by clicking Actions.

Click Run new recon to initiate a new reconciliation.

Select the month for which you want to perform the reconciliation.

Choose the respective GSTN number.

If you have performed reconciliation earlier, click on View to access previous records.

Click Update data to begin the reconciliation process.

Click on Connect to link your respective GSTIN. Once connected, click on Download to fetch your GSTR-2B data from the government portal..

If you have already imported your data, click on Skip to proceed. Otherwise, import your data here before moving to the next step.

Click on Run Reconciliation to initiate a new reconciliation process.

Now, you can view the Reconciliation Results, download reports, take necessary actions (such as accept, reject, or mark as pending), and explore detailed insights to learn more about the reconciliation outcomes.

Review the taxable values from GSTR-2B and the Purchase Register (PR), note the total tax difference, and document count.

Check the matching status to identify documents that are missing in GSTR-2B, missing in the Purchase Register (PR), or have mismatches between the two.

Use multiple filters to view reconciliation results for invoices, credit notes, debit notes, imports of goods, or imports from special economic zones. Select the document type and click Apply to filter results.

Go to Vendor View to see overall reconciliation results for each vendor. For example, view details like filing frequency, vendor risk, and the total tax value for particular vendor.

Apply additional filters such as risk categories (High, Medium, Low), match status, ITC claim status, and document counts.

Download the report directly from the Actions menu while viewing reconciliation results. Observe the action status for both 2B and PR for the specific vendor, providing a consolidated view of reconciliation results.

Customize your view by hiding optional columns. Focus on specific data by removing unnecessary headers.

Finally, use the Document View feature to analyze individual documents and their reconciliation details. This feature provides a detailed breakdown, helping you manage and reconcile vendor documents effectively.

Apply specific filters using the Filters feature.

Use the Exact Match filter to identify documents present in both GSTR2B and the purchase register, with matching details like invoice date, invoice number, taxable amount, tax amount, document value, and return period

.

Click Apply Filter to activate the Exact Match filter. This ensures only documents with identical details across both sources are displayed.

Review the results. You'll see 29 documents that perfectly match under both GSTR2B and the purchase register criteria.

For a comprehensive overview, please refer to the left side of the screen to examine additional options, including the total tax value as per GSTR2B and the purchase register.

Observe the different headers, including vendor GST and reverse charge applicability, to facilitate the analysis of these documents.

Use the 'Suggested Match' filter to spot and review transactions with minor mismatches between your purchase register and GSTR-2B, like slight differences in invoice details or tax amounts..

Use the 'Mismatch' filter to identify transactions with significant discrepancies—such as major differences in taxable value, tax amount, or invoice details—between GSTR-2B and your purchase register for accurate reconciliation.

Use the 'Missing in PR' filter to identify documents present in GSTR-2B but missing from your purchase register, helping you spot unrecorded purchases for accurate reporting.

Use the 'Missing in 2B' filter to track documents in your purchase register that are missing in GSTR-2B—often due to supplier non-reporting or incorrect GSTIN entries—ensuring better follow-up and compliance.

Use the 'Manual Group' filter to manage documents that don’t fit standard categories and need manual classification—helping you group similar records for easier review without affecting their actual matching status.

Use the 'Mismatched Field' filters to identify documents with discrepancies in specific fields like taxable value, tax amount, or place of supply, allowing for targeted reconciliation.

Additionally, apply other filters to further refine your search and streamline the review process.

Use the 'Actions' option to access additional functionalities like Claim ITC, ITC Reversed, ITC Ineligible, ITC Pending, and more for specific sections—enabling more control and flexibility in managing reconciliation outcomes.

Select one or more documents to perform further actions.

To take action on selected documents, click on the 'Action' button. A dropdown will appear with all available actions—allowing you to manage selected entries efficiently.

Note: Taking actions here will not impact your actual GSTR-3B Table 4 unless uploaded to the government portal in future steps.

After clicking on Claim ITC for the selected documents, a pop-up will appear asking you to choose the source for claiming ITC:

1. Accept My Value – uses the values from your Purchase Register (PR).

2. Accept Supplier Value – uses the values from your GSTR-2B data.

Next, choose the month for claiming your ITC. By default, the month selected in the initial steps will be pre-filled.

Next, if you don't want to claim the full 100% ITC, you can adjust the claim amount—for example, by choosing to claim only 70% or 80% based on your requirements.

If the supplier hasn't filed the document and you want to claim ITC in a future return period, mark it as ITC pending. Alternatively, mark it as ITC reversed ineligible if applicable.

To reset the actions you've taken, first select the documents, then go to the Actions menu and click on Reset.

Add remarks for both 2B & PR evaluations. These remarks act as reminders to thoroughly evaluate each document and decide on further actions.

Use multiple filters related to ITC actions, availability, or claiming to manage your data efficiently. These filters help you quickly sort, access, and analyze ITC-related information.

Manage linked documents and customize your report as needed—delete or delink documents to maintain accuracy, and adjust visibility by showing/hiding columns, or modifying the summary table to suit your preferences.

Understand the reconciliation process to manage ITC claims and actions effectively, and use the reconciliation feature for GSTR-3B filing to prepare and verify your data before submission.

Download and review the reconciliation results to ensure all data is accurate and properly matched before proceeding with further actions or filings.