What if a supplier invoice is missing from GSTR-2B?

If an invoice is missing from GSTR-2B, it means the supplier has not filed their GSTR-1 or has not included that invoice. You cannot claim ITC on such invoices. Contact the supplier to file/amend their return. ITC can only be claimed once the invoice appears in your GSTR-2B (up to the time limit under Section 16(4)).

How does this reconciliation tool work?

Paste or enter your purchase register data (GSTIN, invoice number, invoice date, taxable value, IGST/CGST/SGST). The tool matches each entry against supplier data and flags: (1) Invoices present in your books but not in GSTR-2B, (2) GSTIN discrepancies, (3) Amount mismatches, and (4) Invoices present in GSTR-2B but not in your books.

GSTR-2A / 2B Reconciliation Tool — Match Purchase Register with GST Portal 2025

Q: What is the difference between GSTR-2A and GSTR-2B?

GSTR-2A is a dynamic, real-time document that updates continuously as suppliers file their returns. GSTR-2B is a static, fixed statement generated on the 14th of each month — it shows only invoices uploaded by suppliers up to the 13th and does not change after generation. ITC should be claimed based on GSTR-2B, not GSTR-2A.

💡 How to use: Enter your purchase invoices manually or paste CSV data (GSTIN, Invoice No., Invoice Date, Taxable Value, IGST, CGST, SGST). The tool checks each supplier GSTIN against our database, flags inactive registrations, and identifies amount/GSTIN discrepancies.

Step 1 — Enter Purchase Invoices

Paste CSV (GSTIN, Invoice No., Date, Taxable Value, IGST, CGST, SGST)

One invoice per line. Amounts in ₹ without commas. Date format: DD/MM/YYYY. IGST for inter-state, CGST+SGST for intra-state.

Frequently Asked Questions

What is GSTR-2B reconciliation?▾

GSTR-2B reconciliation is the process of matching your purchase register with the auto-drafted GSTR-2B statement on the GST portal. GSTR-2B shows all invoices uploaded by your suppliers. If an invoice is missing, you cannot claim ITC on it until the supplier uploads it.

What is the difference between GSTR-2A and GSTR-2B?▾

GSTR-2A is dynamic and updates continuously. GSTR-2B is static — fixed on the 14th of each month. ITC should be claimed based on GSTR-2B under the amended Section 16(2)(aa).

Can I claim ITC on a supplier invoice missing from GSTR-2B?▾

No — under Section 16(2)(aa), ITC is restricted to what appears in your GSTR-2B. Contact the supplier to file/amend their GSTR-1. Once they do, the invoice will appear in your next GSTR-2B.

What if a supplier's GSTIN shows as inactive?▾

If your supplier's GSTIN is cancelled or suspended, any GST charged on their invoice is invalid — the business cannot legitimately collect GST. ITC on such invoices is likely to be disallowed. Verify before payment using our GSTIN verification tool.