Step 1: Gather your source files

Download GSTR-2B from the GST portal for the return period. Export your purchase register from Tally, Zoho Books, Busy, SAP, or Excel. Ensure both files cover the same tax period and include invoice number, GSTIN, tax amounts, and invoice date at minimum.

Step 2: Normalize invoice identifiers

Invoice numbers often differ between books and portal due to prefixes, slashes, leading zeros, or credit note notation. Before matching, normalize formats or use software that handles fuzzy matching and CDN (credit/debit note) linkage automatically.

Step 3: Match and categorize exceptions

Compare each purchase invoice against GSTR-2B entries. Bucket results into: fully matched, tax amount mismatched, present in books but missing from portal, ineligible ITC, and IMS pending. Only matched and verified ITC should flow into GSTR-3B Table 4.

Step 4: Resolve vendor and portal gaps

For missing portal entries, contact vendors to file GSTR-1. Document every follow-up — auditors and department officers may ask for evidence. For tax mismatches, verify whether the error is in your books or the supplier's filing before adjusting ITC claims.

Step 5: Export filing-ready reports

Generate GSTR-3B Table 4 ITC breakdown, vendor-wise mismatch statements, and executive reconciliation summaries. Archive exports with timestamp and approver name for your audit file before filing GSTR-3B.

Step 6: Automate for the next period

Save column mapping templates for recurring uploads. CA firms running this workflow across many clients benefit from a multi-tenant platform with firm-wide status tracking — so no client slips through before the filing deadline.

Automate this workflow with Complytics

Complytics runs steps 2–5 automatically and gives CA firms a dashboard to track reconciliation status across all clients.

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How to Reconcile GSTR-2B Step by Step