GSTR-2B reconciliation software
ReconScribe reconciles GSTR-2B with your purchase books invoice by invoice, sorts every invoice into matched, value mismatch, in books only or in 2B only, and works out the ITC difference. Upload the portal JSON or Excel with your books Excel; the free plan includes one reconciliation a month.
A sample reconciliation
The demo company, Acme Industries Pvt Ltd, for May 2026. The data is fictional and laid out the way your own run reports it. The live demo opens the full result screen and the ITC tracker.
- Matched
- 112
- In books and in 2B, same tax
- Value mismatch
- 2
- Same invoice, different tax or taxable value
- In books only
- 6
- Booked, not yet in 2B: ITC to hold and chase
- In 2B only
- 4
- Reported by the supplier, not in your books
- ITC in your books
- ₹2,45,300
- ITC in GSTR-2B (118 invoices)
- ₹2,38,950
- ITC difference (books less eligible 2B)
- ₹6,350
| Supplier | Books invoice | 2B invoice | Books tax | 2B tax | Result |
|---|---|---|---|---|---|
| Globex Corporation | GLX-887 | GLX/887 | ₹9,000 | ₹9,000 | MatchedGLX-887 and GLX/887 read as one invoice number once the hyphen and slash are set aside. |
| Kaveri Cloud Services Pvt Ltd | KCS-5521 | KCS-5521 | ₹12,500 | ₹12,950 | Value mismatchSame invoice, but 2B shows ₹450 more tax than your books. |
| Tech Supplies Ltd | TS-3847 | not in 2B | ₹6,900 | In books onlyBooked, but the supplier has not reported it in this 2B yet. | |
| Global Services | not in books | GS-2890 | ₹14,550 | In 2B onlyThe supplier reported it to your GSTIN; it is not in your books. |
One example row from each bucket. Open the live demo for every row, the review flags and the ITC tracker.
How it works
- Step 1
Download the two files
Download GSTR-2B for the month from the GST portal, as the JSON (it reads one to one) or the Excel workbook. Export your purchase register or bills from your accounting software as an Excel (.xlsx) file, with the bills on the first sheet.
- Step 2
Upload them together
ReconScribe reads the B2B, amendment, credit and debit note and import sections of 2B, and finds the invoice number, date, supplier, GSTIN, taxable value and tax columns in your books from the headers. A Zoho Books Account Transactions export is read as it is.
- Step 3
Review, approve and export
Each invoice lands in one bucket with the reason. Undo a wrong match, pair two rows yourself or accept a known difference, then Approve and Save and download the Excel report, with one sheet per bucket.
What it checks on every invoice
The matching is plain code, the same on every run. Tax is the anchor; the invoice number, supplier and date confirm it. Where the evidence is thin, a match is flagged for review rather than passed silently.
Tax within ₹2 or 0.5 percent
Tax amounts agree when they are within the larger of ₹2 or 0.5 percent, which absorbs paise rounding. Anything wider is a difference you see.
Invoice numbers without punctuation
Case, spaces, slashes and hyphens are set aside before invoice numbers are compared, so GLX-887 in your books and GLX/887 in 2B are the same invoice.
Never across two supplier GSTINs
When your books carry the supplier GSTIN, or one learned from an earlier approved run, it must equal the GSTIN in 2B. Without a GSTIN, names confirm a supplier only when they match closely once words like Pvt Ltd and India are set aside. Where no GSTIN is available and the names differ, a pair is kept only with a review note.
The 183-day rule
Invoice numbers restart every financial year, so the same number more than 183 days apart is treated as a different invoice. When a date cannot be read on an invoice number match, the match is flagged for review so you can check the year.
Taxable value cross-check
The same invoice number and tax on a different taxable value goes to value mismatch, not matched. A books column holding the gross amount (taxable value plus tax) is recognised and not flagged.
Lumped entries
One books entry, such as a card payment, is matched to two to five invoices of the same supplier whose tax adds up to it, credit notes included, and flagged for review.
Your corrections stick
Unmatch a wrong pair and that supplier name is not paired with that GSTIN again unless you pair them yourself. Undo a lumped match and it is not offered again in later runs.
Tax split and your own GSTIN
Books rows with IGST next to CGST or SGST, unequal CGST and SGST, or parts that do not add up to the total are flagged. Your own GSTIN in the supplier column is ignored instead of blocking every match.
Free and premium
Free
- ✓One reconciliation a month: GSTR-2B against your books
- ✓Portal JSON or Excel, and your books as an Excel (.xlsx) export with its columns found for you
- ✓AI summary and next steps
- ✓Excel report; results kept 3 days
Premium
- ✓Up to 3 reconciliations a day, with results kept
- ✓Carry-forward ITC tracker with Section 16(4) deadlines
- ✓Saved books column mapping
- ✓Mark ITC not-claimable and lock reconciled periods
- ✓Deeper AI review
Premium is priced per company. See pricing or write to admin@reconscribe.com.
What each result means and what to do next
Matched: the invoice is in your books and in GSTR-2B with the same tax, so 2B supports the ITC, unless 2B marks the invoice ITC not available. Matches made on weaker evidence, such as an amount match where the supplier is not confirmed or the invoice numbers differ, stay in matched with a review note, and the result screen lists them as items that need a quick review before you rely on the report.
Value mismatch: the same invoice with a different tax or taxable value. Check the bill, then correct your books or ask the supplier to amend. If the difference is known and fine, accept it with a note so it stops showing as open.
In books only: you booked the invoice but it is not in this 2B, usually because the supplier has not filed yet. Treat it as pending ITC: follow up with the supplier and claim it when it appears.
In 2B only: the supplier reported an invoice to your GSTIN that is not in your books. Either it is not booked yet, or it needs taking up with the supplier. Invoices that 2B marks as ITC not available are left out of the ITC difference.
The carry-forward ITC tracker
A reconciliation is a draft until you approve it. On premium, approving a run sends its in books only and in 2B only invoices to the ITC tracker, skipping any without an invoice number or already open there, so open items carry into the next month instead of getting lost between spreadsheets. When a later approved run matches one of them, it is marked resolved on its own. Corrections you make to a run, such as an unmatch or a manual match, update the tracker straight away.
Each dated invoice carries the date the tracker works to: 30 November after the end of the invoice’s financial year. Section 16(4) can close the window earlier if you file the annual return before then. You can knock an item off, book it, park it, write it off or reject it, add one the engine missed, and each change is recorded in the item’s history.
Frequently asked questions
Is GSTR-2B reconciliation free on ReconScribe?
Yes. The free plan includes one reconciliation a month per company, and one a month per GSTIN across all companies, so adding companies does not add free runs. Free results are deleted after 3 days, so download the Excel report. Premium allows up to 3 reconciliations a day per company, with results kept.
Which files do I need to upload?
Two: GSTR-2B from the GST portal, as the JSON (.json) or the Excel workbook (.xlsx), and your purchase books as an Excel (.xlsx) file, with the bills on the first sheet and the column headings within the first 8 rows. The 2B Excel must be the portal workbook with its B2B and CDNR sheets; the JSON is preferred because it reads one to one.
Does it work with Zoho Books, Tally and other software?
Yes, as long as the export is an Excel (.xlsx) file. A Zoho Books Account Transactions export is read directly: the tax ledger lines are grouped by transaction and split into IGST, CGST and SGST. From Tally or any other software, export a sheet with one row per bill, an invoice or bill number column and the tax columns. The columns are found from the headers, and premium can save a column mapping for your format.
How does it decide that two invoices are the same?
Tax first, within ₹2 or 0.5 percent, then the invoice number, supplier and date confirm it. A pair is never made across two different supplier GSTINs, and the same invoice number more than 183 days apart counts as a different invoice. When only the amount agrees, the match carries a review note.
How is the ITC difference worked out?
It is the tax in your books less the eligible tax in GSTR-2B, leaving out invoices that 2B marks as ITC not available. In the sample above, books show ₹2,45,300 and 2B shows ₹2,38,950, a difference of ₹6,350 to explain. On premium, invoices you mark not claimable are left out too.
What deadline does the ITC tracker use?
For each invoice with a readable date, the tracker uses 30 November after the end of the invoice’s financial year. An invoice dated 10 April 2026 gets 30 November 2027, and one dated 28 February 2026 gets 30 November 2026. Section 16(4) can close the window earlier if you file the annual return before that date. The tracker is part of premium.
Does it use AI to match invoices?
No. The matching is plain code with no AI. After you approve a run, an AI advisor reads at most 120 problem rows from it, never the whole file, and writes a summary and next steps; premium gets a deeper review. If the day’s shared free AI budget is used up, the reconciliation still completes and the advice resumes the next day.
What happens to the files I upload?
They are read when you upload them, and only the parsed invoice rows and results are saved. On the free plan those are deleted 3 days after the run; only the run summary stays, so the monthly limit holds. On premium they are kept, and approving a run carries its open invoices into the ITC tracker.
Related
- Live demo: GST reconciliationThe full result screen and the ITC tracker on sample data. Read-only.
- GSTR-2B reconciliation Excel templateOur guide on reconscribe.com: the manual method in Excel, with a template to download.
- PricingWhat the free plans include, and premium priced per company.
- Start freeCreate an account and unlock GST Reco for one free reconciliation a month.
GST Reco, free to start
Reconcile GSTR-2B against your books with a carry-forward ITC tracker.