ITC Reconciliation Calculator — GSTR-2B vs Purchase Register
Upload your GSTR-2B JSON (downloaded from gst.gov.in) and your purchase register CSV. The tool matches every invoice by supplier GSTIN + invoice number, flags book-only entries where ITC must be held back under Section 16(2)(aa), and exports a reconciliation report. Runs entirely in your browser — your data never leaves your device.
1. Purchase Register (Books)
CSV from TallyPrime, Zoho Books, or Excel
Or paste CSV rows directly
2. GSTR-2B (Portal)
JSON download from gst.gov.in
Or paste JSON / CSV directly
Matched
0 invoices
ITC ₹0.00 claimable
Book Only
0 invoices
ITC ₹0.00 on hold
Portal Only
0 invoices
ITC ₹0.00 unbooked
Rounding Variance
0 invoices
Net ₹0.00 diff
Section 16(2)(aa) Recovery Opportunity
₹0.00 is immediately claimable from matched entries. ₹0.00 must be held back until your suppliers file their GSTR-1 correctly — contact them with the Book-only export below.
| Status | Supplier GSTIN | Trade Name | Invoice No | Date | Taxable Value | Total Tax (Books) | Total Tax (Portal) | Variance | Recommended Action |
|---|
Purchase Register CSV Template
The Books panel accepts any CSV with a header row. Column names are matched fuzzily — GSTIN, Supplier GSTIN, and GST No all work. Required: a supplier GSTIN column, an invoice-number column, and at least one tax column (IGST or CGST+SGST).
gstin,trade_name,invoice_no,invoice_date,taxable_value,igst,cgst,sgst,cess
27AAACI1234A1Z5,Acme Traders Pvt Ltd,INV-001,01-04-2026,10000.00,0.00,900.00,900.00,0.00
29AABCU9603R1Z2,Bharat Suppliers,INV-002,03-04-2026,25000.00,4500.00,0.00,0.00,0.00
33AAACT9912C1ZB,Coromandel Industries,B-998,15-04-2026,7500.00,0.00,675.00,675.00,0.00Dates accepted: DD-MM-YYYY, DD/MM/YYYY, or ISO YYYY-MM-DD. Numbers can include commas (10,000.00) or rupee symbols.
How to Reconcile GSTR-2B vs Your Books
Download GSTR-2B
Log in to gst.gov.in → Returns Dashboard → GSTR-2B → Download JSON
Export Books CSV
Export the same period's purchase register from TallyPrime / Zoho / Excel
Upload Both Files
Drop CSV in panel 1, JSON in panel 2 — parsed in your browser
Run Reconciliation
Matches by GSTIN + invoice number; classifies each row
Act & Export
Filter by category, export CSV, share Book-only list with suppliers
Section 16(2) of the CGST Act — Conditions for ITC
All four clauses must be satisfied before Input Tax Credit can be claimed. Source: CBIC Tax Information Portal.
| Clause | Condition | What this tool verifies |
|---|---|---|
| 16(2)(a) | Possession of tax invoice or debit note | Implicit — your purchase register row implies you hold the source document. |
| 16(2)(aa) | Supplier has filed GSTR-1 and the invoice is communicated to you via GSTR-2B (effective 1 Jan 2022 per Finance Act 2021) | This is the core check. If a row is Book-only, clause (aa) fails — ITC must be held back. |
| 16(2)(b) | Goods or services actually received | Out of scope — confirm separately against GRN / service-acceptance records. |
| 16(2)(c) | Supplier has actually paid the tax to government | Presence in GSTR-2B is a proxy for "filed" but not "paid". Check the ITC-availability flag on the GST portal for ineligible markers. |
| 16(2)(d) | You have furnished your own GSTR-3B | Your responsibility — file GSTR-3B by the 20th of the following month. |
| Proviso to 16(2) | Payment to supplier within 180 days of invoice | If you have not paid the supplier within 180 days, the claimed ITC must be reversed with interest under Section 50. |
For a full read of the statute see CGST Act §16 and CGST Rules §36. This tool is not a substitute for professional GST advice.
Frequently Asked Questions
GSTR-2B is a static, auto-drafted ITC statement generated on the 14th of every month from your suppliers' GSTR-1, IFF, GSTR-5 and GSTR-6 filings. Unlike GSTR-2A which keeps changing as suppliers amend their returns, GSTR-2B is frozen for the period — making it the authoritative reference for ITC eligibility under Section 16(2)(aa) of the CGST Act.
Section 16(2) requires four conditions: (a) possession of a tax invoice or debit note; (aa) the supplier has furnished the invoice details in their GSTR-1 and the details are communicated to you via GSTR-2B (effective 1 January 2022 per Finance Act 2021); (b) the goods or services have actually been received; (c) the supplier has paid the tax to the government; and (d) you have furnished GSTR-3B. Clause (aa) is what this tool helps you verify. See CBIC's official text for the full statute.
Matched: the invoice appears in both your books and GSTR-2B with the same supplier GSTIN and invoice number — ITC is claimable subject to other Section 16 conditions. Book Only: the invoice is in your purchase register but not in GSTR-2B — ITC must be held back until the supplier files correctly. Portal Only: GSTR-2B has an invoice you have not recorded in your books — likely a missed booking or a wrongly-claimed supplier credit; investigate before reconciling.
Per Section 16(2)(aa), ITC can only be claimed for invoices communicated via GSTR-2B. If an invoice is in your books but absent from GSTR-2B, the recommended action is to hold the ITC, contact the supplier to file or amend their GSTR-1, and wait for the next GSTR-2B cycle. If the supplier does not comply, the ITC may need to be reversed and recovered from the supplier separately. TallyPrime's connected GST module automates this follow-up at scale.
No. All parsing, matching and CSV export happens entirely in your browser using client-side JavaScript. The GSTR-2B JSON file and your purchase register never leave your device. You can verify this in your browser's network tab — there are no API calls back to our servers when you run a reconciliation.
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Related GST Articles
GSTR-2B Explained
When GSTR-2B is generated, what sections it contains, and how to download the JSON.
Input Tax Credit (ITC)
All four Section 16(2) conditions, the 180-day proviso, and common reversal scenarios.
GST Reconciliation
Why books-vs-portal matching is the single biggest source of ITC leakage for SMBs.
Automate ITC Reconciliation in TallyPrime
This tool gives you a one-period snapshot. TallyPrime runs the same reconciliation automatically every month, flags Book-only invoices for supplier follow-up, and reverses provisional ITC at the 180-day mark. As Mumbai's 5-Star Tally Partner, Mark IT can wire this up for you — see our support services or customisation packages.