GST reconciliation that protects your input tax credit

GSTR-2B is the GST portal's system-generated statement of the supplier invoices available to you for input tax credit in a given month. GSTR-2B reconciliation is the process of matching that statement against your own purchase register so you can claim every rupee of credit you are entitled to, and avoid claiming credit on invoices that aren't actually in 2B (which is recoverable by the tax authority with interest and penalty).

Download your GSTR-2B JSON from the GST portal (Returns Dashboard → open the return → Download → Generate JSON), export your purchase register from Tally/your ERP as Excel or CSV, and upload both to ReconPe. It matches each invoice by IRN or by supplier GSTIN + invoice number + date within a small tolerance, then shows you three things: invoices booked but missing from 2B (ITC at risk), invoices in 2B not yet booked (unclaimed), and value mismatches to review.

ITC is the GST you paid on purchases that you can set off against the GST you owe on sales. You can only claim it on invoices present in your GSTR-2B (Rule 36(4) / Section 16(2)(aa)). Reconciling 2B against your books each month catches suppliers who haven't filed (blocking your credit), invoice-level filing errors, and duplicate or reversed entries — so you neither lose credit you're owed nor over-claim credit you can't support.

That invoice won't appear in your GSTR-2B, so the credit is blocked for the month. ReconPe flags it as ITC at risk and groups it under that supplier in a chase-list. If the supplier files late and the invoice shows up in a later 2B, attaching the next-period statement lets ReconPe reclassify it as deferred — credit you'll get next month rather than a permanent loss.

Yes. It matches your sales register against filed GSTR-1 to surface under-reported or extra entries on the outward side, and ties GSTR-3B out against GSTR-1 + GSTR-2B as a pre-file confirmation — with a ready-to-file status. The whole monthly close (ITC, sales, and the 3B tie-out) lives in one place, with an Excel or PDF export.

You get 3 GST reconciliations free after signing up — enough to run a full month's close (GSTR-2B ITC, GSTR-1 sales, and the 3B tie-out) and see the input tax credit you were missing. Paid plans add monthly volume: Starter includes 25 GST reconciliations a month and Growth 100, with unlimited on Enterprise.

GSTR-2A is dynamic — it keeps changing as suppliers file and amend — while GSTR-2B is a static statement generated on the 14th of each month and then frozen. GSTR-2B is the legal basis for your ITC claim under Rule 36(4), carries eligible/ineligible flags and IMS status, and is the statement you should reconcile against. 2A is useful only as a trend or audit reference.

Rule 88D lets the GST system automatically compare the ITC you claimed in GSTR-3B against what your GSTR-2B allows. If the excess crosses the notified threshold, you receive a DRC-01C intimation and must either pay the difference or explain it — and until you respond, your next GSTR-1 can be blocked. The practical defence is to run exactly that comparison yourself before filing: ReconPe's GSTR-3B tie-out computes the 3B-vs-2B gap per tax head with a ready-to-file verdict, so you see the mismatch before the department's system does.

No — under Rule 36(4) and Section 16(2)(aa), credit is available only for invoices appearing in GSTR-2B. Claiming it anyway is recoverable with interest and possible penalty. The right treatment is to defer the credit, chase the supplier to file, and claim it in the period it lands in 2B. ReconPe flags these invoices as ITC at risk and reclassifies them as deferred when they appear in a later 2B.

Under Section 16(4), ITC for invoices of a financial year must be claimed by 30 November of the following year or the filing of the annual return, whichever is earlier. Late-filed supplier invoices that surface in a later GSTR-2B are still claimable within that window — which is why tracking deferred credit month over month matters rather than writing it off.

Only tax credit notes do. Most dealer scheme settlements — QPS rebates, price protection, post-sale discounts — arrive as financial (commercial) credit notes, which carry no GST adjustment: your ITC stays intact and they never appear in GSTR-2B, so they must be tracked against the brand's statement instead. A tax credit note issued under Section 34 does reduce the original GST and requires a proportionate ITC reversal. If you are a multi-brand dealer, our dealer-side guide to GST on scheme credit notes covers the classification, CBIC 251/08/2025, and free scheme goods under Section 17(5)(h).

Not yet. ReconPe covers the monthly close — GSTR-2B ITC matching, GSTR-1 sales matching, and the GSTR-3B tie-out — plus TCS/TDS triangulation for marketplace sellers. The monthly closes and their Excel exports give you clean period-wise workings to build the annual return from, but GSTR-9 itself is not automated today.