GSTR-2B reconciliation checklist
A bill in GSTR-2B still needs checking. A missing bill needs follow-up. Neither result, on its own, settles input tax credit.
Your purchase register records what the business has booked. GSTR-2B is an auto-drafted input tax credit statement built from information reported through the GST system. They answer different questions.
The GST portal asks taxpayers to reconcile GSTR-2B with their own records. It also warns that credit can be unavailable for reasons beyond those flagged in the statement. A match is one part of the eligibility check.
Compare three records
Take a purchase you recognise. Put the original invoice, the entry in your books and the GSTR-2B record together. Compare the supplier GSTIN, invoice number and date, taxable value and tax amounts. Keep the invoice reference on any follow-up so the supplier and your CA can find the same document.
Then separate the differences. A bill in your books but missing from the statement needs a different conversation from a statement record you cannot recognise. A value mismatch is a third problem. Sending one unexplained total to the CA hides which problem needs work.
Follow up on differences
For a missing bill, ask the supplier to check the reported details and keep their reply with your query. For an unfamiliar record, find out whether it belongs to your business before adding anything to the books. For a value mismatch, compare the original and any credit or debit note before changing the entry.
A short working list is enough: invoice reference, difference, person following up and what happened next. Carry unresolved items forward visibly. Otherwise the same bill can become a fresh mystery next month.
Check the statement version
In the Invoice Management System (IMS), recipients can accept or reject invoices and, where allowed, keep them pending. If you take or change an action after the draft GSTR-2B is generated, GSTN’s IMS advisory says to recompute it. Keep the version used for the review, and check the current portal instructions with your CA before filing.
This working list helps organise the review. Your CA still needs to assess eligibility, reversals and the right return period for your business. This note was checked on 9 November 2026; GST rules and portal workflows can change.
Edernal’s current limits
Edernal Books can prepare bill drafts for a person to review and post. Automatic GSTR-2B matching is not available yet. You still need to reconcile your records with the GST portal and resolve the differences with your CA.
Read the checklist for reviewing an AI-prepared bill.
Sources
GST portal: GSTR-2B FAQs: what the statement contains, reconciliation and credit limitations.
GSTN: Invoice Management System advisory: actions on records and recomputing GSTR-2B (PDF).