How to do monthly GST reconciliation (GSTR-2B vs your books)

Monthly reconciliation protects your input tax credit and prevents nasty surprises at year end. It is a short, repeatable routine once you know the steps.

Step 1: Download GSTR-2B

Each month, pull your auto-generated GSTR-2B from the GST portal. It lists the input tax credit available based on what your suppliers filed.

Step 2: Match it to your purchase register

Compare 2B line by line with the purchase invoices in your books. Tick off every invoice that matches on GSTIN, invoice number, date and tax amount.

Step 3: Flag the mismatches

Missing in 2B means the supplier has not filed; missing in your books means you forgot to record a purchase. Wrong amounts need correcting. List every gap.

Step 4: Chase suppliers who have not filed

For invoices missing from 2B, remind the supplier to file. Your credit depends on their filing, so a quick nudge protects your money.

Step 5: Reconcile sales too

Match your sales register to what you reported in GSTR-1. Consistent sales, purchase and return figures keep you notice-free.

Frequently asked questions