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GSTAgent›Workflows›GSTR-2B vs Purchase Register
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Reconciliation⏱ 10 min
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GSTR-2B vs Purchase Register

Match every purchase invoice against GSTR-2B. Know exactly which ITC you can claim today.

Section 16(2)(aa) of the CGST Act makes ITC conditional on the invoice appearing in GSTR-2B. GSTAgent reconciles your entire purchase register against GSTR-2B from the GST Portal — automatically — and tells you exactly which ITC is safe to claim, which is at risk, and what to do about each invoice.

Sec 16(2)(aa)MonthlyITCGSTR-2B
Start GSTR-2B Reconciliation →
The Problem

Why this needs to be automated

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Manual JSON downloads every month
Every month a CA logs into the GST Portal, downloads GSTR-2B as a JSON file, tries to match it against the purchase register in Excel using VLOOKUP — which breaks the moment an invoice number has a minor format difference.
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Wrong ITC claims trigger Section 73 notices
Claiming ITC on an invoice not in GSTR-2B attracts a demand under Section 73 — the ITC amount plus interest at 18% per annum from the date of claiming plus penalty. One of the most common GST notices CA clients receive.
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Supplier follow-up too late
If a supplier has not filed GSTR-1, their invoices don't appear in your GSTR-2B. Without early detection you either claim incorrectly or miss the September deadline to claim ITC — losing it permanently.
Regulatory Context

The law that makes this matter

Sec 16(2)(aa)
ITC conditional on GSTR-2B
ITC is available only when the invoice details appear in GSTR-2B as furnished by the supplier. Introduced via Finance Act 2021, effective 01 Jan 2022.
Sec 73
Demand for wrongful ITC
Wrongful ITC claim attracts demand for the amount plus interest at 18% p.a. from the date of claim. Penalty up to 100% of tax in cases of fraud.
Sec 16(4)
September deadline
ITC for a financial year must be claimed by the September return of the following year or the annual return filing date, whichever is earlier.
How It Works

4 steps. Mostly automated.

01
Sync from TallyPrime
The GSTAgent Bridge connects to TallyPrime and fetches your complete purchase register — all voucher types, all GST categories. No CSV export, no manual upload.
02
Fetch GSTR-2B from portal
GST Portal Sync connects to GSTN via authorised API. Enter GSTIN, verify with OTP, GSTR-2B fetched live — no JSON download needed.
03
Auto-reconcile every invoice
Every invoice matched on GSTIN + invoice number + date + amount with fuzzy matching for format variants. 9 status codes assigned per invoice.
04
Review results and act
Matched invoices — claim ITC. Missing invoices — follow up with supplier. Mismatched amounts — verify with supplier. All with specific action per invoice.
Sample Output

What you actually see

Sample data — Metro Print Works Pvt. Ltd · FY 2026-27
Total invoices
98
Matched — ITC claimable
61
Not in GSTR-2B
37
Amount mismatch
1
ITC claimable
₹3,48,187
ITC at risk
₹1,84,230
Match rate
62%

Sample data for illustration only. Actual results depend on your client's Tally data. Not professional tax advice.

Edge Cases

How GSTAgent handles the tricky ones

ScenarioGSTAgent Output
Invoice number format differs (INV-001 vs INV001)SOFT_MATCH — flagged for review, not dropped
Supplier filed GSTR-1 after GSTR-2B generation dateTIMING_PENDING — will appear in next month's 2B
Same invoice booked twice in Purchase RegisterDUPLICATE_PR — flagged with both entries shown
Invoice in 2B but not in Purchase RegisterMISSBOOKS — ITC available, not yet claimed
Amount mismatch between books and 2BINV_CONFLICT — both amounts shown, diff highlighted
10 min
vs 2-3 days manually
9
Match statuses, not just matched/unmatched
0
JSON downloads needed
100%
Invoices covered
FAQ

Common questions

Does GSTAgent connect directly to the GST Portal?
Yes — via GSTN-authorised GSP API. Enter your GSTIN and verify with OTP. No JSON download, no manual upload.
What happens if our invoice numbers don't match exactly?
GSTAgent uses fuzzy matching — it normalises formats (removes spaces, slashes, leading zeros) and flags near-matches as SOFT_MATCH for review rather than dropping them.
Can I reconcile all 12 months at once?
Yes — upload GSTR-2B for all months at once. GSTAgent tracks which months are loaded and shows the full year ITC position.
What about ITC on invoices not yet in GSTR-2B?
These are flagged as TIMING_PENDING or UNREPORTED. Do not claim ITC on these until they appear in 2B — Section 16(2)(aa) makes it a condition.
Does this work with data from Marg, Busy, or SAP?
Yes — upload your Purchase Register as Excel or CSV. GSTAgent auto-maps columns and processes any format.
What is the September deadline for ITC?
ITC for FY 2025-26 must be claimed by the GSTR-3B for September 2026 or the GSTR-9 filing date, whichever is earlier — Section 16(4).

Ready to run this workflow?

A GSTAgent subscription code is required. CA firm plans from ₹1,400/month for 10 clients.

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