GST · PRACTICAL CHECKLIST

Your first GSTR-2B reconciliation: a practical checklist

Bring your purchase records and portal statement together, one difference at a time.

VyaparSetuOnline · Starter guide · 7 September 2026

A reconciliation is a comparison, not just a total to tick off. Start by making a clear list of differences between your purchase records and the portal statement.

Get your working papers ready

1. Download the relevant GSTR-2B statement from the GST portal and keep the original file unchanged.
2. Export your purchase register for the review period. Include supplier GSTIN, invoice number, date, taxable value and tax amounts.
3. Match invoices and keep separate lists for missing documents, amount differences and possible duplicates.
4. Record your follow-up and the reason for each unresolved difference.

Before using the result

Appearance in GSTR-2B does not by itself establish eligibility. Review applicable ITC conditions, reversals and reverse-charge items before preparing the return. The official FAQ specifically asks taxpayers to reconcile with their books and avoid duplicate credits.

Official reference: GST portal — GSTR-2B FAQs ↗

For learning and preparation. Verify the rules and official guidance for your period and circumstances before making a filing or tax decision.