GST reconciliation tool
Match your purchase register with GSTR-2B, see which invoices are missing or don’t agree, and know how much input tax credit is backed before you file GSTR-3B.
Returns → GSTR-2B → choose the month → Download JSON (best) or Excel. Add all three months for a quarter.
Export purchases from Tally, Zoho Books, Busy or Excel for the same period, as .xlsx or .csv.
Your files are read and matched inside this browser. Nothing is uploaded to Brydgework.
Ten minutes before every GSTR-3B.
Reconcile every month, after GSTR-2B is ready on the 14th and before you file GSTR-3B. Small gaps are easy to fix when they are a few weeks old.
Download GSTR-2B
On the GST portal, open Returns, then GSTR-2B, pick the month and download the JSON. For a quarter, add all three months.
Export your purchase register
From Tally, Zoho Books, Busy or Excel, for the same period, with supplier GSTIN, invoice number, date, taxable value and tax.
Check the columns
The tool reads the headings and picks the right columns. Fix any it got wrong, then press Reconcile.
Act on the results
Every invoice lands in one of five groups, each with a clear next step. Download the Excel report for your records or your CA.
Five outcomes, five next steps.
Each invoice and note ends up in one group. Here is what each means and what to do about it.
| Result | What it means | What to do |
|---|---|---|
| Matched | Your books and GSTR-2B agree. | Claim in GSTR-3B, as long as the credit is otherwise eligible. |
| Matched with differences | Same invoice, but the taxable value, tax, tax head or date differ. | Find which side is wrong. Correct your entry, or ask the supplier to amend it in their next GSTR-1. Claim only the lower figure meanwhile. |
| Probable match | Same supplier and amount, but the invoice number is written differently. | Confirm it is the same invoice and fix the number in your books so next month matches cleanly. |
| In books, not in GSTR-2B | The supplier hasn't reported it, reported it late, or you rejected or parked it in IMS. | Don't claim it yet. Ask the supplier to file it in GSTR-1 or IFF, and watch the Section 16(4) date. |
| In GSTR-2B, not in books | A supplier reported an invoice you haven't recorded. | If it's genuine, record it. If it isn't yours or is wrong, reject it in IMS before you file GSTR-3B. |
The tool also flags reverse charge invoices (pay the tax in GSTR-3B first, then claim), credit shown as not available in GSTR-2B, records you rejected in IMS, invoices entered twice and tax booked under the wrong head.
Why GSTR-2B decides your credit.
Input tax credit is no longer claimed from your books alone. These are the rules a monthly reconciliation keeps you on the right side of.
No GSTR-2B, no credit
Since 1 January 2022, you can claim ITC on an invoice or debit note only after your supplier reports it in GSTR-1 or IFF and it appears in your GSTR-2B. There is no provisional credit for invoices that are missing.
IMS shapes your GSTR-2B
Since the October 2024 tax period, you can accept, reject or keep pending each supplier record in IMS. Records you don't act on are treated as accepted. GSTR-2B is generated on the 14th of the next month from these actions; if you act after that, recompute GSTR-2B before filing GSTR-3B. Pending records stay out until you accept them.
A deadline for every year
ITC for a financial year must be claimed by 30 November of the following year, or the date you file that year's annual return, if earlier. Invoices missing from GSTR-2B keep this clock running, so chase them early.
Pay suppliers within 180 days
If you haven't paid the supplier the value and tax within 180 days of the invoice date, reverse the credit with interest. You can claim it again once you pay.
Supplier must pay the tax
If a supplier hasn't filed GSTR-3B for the period by 30 September after the financial year ends, reverse the ITC on their invoices by 30 November. It can be re-claimed once they file and pay.
Some credit is blocked anyway
Items such as motor vehicles (with exceptions), food and beverages, club memberships and goods for personal use are blocked even when the invoice matches. A reconciliation can't see this, so check it separately.
Rules change through Council decisions and CBIC notifications. For the latest, see our notes on the 57th GST Council meeting, and check the GST portal’s advisories before filing.
Reconciliation, answered.
GSTR-2B. It is the fixed monthly statement that decides how much input tax credit you can claim. GSTR-2A keeps changing as suppliers file, so it is useful for tracking but not for the claim itself.
The JSON download from the GST portal is the most complete: it includes ITC availability, reasons, amendments and records rejected in IMS. The Excel download also works. For a quarter, add the three monthly files together.
No. The files are opened and matched inside your browser, and nothing is sent to Brydgework. Closing the tab clears everything.
Use the purchase register or a GST purchase report for the period and export it to Excel. Make sure it includes the supplier's invoice number and date, not just your voucher number, along with the supplier GSTIN, taxable value and IGST, CGST and SGST.
Credit notes are matched with credit notes from GSTR-2B and reduce the credit in the totals. If your register has no document-type column, negative lines are treated as credit notes.
Small gaps from rounding are common. With the default of ₹1, a tax head that differs by a rupee or less still counts as a match. Set it to zero for a strict comparison.
No. It only reads your files. Use the results to decide, then take the actions on the GST portal's IMS dashboard before filing GSTR-3B.
Yes. QRMP taxpayers get GSTR-2B quarterly. Download it for the quarter and compare it with the purchase register for the same three months.
Built for India’s small businesses.
GST invoice generator
GST and non-GST invoices with CGST, SGST or IGST worked out for you, a UPI QR, your logo and signature. Download as PDF.
Want GST compliance off your plate?
We help small businesses keep books, returns and input tax credit in step, every month, so year-end has no surprises.