GSTR-2B reconciliation: find the input credit at risk before you file 3B
Put a GSTR-2B next to the purchase register and get the list a CA actually needs: which vendor, which invoice, how much credit, and what to do about it. Made for firms working through many clients each month.
- Works with the portal file or your own copy of 2B
- Reads Zoho Books bill exports as they are
- Excel report with the client name, ready to send
- No sign-up, no limits
Client data stays with you. The files are opened and matched on this computer, and the page keeps working with the internet switched off.
GSTR-2B against purchase register, sample files
Input credit at risk
₹15,360
- Malar Electricals2 invoices₹6,300High
- Pioneer Tools2 invoices₹5,040Medium
- Crest Fabrics1 invoice₹2,160Low
Run the comparison
or drop a file on this row
or drop a file on this row
Export bills for the year so far, not just the month. That is how bills entered in the wrong month get caught.
How the matching works
Same vendor, same invoice
Invoices are matched on the supplier GSTIN and the invoice number, after removing separators, leading zeros and financial-year fragments, so a bill entered as 1 finds the vendor's INV/001/24-25.
Same vendor, same amount, number written differently
If the numbers still differ, a pair with the same GSTIN, the same tax and dates within a week is shown as a probable match for you to confirm. It is never counted as matched.
Same invoice, different GSTIN
An invoice with the same number and tax, dated within three days, under a GSTIN that shares the PAN or differs by a character or two, is shown separately, because credit can only be taken under the GSTIN in 2B.
Then the differences
Matched pairs are checked for tax, taxable value, date and tax type. IGST on one side and CGST plus SGST on the other usually means the place of supply is wrong on one side.
What each result means
| Result | What to do |
|---|---|
| Matched | Nothing to do. |
| Matched with differences | Check the bill against the vendor's invoice. If your entry is right, ask the vendor to amend GSTR-1; if not, correct the bill. |
| Same vendor and amount, number differs | Same vendor and amount, dated within a week of each other, but the invoice number differs. Confirm it's the same invoice and correct the number on whichever side is wrong. |
| In your books, not in 2B | The vendor hasn't reported it, reported it late, or used another GSTIN, or the bill is pending or rejected in IMS. Check IMS first, then ask the vendor to file or amend GSTR-1. Credit on these is at risk until it appears in 2B. |
| In 2B, not in your books | A bill may not be entered yet, or the credit is unclaimed. Check with purchases and enter the bill if it's genuine. |
| Booked in a different month | The bill is in your books, dated in another month. Check the date, and take credit in the month it appears in 2B. |
| GSTIN differs | The same invoice appears under a different GSTIN in 2B. Check the vendor's GSTIN in your books; credit is claimable only under the GSTIN in 2B. |
| Possible duplicate | The same invoice appears twice on one side. Remove the duplicate before filing. |
| ITC flagged in 2B | 2B marks this as ITC not available, or as reverse charge. Read the portal's reason before claiming. Reverse charge credit comes only after the tax is paid in cash. |
| Not expected in 2B | Unregistered, overseas and composition vendors, and bills with no GST charged, don't appear in 2B. Listed for completeness. |
Tolerance
What this version doesn't do
Before you ask
Does any client data reach Aspara?
No. The files are opened and compared on your computer. Load the page, switch off the internet, and it still works. We only count that the tool was used, not what was in the files.
Which files does it accept?
The GSTR-2B Excel from the GST portal, or your own trimmed copy of it, and a purchase register as an Excel or CSV export from Zoho Books, Tally or any other software. If the columns are not recognised, you pick them once and the tool remembers them for the next client.
Does it work with Zoho Books?
Yes. Export the Bill Details report from Zoho Books as Excel and drop it in. It is recognised without any column mapping.
How is credit at risk worked out?
It is the tax on bills that are in your books but not in 2B, bills entered twice, the extra tax where your bill is higher than 2B, tax on invoices reported under a different GSTIN, and tax on invoices 2B marks as ITC not available.
What does it cost?
Nothing, and there is no sign-up or limit. If you would rather have it run every month for all your clients without handling files, we can set that up for you.
Run this for every client, every month, without uploading files
We can set up the same check on Zoho Catalyst, connected to each client's Zoho Books. It runs once 2B is out, and you get the mismatch list and vendor emails ready to send.