Start with the same period and records
A reconciliation is useful when it explains differences, rather than simply producing a matching percentage. Keep the purchase register, relevant GSTR-2B download and supporting invoices together. Identify the period covered by each file and preserve the original exports before making adjustments.
Compare at invoice level
Review supplier GSTIN, invoice number, invoice date, taxable value and tax amounts. Check credit notes and amendments separately. Small formatting differences can create apparent mismatches, so standardise the comparison fields without changing the underlying source records.
Give each difference a reason and an owner
Group exceptions into missing records, value differences, duplicate entries, credit notes and items requiring supplier clarification. Assign an owner and record the next action. A difference caused by timing needs a different follow-up from an invoice entered twice.
Review credit eligibility separately
Matching an invoice does not settle every question about input tax credit. The GST portal recommends reconciling GSTR-2B with the taxpayer’s records and avoiding duplicate credit. Review eligibility and the applicable conditions separately before deciding how a transaction should be treated in the return.
Keep the review trail
Retain the exception list, supporting documents, supplier correspondence and reviewer notes alongside the final reconciliation. Carry unresolved items into the next review rather than silently dropping them. This makes later queries easier to explain.
Further reading: GST portal: GSTR-2B FAQs
General information. The appropriate approach depends on your records, circumstances and applicable requirements.