Guide
How to reconcile GSTR-2B with your Tally books
GSTR-2B shows which supplier invoices the GST system has on record for you. Matching it with the purchase bills in TallyPrime every month is how you avoid claiming too much credit, or too little.
Short answer: Download your GSTR-2B JSON from the GST portal each month, then compare it bill by bill with the purchase vouchers in TallyPrime, either in TallyPrime’s own GSTR-2B reconciliation or in a tool such as TallyNexa. Sort every bill into matched, different, in books but not in 2B, and in 2B but not in books, then correct entries and chase suppliers before you file GSTR-3B.
What GSTR-2B is
GSTR-2B is a statement the GST portal prepares for you each month from what your suppliers report in their returns. The portal generates it around the 14th of the following month. With the Invoice Management System (IMS), you can accept, reject or keep invoices pending, and 2B can be recomputed after you act, before you file GSTR-3B. Check the portal’s notices for the current timing.
Under the CGST Act, input tax credit on a bill is generally available only when the supplier has reported it and it appears in your GSTR-2B. A bill in your books but missing from 2B is credit you cannot take yet.
Step 1: download GSTR-2B
- Sign in to the GST portal.
- Open the Returns Dashboard, pick the financial year and the month, and open GSTR-2B.
- Download the JSON file, and the Excel file if you want to read it yourself.
Step 2: Tally’s own way
Recent TallyPrime releases can read GSTR-2B. You either import the file you downloaded, or sign in to the GST portal from inside TallyPrime and fetch it. TallyPrime then shows its GSTR-2B reconciliation, setting your purchase vouchers beside the 2B invoices so you can see which match and which do not. Menus and the connected GST options differ by release; follow Tally’s help for yours.
The match is only as good as the purchase entries. Make sure each purchase voucher has the supplier’s GSTIN in the party ledger, the supplier’s invoice number exactly as printed, and the invoice date.
Step 3: the TallyNexa way
TallyNexa reads purchase vouchers from TallyPrime through its connector, so you do not need to export anything from Tally.
- Open GSTR-2B matching in TallyNexa and upload the 2B JSON you downloaded.
- Each purchase bill is marked matched, different, not in 2B, or only in 2B.
- Look at credit at risk, totalled by supplier, to see where the money is.
- Open the list of suppliers who have not filed, and send each one a reminder.
- See the credit to reverse under Rule 37A: bills whose supplier has not filed GSTR-3B for that month.
- Download the list to Excel for your working papers or your CA.
Step 4: work through the differences
| Status | What it usually means | What to do |
|---|---|---|
| Matched | Same supplier, invoice and amounts | Nothing. Take the credit. |
| Different | Amount, tax, date or invoice number differs | Check the bill. Correct your entry, or ask the supplier to amend theirs. |
| Not in 2B | The supplier has not reported it, or reported it in another month | Hold the credit. Remind the supplier and look again next month. |
| Only in 2B | A bill you have not entered, or one entered under another GSTIN or number | Find the bill. Enter it, or tell the supplier if it is not yours. |
Common causes of a mismatch
- Invoice number typed differently, such as "INV/123" on the portal and "123" in Tally.
- Supplier’s GSTIN missing or wrong in the party ledger.
- Bill entered in the month you received it, while the supplier reported it in the month they issued it.
- Freight or other charges added in your entry but not shown on the invoice.
- Debit or credit notes entered on one side only.
- One bill split into two vouchers, or two bills entered as one.
Make it a monthly habit
Run the match each month after 2B is generated and before you file GSTR-3B. Keep a note of the credit you held back and why, and look for it in the following months’ 2B. A short list each month is far easier than a year-end search at GSTR-9 time.
Share the not-in-2B list with your purchase team. A supplier who keeps filing late is a supplier whose credit you keep waiting for, and that is worth raising when you next negotiate terms.
TallyNexa prepares GSTR-1, GSTR-3B and GSTR-9 views from your vouchers, with each figure opening its bills, and the 2B matching shown here. It does not file returns; filing stays on the GST portal or with your CA.
Questions people ask
How do I reconcile GSTR-2B in TallyPrime?
Download GSTR-2B from the GST portal, bring it into TallyPrime (import the file, or fetch it from inside Tally in recent releases) and open the GSTR-2B reconciliation. Then correct entries or chase suppliers for each bill that does not match.
GSTR-2B Tally se kaise match kare?
Download the 2B JSON from the portal and compare it bill by bill with your purchase vouchers, either in TallyPrime’s GSTR-2B reconciliation or by uploading it to TallyNexa, which marks each bill matched, different, not in 2B, or only in 2B.
Why is a purchase bill in my books but not in GSTR-2B?
Usually the supplier has not filed, filed in a different month, or used a different GSTIN or invoice number. Hold the credit, remind the supplier and check the next month’s 2B.
When is GSTR-2B generated?
Around the 14th of the month after the tax period. With IMS it can be recomputed after you act on invoices. Check the GST portal for current dates.