FinyaaraGSTR-2B reconciliation with TallyPrime: a step-by-step guide
Before you file GSTR-3B, check every purchase bill in Tally against GSTR-2B. ITC can be claimed only on invoices your suppliers have reported, so every bill that doesn't match is credit you may lose or need to defend later.
What GSTR-2B is
GSTR-2B is the monthly statement of input tax credit (ITC) that the GST portal puts together from what your suppliers report in their GSTR-1 (or IFF). It is generated on the 14th of the following month and does not change after that, unlike GSTR-2A, which keeps updating as suppliers file. Since the portal's Invoice Management System (IMS) arrived, you can also accept, reject or keep pending each supplier invoice, and GSTR-2B reflects those choices.
Section 16(2)(aa) of the CGST Act allows ITC only on invoices that your supplier has reported and that appear in your GSTR-2B. Your Tally books say what you bought; GSTR-2B says what you can claim. Reconciliation is matching the two.
What to compare
Match each purchase voucher in TallyPrime with a GSTR-2B line on:
- Supplier GSTIN: from the supplier's ledger in Tally.
- Invoice number: the supplier's number (the voucher's Reference in Tally), not your own voucher number.
- Invoice date and the return period it was reported in.
- Taxable value and tax: IGST, or CGST and SGST, head by head.
- Document type: an invoice, a credit note or a debit note.
How to do it by hand
- On the GST portal, open Returns Dashboard, pick the period, and download GSTR-2B (Excel or JSON).
- In TallyPrime, export the purchase register for the same period with GSTIN, supplier invoice number, date, taxable value and tax heads.
- Clean both sides: trim spaces, and make invoice numbers comparable (suppliers write "INV/0042", "inv-42" and "42" for the same bill).
- Match on GSTIN + invoice number, then compare amounts. Anything left over on either side is a mismatch to work through.
- Fix what's yours in Tally, ask suppliers to fix what's theirs, and claim ITC in GSTR-3B only on what matched.
Recent TallyPrime releases can also import the GSTR-2B file and reconcile inside Tally, one company at a time.
The mismatches you will find, and what to do
| What you see | Usual cause | What to do |
|---|---|---|
| In Tally, not in GSTR-2B | Supplier hasn't filed GSTR-1, reported it late or under the wrong GSTIN, or their GSTIN was cancelled | Hold the ITC and ask the supplier to report it. Check again next month. |
| In GSTR-2B, not in Tally | Bill not entered yet, or booked to another company | Enter it in Tally, or reject it in IMS if it isn't yours. |
| Same invoice, different amount | A typing error on one side | Check the bill; correct Tally, or ask the supplier to amend. |
| IGST on one side, CGST + SGST on the other | Wrong place of supply | Find out which side is wrong. Credit claimed under the wrong head is at risk. |
| Invoice on one side, credit or debit note on the other | Wrong document type | Correct the voucher type in Tally, or ask the supplier to. |
| Same bill entered twice in Tally | Duplicate voucher | Delete the copy, so ITC isn't claimed twice. |
| GSTIN in Tally fails the check digit | A typo in the supplier ledger | Correct the supplier's GSTIN in Tally. |
| Invoice number written differently | "INV/0042" against "42" | Confirm it is the same bill, then align the reference. |
| Reported in a later month | Supplier filed late | Claim it in the month it appears in GSTR-2B, within the time limit. |
| GSTR-2B says ITC not available | For example, a place-of-supply mismatch | Don't claim it until the supplier fixes it. |
| Supplier amended the invoice | An amendment in a later GSTR-1 | Adjust the ITC to the amended figure. |
| Composition or unregistered supplier | No ITC to pass on, so it will never be in GSTR-2B | Nothing to chase. Check reverse charge where it applies. |
| Matched, but booked to an expense like staff food or a car | Blocked credit under Section 17(5) | Don't claim it, even though it is in GSTR-2B. |
Two deadlines that cost real money
- The Section 16(4) time limit. ITC for a financial year must be claimed by 30 November of the next year (or the annual return date, if earlier). A supplier who reports very late can push a bill past it.
- The 180-day payment rule. A matched bill can still lose its ITC if you don't pay the supplier within 180 days of the invoice date. Work out the date with our ITC 180-day calculator, and see ITC reversal under Rule 37 for what happens if you miss it.
How Finyaara does it
FinDesk reads the purchase books from TallyPrime on your PC; it never changes a voucher. You upload the GSTR-2B JSON, and Finyaara compares it with the books bill by bill, giving every bill one of the statuses above. It suggests probable matches when an invoice number is written differently, flags duplicates and bad GSTINs, and checks a missing bill again against every GSTR-2B you upload later.
CAs see every client on one screen, ranked by what needs them first. Business owners get a short list of what only they can fix, like which suppliers to chase.
More: GSTR-2A vs GSTR-2B, and the GST due dates for when GSTR-2B is ready.
Questions
What is the difference between GSTR-2A and GSTR-2B?
GSTR-2A keeps changing as suppliers file or amend. GSTR-2B is a fixed statement for each month, so it is the one to reconcile against before you file GSTR-3B.
Can I claim ITC on an invoice that is not in my GSTR-2B?
No. Under Section 16(2)(aa) of the CGST Act, ITC is available only on invoices your supplier has reported. Ask the supplier to report it, and claim the credit in the month it appears, within the Section 16(4) time limit.
How often should I reconcile GSTR-2B?
Every month (or quarter, if you file quarterly), after GSTR-2B is generated and before you file GSTR-3B. Bills that were missing last month need checking again, because suppliers often report them late.
See it on your own Tally books
We'll run Finyaara's GSTR-2B check on your companies with you, in person or online.
General information, not tax advice. Rules change; check anything that matters with your CA.