GSTR-2A vs GSTR-2B vs Purchase Register: What Should You Reconcile?

If you handle GST every month, you probably work with three different sets of purchase data: GSTR-2A, GSTR-2B and your Purchase Register.

All three can contain information about purchases, but they do not serve exactly the same purpose.

So what should you actually reconcile?

For most monthly ITC work, GSTR-2B reconciliation with your Purchase Register should be the main comparison. GSTR-2A can be useful for checking supplier-reported activity and investigating differences, while a GSTR-2A vs GSTR-2B comparison can help identify differences between the two GST datasets.

This guide explains GSTR 2A 2B reconciliation in simple language and shows exactly when you should compare GSTR-2A, GSTR-2B and your books.

We will also explain how CAWork Suite works as a GST reconciliation tool for GSTR-2A, GSTR-2B and Purchase Register matching.

Table of Contents

1. What is a Purchase Register?

2. What is GSTR-2A?

3. What is GSTR-2B?

4. GSTR-2A vs GSTR-2B vs Purchase Register

5. What should you reconcile every month?

6. GSTR-2B vs Purchase Register

7. GSTR-2A vs Purchase Register

8. GSTR-2A vs GSTR-2B

9. What mismatches should you check?

10. GSTR-2B reconciliation in Excel

11. GSTR-2B reconciliation with Tally

12. How CAWork Suite helps

13. FAQs

First Understand the Three Records

Before starting GSTR 2B reconciliation, understand where each dataset comes from.

What Is a Purchase Register?

Your Purchase Register is your own accounting record.

It normally contains purchases entered into:

• Tally

• ERP software

• Accounting software

• Excel

• Another bookkeeping system

Typical information includes:

• Supplier GSTIN

• Invoice number

• Invoice date

• Taxable value

• CGST

• SGST/UTGST

• IGST

• Cess, where applicable

• Total invoice value

In simple words:

Purchase Register = What your books say you purchased.

If a supplier invoice is received but not properly entered in your accounting software, it may be missing from your Purchase Register.

What Is GSTR-2A?

GSTR-2A is an auto-populated inward-supply statement based on information reported through the GST system.

It can be useful when investigating what suppliers have reported and when looking at differences between GST Portal data and your books.

GST Portal guidance notes that data saved or submitted by suppliers in GSTR-1/5 can appear in GSTR-2A, even though such documents were historically treated differently for annual-return Table 8A until the supplier actually filed them.

In simple words:

GSTR-2A = A useful supplier/document tracking view of GST data.

It can help when an invoice is not appearing where expected and you want to investigate supplier reporting activity.

What Is GSTR-2B?

GSTR-2B is the more important statement for normal monthly ITC reconciliation.

It contains auto-populated inward-supply and ITC-related information for the relevant period based on information furnished through the GST system.

From FY 2023-24 onwards, GST Portal also uses document-wise GSTR-2B data for auto-population of Table 8A in GSTR-9, which further shows the importance of GSTR-2B in GST reconciliation.

For applicable invoices, Section 16 also links ITC eligibility to supplier-furnished invoice or debit-note details being communicated to the recipient, along with other statutory conditions.

In simple words:

GSTR-2B = Your main monthly GST statement for ITC reconciliation.

GSTR-2A vs GSTR-2B vs Purchase Register

Here is the easiest way to understand the difference:

You should not treat any one of these records as a complete replacement for the others.

The ideal process is:

Purchase Register
       ↕
    GSTR-2B
       ↓
Main Monthly Reconciliation

GSTR-2A
       ↓
Additional Supplier / Difference Review

What Should You Reconcile Every Month?

For most businesses, accountants and CA firms, the primary monthly comparison should be:

GSTR-2B vs Purchase Register

This is the core GSTR 2B reconciliation with books workflow.

Why?

Because you need to know whether purchase invoices recorded in your books are also reflected in the relevant GST data before finalising your ITC working.

A good monthly process is:

Purchase Register
        +
      GSTR-2B
        ↓
Match Supplier GSTIN
        ↓
Match Invoice Number
        ↓
Compare Taxable Value
        ↓
Compare CGST / SGST / IGST
        ↓
Find Missing & Mismatched Invoices
        ↓
Review ITC

1. GSTR-2B vs Purchase Register

This is the most important reconciliation mode.

Suppose your Purchase Register contains:

1,000 invoices

and GSTR-2B contains:

940 matching invoices

You need to understand what happened to the remaining invoices.

Possible results include:
Matched
Invoice is found in both files and important values agree.

Missing in GSTR-2B
Invoice is in your Purchase Register but no corresponding document is found in the GSTR-2B data being compared.

Missing in Books
Invoice appears in GSTR-2B but is not found in your Purchase Register.

Amount Difference
Supplier GSTIN and invoice match, but taxable value or tax amounts differ.

GSTIN Difference
The invoice appears similar, but the supplier GSTIN differs.

This is the core purpose of reconciliation of GSTR 2B with books.

Example: GSTR-2B vs Purchase Register

Suppose your Purchase Register shows:

Supplier GSTIN: 24XXXXXXXXXXXXX
Invoice: INV-105
Taxable Value: ₹10,000
IGST: ₹1,800

GSTR-2B shows:

Supplier GSTIN: 24XXXXXXXXXXXXX
Invoice: INV105
Taxable Value: ₹10,000
IGST: ₹1,800

The invoice number formatting is slightly different:

INV-105
vs
INV105

but it may represent the same document.

This is why proper GST reconciliation software should not depend only on a character-for-character invoice-number comparison.

2. GSTR-2A vs Purchase Register

The second useful comparison is:

GSTR-2A vs Purchase Register

This can help when you want to investigate supplier/document reporting differences.

For example:

Your Purchase Register contains:

Invoice ABC-100

GSTR-2B does not contain the expected record.

You may then review the corresponding GST information, including GSTR-2A, to understand whether supplier reporting or timing may be involved.

GST Portal guidance shows that GSTR-2A can reflect supplier-uploaded/submitted information in situations where the treatment for other GST purposes depends on filing status.

So this comparison is useful for investigation.

However, do not automatically treat presence in GSTR-2A as proof that ITC is finally claimable.

Other GST conditions still apply.

3. GSTR-2B vs GSTR-2A

The third comparison is:

GSTR-2B vs GSTR-2A

This is different from Purchase Register reconciliation.

Here you are not asking:

“Do my books match the GST Portal?”

You are asking:

“How do these two GST datasets compare?”

This can help with diagnostic review where a document is visible in one dataset but not in the other expected view.

For example:

GSTR-2A
    +
GSTR-2B
    ↓
Compare GST Records
    ↓
Identify Differences

This should be treated as an additional diagnostic comparison, not as a replacement for GSTR-2B reconciliation with books.

Which Reconciliation Should You Use?

Here is the simple answer.

For Monthly ITC Review

Use:

GSTR-2B vs Purchase Register

This should normally be your main reconciliation.

For Supplier/Document Investigation

Use:

GSTR-2A vs Purchase Register

This can help when you want an additional view of supplier-reported GST data.

For GST Dataset Comparison

Use:

GSTR-2B vs GSTR-2A

This is useful for diagnostic review.

So:

Need Monthly ITC Review?
→ 2B vs Purchase Register

Need Supplier / Document Investigation?
→ 2A vs Purchase Register

Need Portal Dataset Comparison?
→ 2B vs 2A

What Should You Match?

Whether you use Excel, Tally exports or a GSTR 2B reconciliation tool, start with invoice-level fields.

Do not rely only on total ITC.

Common Mismatches You Should Find

1. Invoice Missing in GSTR-2B

Books:

Invoice exists

GSTR-2B:

Not found

Possible reasons can include supplier reporting differences, wrong GSTIN, invoice-number differences or period differences.

Review before finalising ITC.

2. Invoice Missing in Purchase Register

GSTR-2B:

Invoice exists

Books:

Not found

Possible reasons include:

• Purchase not booked

• Wrong branch

• Supplier used incorrect GSTIN

• Duplicate record

• Invoice does not belong to business

Do not automatically enter an invoice simply because it appears in GSTR-2B.

3. Invoice Number Difference

Books:

INV-001

GST statement:

INV001

This could be only a formatting difference.

4. GSTIN Difference

Books:

24ABCDE1234F1Z5

GST data:

24ABCDE1234F2Z4

The invoice may appear similar, but supplier GSTIN differs.

Review the actual document.

5. Amount Difference

Purchase Register:

Taxable Value = ₹25,000

GSTR-2B:

Taxable Value = ₹27,000

Difference:

₹2,000

This needs investigation.

6. GST Difference

Taxable values may match while tax amounts differ.

Example:

This should be reviewed before finalising the reconciliation.

GSTR-2B Reconciliation in Excel

Many accountants perform GSTR 2B reconciliation in Excel.

The manual process normally involves:

Download GSTR-2B
        +
Export Purchase Register
        ↓
Clean GSTIN
        ↓
Clean Invoice Numbers
        ↓
Create Matching Key
        ↓
XLOOKUP / VLOOKUP / Power Query
        ↓
Compare Amount & GST
        ↓
Filter Missing Records

A matching key might combine:

Supplier GSTIN
+
Normalised Invoice Number

Excel can work for smaller datasets.

But when you have hundreds or thousands of purchase invoices, maintaining formulas and reviewing multiple mismatch categories can take significant time.

This is why businesses often look for a GSTR 2B matching tool or GSTR 2B reconciliation software.

How to Reconcile GSTR-2B with Tally

If your books are maintained in Tally:

1. Export the Purchase Register.

2. Download GSTR-2B.

3. Match supplier GSTIN.

4. Match invoice numbers.

5. Compare taxable values.

6. Compare IGST, CGST and SGST.

7. Review missing records.

The process is:

Tally Purchase Register
        +
      GSTR-2B
        ↓
Invoice Matching
        ↓
Missing / Mismatched Records
        ↓
ITC Review

For users searching reconcile GSTR 2B with Tally, the objective is exactly the same as normal GSTR-2B reconciliation: find differences at invoice level instead of comparing only totals.

A dedicated GSTR 2B and purchase data reconciliation tool can automate much of this repetitive comparison.

Important: Reconciliation Does Not Automatically Decide ITC Eligibility

This distinction is important.

If an invoice matches:

Books = GSTR-2B

it means the compared records agree.

It does not automatically mean:

“ITC is legally guaranteed.”

Section 16 contains additional ITC conditions, including possession of required documents, receipt of goods/services, supplier-related reporting/communication requirements where applicable, tax-payment conditions and furnishing of the relevant return.

So any GST reconciliation software should be treated as a reconciliation and review tool, not as a substitute for professional GST judgement.

How CAWork Suite Handles GSTR-2A, GSTR-2B and Purchase Register Reconciliation

One Tool, Three Reconciliation Modes

CAWork Suite provides three supported reconciliation modes.

1. GSTR-2B vs Purchase Register

Best for standard monthly GSTR 2B reconciliation with books.

2. GSTR-2A vs Purchase Register

Useful when you want to compare your books with GSTR-2A data.

3. GSTR-2B vs GSTR-2A

Useful for diagnostic comparison between the two GST statement datasets.

Step 1: Select Your Reconciliation Type

Choose:

2B vs Purchase Register

or

2A vs Purchase Register

or

2B vs 2A

depending on what you want to review.

Step 2: Upload Both Files

Upload supported:

• GSTR-2A or GSTR-2B JSON/Excel downloaded from GST Portal

• Purchase Register exported from Tally/ERP, where applicable

CAWork Suite currently works through manual file upload.

It does not directly connect to GSTN through an API.

Step 3: File Validation and Processing

CAWork Suite checks the supported GST file format before processing it.

For example, it checks whether a GSTR-2B JSON is actually a supported GSTR-2B file rather than a different GST statement.

The system then normalises supported invoice information such as:

• GSTIN

• Invoice number

• Invoice date

• Taxable amount

• CGST

• SGST

• IGST

For GSTR-2A, B2BA amendment rows are handled separately as informational records in the current workflow.

How CAWork Suite Matches Invoices

Instead of depending on a single Excel lookup, CAWork Suite currently uses multiple matching passes.

Pass 1 — Exact Match

It checks:

Same GSTIN + Same normalised invoice number

Invoice-number formatting is normalised for common differences such as:

• Spaces

• -

• /

• Upper/lower case

• Leading zeros

For example:

INV-001
INV/001
inv001

can be compared more intelligently.

For the current CAWork Suite logic, an amount difference of up to ₹2 is treated as the tool's reconciliation tolerance.

Larger differences are shown separately as an amount difference.

Pass 2 — GSTIN Difference Detection

If invoice numbers match but the GSTIN differs, CAWork Suite can perform another comparison where taxable value must remain within the tool's configured 2% tolerance.

This helps identify a possible GSTIN difference instead of simply marking both records as missing.

Important: ₹2 and 2% are CAWork Suite's internal matching tolerances. They are not statutory GST tolerances or legal ITC rules.

Pass 3 — Missing Records

If no suitable match is found, the record is categorised as missing on the applicable side.

Unmatched records left in the other uploaded dataset are shown separately.

This lets the user identify:

• Matched invoices

• Amount differences

• GSTIN differences

• Missing records

• Additional/unmatched records

Review Everything in One Dashboard

After reconciliation, CAWork Suite provides a results dashboard with information such as:

• Matched records

• ITC-related summary

• ITC at-risk indicator

• Different reconciliation statuses

• Searchable records

• Sortable results

• Plain-language guidance

Supported reports can also be exported in:

• Excel

• PDF

For the GSTR-2B vs GSTR-2A diagnostic mode, the workflow is focused on comparing the GST datasets rather than calculating Purchase Register-based ITC amounts.

Files Are Retained for 7 Days

Completed reconciliation jobs and uploaded files are currently retained for 7 days and then automatically deleted by CAWork Suite's scheduled cleanup process.

Download any report you need to keep before the retention period ends.

What CAWork Suite Does Not Do

CAWork Suite currently provides a reconciliation report workflow:

Upload → Match → Review → Export

It does not currently:

• Modify GST Portal records

• File returns automatically

• Accept/reject invoices on GST Portal

• Contact suppliers automatically

• Track supplier corrections until resolution

After identifying a mismatch, the user takes the required action outside the tool.

Why Use GST Reconciliation Software?

For a Purchase Register with 20 invoices, manual checking may be easy.

For 2,000 invoices, the same process means repeated:

• XLOOKUP formulas

• Invoice-number cleaning

• GSTIN checks

• Amount comparison

• Missing-record filters

• Manual reviews

A dedicated GST reconciliation software or GST reconciliation tool can make the process much more organised.

CAWork Suite's workflow is:

Select Reconciliation Type → Upload Files → Automatic Invoice Matching → Review Differences → Export

Related GST & Accounting Guides

For deeper learning, create separate internal links to:

• GSTR 2B reconciliation

• GSTR 2B reconciliation in Excel

• GSTR 2B reconciliation tool

• GSTR 2B matching tool

• GSTR 2B reconciliation software

• GSTR 2B reconciliation with books

• Reconciliation of GSTR 2B with books

• GSTR 2B and purchase data reconciliation tool

• Reconcile GSTR 2B with Tally

• GST reconciliation software

• GST reconciliation tool

Other CAWork Suite accounting topics can have their own dedicated pages for:

• Bank statement to Tally

• Bank statement import in Tally Prime

• Import bank statement in Tally

• Tally Prime bank statement import

• Bank statement PDF to Tally import

• GSTR-1 software

• GSTR-1 filing software

• GSTR-1 for ecommerce sellers

• Tally for ecommerce

Do not force these unrelated keywords repeatedly into the main article. Dedicated pages and contextual internal links are better for search intent.

Frequently Asked Questions

1. What is the difference between GSTR-2A and GSTR-2B?

Both contain inward-supply information generated from GST system data, but GSTR-2B is the main statement used for monthly ITC reconciliation, while GSTR-2A can provide an additional view useful for supplier/document tracking and investigation. GST Portal guidance also shows different treatment of GSTR-2A and GSTR-2B data for annual return reporting over different financial years.

2. What is a Purchase Register?

A Purchase Register is your own record of purchase transactions maintained in Tally, ERP, Excel or accounting software.

3. What should I reconcile every month?

For normal monthly ITC review, GSTR-2B vs Purchase Register should generally be the main reconciliation.

4. Why compare GSTR-2A with Purchase Register?

It can provide an additional view when investigating supplier-reported documents and differences.

5. Why compare GSTR-2A with GSTR-2B?

This comparison can help identify differences between the two GST datasets and support diagnostic review.

6. Can I do GSTR-2B reconciliation in Excel?

Yes. XLOOKUP, VLOOKUP, Power Query and matching keys can be used for manual reconciliation.

7. Can I reconcile GSTR-2B with Tally?

Yes. Export your Tally Purchase Register and compare it with GSTR-2B using GSTIN, invoice number, taxable value and tax amounts.

8. Does a matched GSTR-2B invoice guarantee ITC?

No. Matching means the compared records agree. Final ITC eligibility remains subject to all applicable GST conditions.

9. Does CAWork Suite connect directly to GSTN?

No. CAWork Suite currently uses supported GSTR-2A/2B files manually downloaded from GST Portal and uploaded by the user.

10. How does CAWork Suite help?

CAWork Suite supports GSTR-2B vs Purchase Register, GSTR-2A vs Purchase Register and GSTR-2B vs GSTR-2A reconciliation. It automatically compares supported records, identifies differences and provides results for review and export.

Conclusion

GSTR-2A, GSTR-2B and your Purchase Register all provide useful information, but they should not be treated as the same thing.

For most monthly GST work:

GSTR-2B vs Purchase Register = Main ITC reconciliation

For additional supplier/document investigation:

GSTR-2A vs Purchase Register = Supporting review

For comparing GST statement datasets:

GSTR-2B vs GSTR-2A = Diagnostic review

The most important point is to perform reconciliation invoice by invoice.

Compare supplier GSTIN, invoice number, taxable value and GST. Then identify matched invoices, missing invoices, GSTIN differences and amount differences.

You can perform GSTR 2A 2B reconciliation manually using Excel and Tally exports, but large datasets can make this process repetitive.

CAWork Suite provides a dedicated GST reconciliation tool where users choose the comparison type, upload supported files, automatically match records, review differences and export the reconciliation report.

Disclaimer: GST information in this guide was reviewed in August 2026. This article is for educational purposes and is not tax or legal advice. GST rules and ITC conditions may change, and final ITC eligibility depends on applicable law and the facts of each transaction.