GSTR-2B reconciliation document processing

By Dynamite Docs. Published 2026-08-14. Updated 2026-09-11.

Turn GST invoices into clean, reviewed data for Excel and Tally.

GSTR-2B reconciliation compares the portal’s read-only, auto-drafted ITC statement with the business’s purchase records. Dynamite Docs prepares the purchase side by proposing supplier GSTIN, [invoice identity](/accounting/india/vendor-invoice-processing), taxable value and tax components from bills, credit notes and related documents. Review those rows against each source, then match them with a separately downloaded GSTR-2B file in Excel or your accounting process. The extractor does not download portal data, decide input tax credit eligibility or file GSTR-3B.

Scope and tax review

Content owner: Dynamite Docs content team. Official-source review last updated: 2026-09-11.

Dynamite Docs extracts fields from source documents. It does not determine whether an invoice complies with GST law, prepare a return, or make a document ready to file. Review every extracted value against the original and use the current GST Portal guidance or a qualified tax professional before filing.

We publish the controls we actually operate rather than claiming certifications we do not yet hold.

Official GST sources

Form GSTR-2B viewing and reconciliation FAQs, GST Portal. Auto-drafted ITC statement, downloads, cutoff dates, and book reconciliation.
Form GSTR-1 preparation and Returns Offline Tool FAQs, GST Portal. GSTR-1 invoice data, preparation modes, validation, and error correction.
CGST Rules: tax invoice particulars (Rule 46), Central Board of Indirect Taxes and Customs. Mandatory 16 invoice particulars and tax invoice format requirements.

Try a GST invoice or compare its storage, processing, and export limits.

The actual Dynamite Docs library import menu, with upload and Google Drive options.

The actual AI processing dialog showing the searchable model list and provider filters.

A purchase order beside its extracted text in the Text Editor.

A purchase order beside its structured details in the Table Editor.

A purchase order beside its extracted line items in the Table Editor.

A purchase order beside the Table Editor Totals tab, showing tax and the final total.

Purchase order text beside extracted document fields and confidence indicators.

The actual Export to Google Drive dialog with format, scope, file name and folder options.

GSTR-2B reconciliation document processing: sample source document and illustrative field names and values — **01 / Sample field guide** — Illustrated field guide. Example values may differ from the downloadable sample.

Dynamite Docs product screenshot with a vendor invoice beside extracted fields — **02 / Product review workspace** — Invoice example showing the shared review controls. Fields vary by document type.

Reconciling purchase bills against GSTR-2B is time consuming

Every supplier bill must be compared against GSTR-2B records by invoice number, date, and tax split.
Purchase bills arrive in various formats, from digital PDFs to paper receipts, requiring significant data entry before matching can begin.
Identifying missing supplier invoices or tax discrepancies requires checking individual line items against the portal statement.
Manual reconciliation under monthly filing deadlines increases the risk of missed input tax credits.

Document types this workflow handles

Purchase invoices: supplier bills for goods and services
Supplier receipts: delivery notes and payment confirmations
Supplier credit notes: vendor adjustments and return credits
E-way bills: transport records accompanying purchase bills

What gets extracted from a purchase document

Fields are recognized from each purchase layout. A typical run yields:

GSTIN (supplier): 27AABCS1429B1ZP
Supplier name: Shri Balaji Traders
Invoice number: PV/24-25/0088
Invoice date: 2026-08-02
HSN / SAC code: 4820
Item & quantity: A4 copier paper x 40
Taxable value: ₹24,000.00
CGST amount: ₹2,160.00
SGST / IGST amount: ₹2,160.00 / ₹33,480.00
Invoice total (incl. tax): ₹28,320.00

Tax invoice, Mehta Steel Supplies, INV/2026-27/0188. Fictional sample document. — Downloadable sample: INV/2026-27/0188. Demonstration data for extraction practice.

A realistic example

Sample data. Not a real invoice or filing record.

A batch of purchase documents extracts into structured rows like these, ready for GSTR-2B comparison:

Invoice #	Date	Supplier	Supplier GSTIN	HSN/SAC	Taxable value	CGST	SGST	IGST	Total
PV/24-25/0088	2026-08-02	Shri Balaji Traders	27AABCS1429B1ZP	4820	₹24,000	₹2,160	₹2,160	Not applicable	₹28,320
PV/24-25/0091	2026-08-05	Kaveri Engineering Co.	33AABCC3456C1ZD	8467	₹1,86,000	Not applicable	Not applicable	₹33,480	₹2,19,480
CR/24-25/0017	2026-08-07	Shri Balaji Traders	27AABCS1429B1ZP	4820	₹4,000	₹360	₹360	Not applicable	₹4,720

What to validate before export

Validation issue

Match GSTIN, invoice number, date, taxable value, and tax with tolerance rules.

Limitation

The extractor does not determine input-tax-credit eligibility or file a claim.

Reviewed by Dynamite Docs content team. Last verified 2026-09-11.

Building reliable purchase registers for input tax credit matching

Build the purchase register before matching. Confirm supplier GSTIN, full invoice number, invoice date, document type, taxable value and each tax component against the bill. Keep leading zeros, slashes and financial-year prefixes in invoice numbers. Over-normalizing an identifier can create a false match.

Use several match states, not one yes-or-no column. A row can be an exact match, a value mismatch, a date or number variation, present only in books, present only in GSTR-2B, duplicated or pending review. Credit notes and amendments also need their own treatment so they are not compared as ordinary positive invoices.

Start with strong keys such as supplier GSTIN and invoice number, then compare date, taxable value and tax components. Small rounding differences may need a stated tolerance. A fuzzy invoice-number match can help find candidates, but a person should approve it before the records are linked.

GSTR-2B is a read-only, auto-drafted statement based on supplier and other source filings. If a purchase invoice is missing or different, preserve the exception and follow the organization’s vendor and tax review process. Do not alter the purchase source row merely to make it match the portal file.

Run control totals after row-level matching. Count exact matches and exceptions, then compare taxable value, CGST, SGST, IGST and cess by match state. Those totals help a reviewer see whether one large difference or many small records explain the gap.

Dynamite Docs prepares purchase documents as structured rows. Your team must obtain GSTR-2B, perform the match, assess eligibility, handle reversals or duplicate-credit risk and decide what belongs in the return. Keep the reviewed source and match notes with the working paper.

Reviewable reconciliation data with private processing options

Reconciling purchase records requires accurate supplier GSTINs, invoice identity, taxable values and tax splits. Any signed-in plan can connect a supported provider key; Pro and Ultra BYOK runs do not spend Dynamite Docs PE.

Digital purchase invoices may provide machine-readable text, while paper scans and photos need visual OCR. Both formats still need source review.

All extracted purchase data remains saved in your private workspace, ready for export to Excel, CSV, or your ERP.

Questions, answered

Does Dynamite Docs download GSTR-2B from the GST portal?

No. It processes your physical and digital purchase invoices into clean spreadsheet rows. You can import your GSTR-2B portal data alongside these rows in Excel for easy comparison.

Does it decide input tax credit eligibility?

No. Credit eligibility and claim determinations remain with your Chartered Accountant and accounts team. Dynamite Docs provides the structured purchase data to simplify your review.

Can I export purchase rows to Excel for matching?

Yes. You can export extracted purchase data to Excel, CSV, JSON, or Google Sheets to run matching lookups and reconciliation checks.

How are CGST, SGST, and IGST splits extracted?

Taxable value, CGST, SGST, and IGST, and total invoice details are extracted into separate columns with confidence scores for easy verification.