GST Compliance | GSTR-2B Reconciliation

GSTR-2B reconciled overnight. ITC at risk surfaced before filing.

Authorised GSP pulls 2B for every GSTIN at 02:00 IST. Three-way match against your purchase register and books on PAN, GSTIN, invoice number, date and tax components. Vendor non-filers, near-matches, missing-in-2B and amended-by-supplier all classified into separate buckets, each with its own resolution path.

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How it works

Five steps from GSTN portal to filed 3B.

Step 01

2B pulled nightly

Authorised GSP connection per GSTIN. The moment 2B is available on the GSTN portal, the system has it. No portal login.

Step 02

Three-way match runs

Each 2B line matched against your purchase bill and books with tolerance you control. Match status surfaced per line.

Step 03

Mismatches classified

Matched, near-match, missing-2B, missing-books, vendor-non-filer and amended-by-supplier are separate buckets, each with its own action.

Step 04

Vendor follow-up automated

Suppliers with non-filed or mismatched invoices receive a templated email or WhatsApp nudge with a link to confirm the right details.

Step 05

ITC at risk gates the 3B

Bills with unresolved mismatches surface with the ITC-at-risk amount visible. The 3B is filed only after sign-off, with overrides logged.

What the system does

Capability, input, output.

Capability	Input	Output
Nightly 2B pull	Authorised GSP per GSTIN	Latest 2B + IFF data
Three-way match	2B + bill + GL posting	Match status per line
Tolerance config	₹ or % thresholds	Auto-clear within tolerance
Non-filer detection	GSTN filing status per supplier	Risk score per vendor
ITC eligibility	Section 16 + blocked-credit rules	Eligible / ineligible / RCM / blocked tag
Rule 42/43 reversal	Exempt + taxable turnover	Drafted reversal entry
IMS workflow	GSTN IMS state	Accept / reject / pend / reset from one screen

Nightly 2B pull

Input

Authorised GSP per GSTIN

Output

Latest 2B + IFF data
Three-way match

Input

2B + bill + GL posting

Output

Match status per line
Tolerance config

Input

₹ or % thresholds

Output

Auto-clear within tolerance
Non-filer detection

Input

GSTN filing status per supplier

Output

Risk score per vendor
ITC eligibility

Input

Section 16 + blocked-credit rules

Output

Eligible / ineligible / RCM / blocked tag
Rule 42/43 reversal

Input

Exempt + taxable turnover

Output

Drafted reversal entry
IMS workflow

Input

GSTN IMS state

Output

Accept / reject / pend / reset from one screen

Compliance + integrations

Built around the regulation, not bolted on.

Every match runs against the standards your auditor will check. Every override is captured. Every period-end evidence pack is hash-verified for the full 6-year retention window.

Regulations we work within

Section 16, CGST Act

ITC eligibility tagged per bill line.
Rule 36(4)

ITC capped to the 2B amount per period.
Section 38

Drafted reversal auto-populated to GSTR-3B Table 4(B).
Rule 42 / 43

Common-credit reversal computed on actual exempt + taxable turnover.
Section 36 + Rule 56

Hash-verified evidence retained for 6 years.

Connects to

GSTN Authorised GSP connection
Tally Prime Bidirectional sync
Zoho Books Native connector
SAP Business One Native connector

GSTR-2B Reconciliation FAQ

What buyers ask.

GSTR-2A vs 2B. Which does the system use?

GSTR-2B by default, since that is the static snapshot the GST law (post-2022 amendments) uses for ITC eligibility. GSTR-2A is available as a secondary view when you need to investigate amendment trails.

How is IMS handled?

IMS-actioned invoices (accepted, rejected, pending) are read alongside 2B. Full IMS workflow runs from the recon screen so books, IMS state and 2B stay aligned.

What tolerance should we set?

Configurable at three levels (global, vendor group, individual vendor) with both ₹ thresholds (₹1 to 10 per tax component) and % thresholds (0.1% to 1%). Strategic vendors get tighter tolerance; long-tail gets looser. Defaults seeded from Indian audit practice.

Does CA review block the 3B filing?

Where the gate is configured, yes. CA reviewer access is read-only across bills, match status, tolerance overrides and the drafted Rule 42/43 reversal. Sign-off captured per period with DSC.

Related features

Connect one GSTIN. See tonight's 2B by morning.

Authorised GSP connection in 10 minutes, free. The first three-way match runs tonight. ITC at risk surfaces before next month's 3B.