A purchase register can show more Input Tax Credit (ITC) than the amount reflected in GSTR-2B. In the March 2025 example in this walkthrough, the books showed about ₹2.11 lakh of ITC, while the net figure in the portal records was about ₹1.40 lakh—a difference of roughly ₹70,000. The GST portal’s Matching Offline Tool can help identify which documents match, which need review, and where the difference may have come from.
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Why match your purchase register with GSTR-2B?
An invoice entered in your books may not appear in GSTR-2B for the same period. A supplier may have filed a credit note that has not yet been recorded in your books. Even a small difference in an invoice number, date, taxable value or tax amount can prevent a document from matching.
These differences can remain hidden when you look only at overall totals. The Matching Offline Tool compares documents individually and groups the results so you can investigate them.
The example in this article uses 17 purchase documents for March 2025. It shows how a mismatch can be found even in a relatively small set of invoices—and why businesses, accountants and tax professionals may want to reconcile regularly.
The four steps in the reconciliation process
The process demonstrated in the video is:
- Export the purchase register from your accounting software.
- Download the relevant GSTR-2B JSON file from the GST portal.
- Download and install the GST Matching Offline Tool, then prepare the register in its template.
- Import both records, run the match and review the results.
Step 1: Export the purchase register from Tally
The walkthrough begins in Tally with the purchase register for 1 March to 31 March 2025. A basic report showing only the date, party and amount does not provide enough detail for invoice-level matching. The register needs the supplier’s document information and tax amounts.
Open the purchase register through Gateway of Tally → Display More Reports → Purchase Register. Use the column settings—shown in the video with the F8 shortcut—to add the following fields:
- Supplier name
- Voucher type
- Voucher number
- Supplier invoice number
- Supplier invoice date
- Supplier GSTIN
- Item value and ledger amount, so the taxable value and tax amounts appear
The supplier’s invoice number and date are especially important. Your voucher number is an internal reference. The supplier’s document number is the detail that needs to be compared with the document shown in the GST records.
The report should display taxable value and each tax head separately: IGST, CGST and SGST. Once the columns are set, export the purchase register to Excel.
The video recommends saving each client’s records in a separate folder for each period—for example, a folder for FY 2024–25 and March. This makes the working papers easier to locate if they are needed for a later review, audit or notice.
In the example, the exported register contains 17 invoices.
Step 2: Download the GSTR-2B JSON file
Log in to the GST portal and open the returns dashboard. Select the relevant financial year and tax period, then download the GSTR-2B file for the period being reconciled.
The video demonstrates March 2025, within the January to March quarter. It also points out that the exact period selection depends on the filing frequency and the GSTR-2B available for the relevant period. Check that you have selected the correct month before downloading.
The portal provides an Excel option that is convenient for viewing and record keeping. For the Matching Offline Tool workflow shown in the video, you need the JSON file.
The video notes that the March GSTR-2B in the example was generated on 14 April. It also advises downloading the final GSTR-2B after the relevant IMS accept or reject actions have been taken. For a full-year review, download the JSON files for all 12 months and make sure each file corresponds to the correct period.
The video refers to Section 16(2)(aa) while discussing supplier-reported invoice details. Treat the tool’s comparison as a reconciliation aid: confirm ITC eligibility and the treatment of each item against the applicable GST provisions and underlying records.
Step 3: Download and install the Matching Offline Tool
The utility shown in the video is the Matching Offline Tool available through the GST portal’s Downloads section. The video explains that it is a GST portal utility, available free of charge, with two main functions:
- View GSTR-2B offline
- Match GSTR-2B details with the purchase register
The download comes as a ZIP file. The walkthrough says the ZIP contains the application, a purchase register Excel template, a Read Me file, a user manual and a change history. The version shown in the video is 2.9, described there as updated for IMS changes.
Extract the ZIP file and install the application by opening the executable file. The video demonstrates creating a desktop shortcut so the tool is easy to open for future reconciliations.
The video says the demonstrated version runs on Windows 7 or later and refers to Chrome or Firefox and Excel 2007 or later as requirements. Since software requirements and versions can change, check the current portal download and user manual before installing.
Data privacy
The video explains that the tool works offline on the user’s computer: the data is not uploaded to a website or sent to an AI service as part of the matching process shown. That can be useful when handling client records. Keep the downloaded JSON, purchase register, completed template and matching output stored securely on the system.
Step 4: Fill in the purchase register template
Open the Excel template supplied with the tool. The video shows fields for:
- GSTIN
- Financial year
- Tax period
- Supplier GSTIN and trade name
- Type of inward supply
- Document type and document number
- Document date
- Taxable value
- IGST, CGST, SGST and cess
Fields marked with a red asterisk in the template are mandatory. The video emphasises that the template’s format must be preserved: do not move columns or change the layout, because the tool expects the prescribed structure.
Copy the corresponding details from your exported purchase register into the template. The video notes that this process can also be used with data exported from accounting software such as Tally, Zoho or Busy, as long as the information is transferred into the matching columns of the GST template.
Three data-entry errors to avoid
Before saving the template, check these three points highlighted in the video:
- Document number: Enter the supplier’s invoice number, not your internal voucher number.
- Date format: Use the date format required by the template; the video shows DD-MM-YYYY.
- Amount format: Enter amounts as numbers, not text.
The example template is then saved with all 17 purchase documents and their details.
Import the GSTR-2B JSON and purchase register
Open the Matching Offline Tool and enter the GSTIN. The video shows the trade name appearing automatically. Once a profile has been created, the GSTIN can be selected from a dropdown in later sessions, which can save time when working with multiple clients.
Select the financial year and tax period. The walkthrough uses FY 2024–25 and March 2025 for educational demonstration purposes.
Open the GSTR-2B JSON file downloaded in Step 2. Check the file name and period before proceeding; the video specifically cautions against selecting a JSON file for the wrong month.
The tool opens the GSTR-2B details offline. In the example shown:
- Part A includes available ITC figures for IGST, CGST and SGST.
- Part B shows credit note amounts, including IGST of ₹9,141 and CGST and SGST of ₹30,703 each.
The video reminds viewers that credit notes reduce the relevant ITC figures and that they need to be considered during reconciliation.
Next, open the matching option and import the purchase register prepared in the tool’s template. The video notes that a purchase register in a different layout cannot simply be imported; it first needs to be put into the GST utility’s template.
Before matching, the tool displays the imported purchase register’s document count and totals. In this example it shows 17 documents, a taxable value of ₹11,93,000 and total tax of approximately ₹2,11,968. The video describes the books’ ITC figure as about ₹2.11 lakh.
Read the Matching Offline Tool results
After selecting the match option, compare the result categories and open the detail behind each one. In the example, GSTR-2B contains 24 documents, while the purchase register contains 17. The documents include invoices, debit notes and credit notes.
The tool reports:
- 11 exact matches
- 13 documents requiring review or otherwise not matched
- Zero partial matches
- Zero probable matches
The video says some entries were changed in the demonstration to make different error types visible. The counts and amounts are specific to that example, not a standard result for every reconciliation.
What counts as an exact match?
As explained in the video, the tool checks these seven items:
- GSTIN
- Document type
- Document number
- Document date
- Taxable value
- Total tax
- Each tax head separately
An exact match means all the checked details agree. In the demonstration, the 11 exact matches cover a taxable value of about ₹5.89 lakh and tax of about ₹1 lakh.
The video refers to the tool’s information button for the exact definitions of partial and probable matches. It describes a probable match as a possible match where a small difference—such as a slash or a zero in the invoice number—may be present. Open the tool’s own explanation when reviewing those categories.
Understand the three types of differences
The walkthrough separates the results into three groups that need different follow-up:
- Unmatched: A document could not be matched as shown by the utility.
- GSTR-2B not in purchase register: The document appears in the portal statement but is missing from the imported books.
- Purchase register not in GSTR-2B: The document is recorded in the books but does not appear in the portal statement for the period.
In the example, the tool shows six unmatched documents, seven documents in GSTR-2B but not in the purchase register, and zero documents in the purchase register but not in GSTR-2B.
The video describes zero purchase-register-only entries as a positive sign in that example, because none of the recorded invoices was missing from the portal statement. Each result still needs to be checked against the supplier’s filing, the actual documents and the period in question.
Review exact matches and save the working
Open the exact-match list to review the 11 matching invoices and their ITC availability. The video recommends saving this list as part of the reconciliation working. It also shows an export option for saving the result.
Then open the unmatched details. The tool displays the portal record and the purchase register record together and can show why they differ. In the walkthrough, the portal line appears above the purchase register line.
One invoice shows a tax difference of just ₹0.10: the portal amount is ₹17,349.26, while the books show ₹17,349.36. The video also points out a taxable value of approximately ₹1.21 lakh where rounding appears to be involved.
These small differences are exactly why document-level matching can be useful. Check the supplier invoice and your accounting entry, then correct the books where needed. The video’s practical instruction is to take the lower amount where the books and GSTR-2B differ and correct the books based on the supplier’s invoice. Apply this only after checking the transaction and applicable rules.
Credit notes missing from the purchase register
The most significant issue in the example appears in the GSTR-2B not in purchase register list. Seven documents are present in the portal data but missing from the imported purchase register. The video identifies six of these as credit notes and one as an invoice.
The largest credit note has a taxable value of ₹300 and tax of ₹59,940, dated 7 March 2025. Because it was not recorded in the books, the books continued to show ITC before taking account of the supplier’s credit note.
The video explains that leaving the credit note unrecorded could result in excess ITC being reflected in the books and the return working. It advises entering the credit note in the books and reducing the ITC shown in GSTR-3B, after verifying the document and period.
The video also refers to interest under Section 50 at 18% if excess ITC is left uncorrected. The actual interest consequences depend on the facts, the statutory provisions and the way the credit was availed or utilised, so review the specific case before making a final adjustment.
The final reconciliation: approximately ₹70,000 difference
The final picture in the video is:
| Record | Approximate ITC figure |
|---|---|
| Purchase register / books | ₹2.11 lakh |
| Net figure in GSTR-2B records | ₹1.40 lakh |
| Difference | ₹70,000 |
This difference was found in a one-month example with just 17 purchase-register documents. The video asks viewers to consider how many differences may go unnoticed in a business with 500 or 5,000 documents.
The utility helps locate differences, but reviewing the result remains essential. An unmatched line may need a correction in the books, a follow-up with the supplier, or another document-level check. The result should not be treated as an automatic approval or disallowance of ITC.
Make GSTR-2B reconciliation a regular task
The video recommends reconciling each month or quarter, depending on the filing and review cycle. Keep the purchase register, the relevant GSTR-2B JSON, completed template and matching output together in a clearly labelled folder for each client and period.
Regular reconciliation can help identify:
- Supplier invoices that have not appeared in the portal statement
- Credit notes not recorded in the books
- Incorrect document numbers or dates
- Differences in taxable values or tax amounts
- ITC figures in the books that need further review
Do not wait until a tax order or notice to investigate a difference. Reviewing it earlier gives you an opportunity to locate the supporting documents and understand what caused it.
Frequently asked questions
What is the GST Matching Offline Tool used for?
The video demonstrates using it to view GSTR-2B offline and compare the statement’s document details with a purchase register prepared in the GST template.
What files do I need?
For the workflow shown, you need the relevant GSTR-2B JSON file and a purchase register completed in the template supplied with the tool.
Can I import my Tally Excel file directly?
The video’s workflow transfers data from the Tally export into the GST tool’s purchase register template. It cautions that the tool expects the prescribed template format.
Why did my invoice not match?
Check the supplier GSTIN, document type, supplier’s invoice number, invoice date, taxable value and each tax amount. A small difference in one field can affect the result.
What should I check if a credit note appears in GSTR-2B but not in my books?
Verify the credit note with the supplier document, record it in the books if appropriate, and review its effect on the ITC reported for the relevant period.
Does an exact match automatically mean the ITC can be claimed?
The tool’s exact-match category means the checked fields match. It does not replace a review of the transaction, supporting documents or applicable ITC conditions.
Conclusion
The March 2025 example shows how a difference of approximately ₹70,000 can sit between the books and GSTR-2B even when the purchase register contains only 17 documents. By exporting the register with supplier invoice details, downloading the correct JSON, preparing the GST template and reviewing each result category, you can trace mismatches down to the document level.
The main takeaway from the walkthrough is straightforward: reconcile regularly, review credit notes along with invoices, and investigate differences while the supporting records are readily available.
