2B Reconciliation

Match purchase ITC with GSTR-2B

As per Rule 36(4), claim ITC only on invoices that appear and match in GSTR-2B. Review mismatched and missing entries before filing GSTR-3B.

Matched

3

ITC fully matched

Mismatched

2

Value differs from 2B

Missing in 2B

1

In books, not in 2B

Missing in Books

1

In 2B, not in books

GSTR-2B reconciliation
SupplierGSTINInvoice NoBooks ITC2B ITCDifferenceStatus
Adani Wilmar Ltd24AAACA1234M1Z2AW-8841₹6,200₹6,200₹0Matched
ITC Foods19AAACI5678N1Z8ITC-2290₹4,325₹4,325₹0Matched
Tata Consumer27AAACT9012P1Z6TC-1184₹2,615₹2,400+₹215Mismatch
Britannia Industries29AAACB3456Q1Z4BR-5521₹1,990₹1,990₹0Matched
Nestlé India07AAACN7890R1Z9NI-3320₹3,120₹0+₹3,120Missing in 2B
Dabur India24AAACD4567S1Z3DB-7745₹0₹1,450−₹1,450Missing in Books
Marico Ltd27AAACM1122T1Z1MR-6610₹2,880₹2,640+₹240Mismatch