# GST ITC Reconciliation Worksheet: Books vs GSTR-2B > Source: https://netray.co/tools/gst-itc-reconciliation-worksheet-books-vs-gstr-2b > Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems. > Section: Free Tools ## Short answer Enter ITC per purchase invoice from your books and from GSTR-2B and see the difference, status and share of credit at risk. ## Category regional ## Erp Tally Prime ## Region India ## Audience - Accountant - Finance controller - GST consultant ## Tool **Kind:** worksheet **Mode:** editable **Currency:** Rs **Columns:** #### Supplier **Key:** supplier **Type:** text #### Supplier GSTIN **Key:** gstin **Type:** text #### Invoice no. **Key:** invoice **Type:** text #### Invoice date **Key:** date **Type:** date #### ITC in books **Key:** books **Type:** number **Format:** currency #### ITC in GSTR-2B **Key:** gstr2b **Type:** number **Format:** currency #### Difference **Key:** diff **Type:** number **Expr:** books - gstr2b **Format:** currency #### Status **Key:** status **Type:** select **Options:** - Matched - Not in 2B - Amount mismatch - In 2B not in books - Follow up with supplier - Reverse credit **Rows:** **Supplier:** Shree Steel Traders **Gstin:** 27AAAAA0000A1Z5 **Invoice:** SST/24-25/1182 **Date:** 2026-09-04 **Books:** 45900 **Gstr2b:** 45900 **Status:** Matched **Supplier:** Kaveri Packaging **Gstin:** 29AAAAA0000A1Z5 **Invoice:** KP/2209 **Date:** 2026-09-09 **Books:** 18360 **Gstr2b:** 0 **Status:** Not in 2B **Supplier:** Delta Tooling Works **Gstin:** 24AAAAA0000A1Z5 **Invoice:** DT-0431 **Date:** 2026-09-14 **Books:** 27000 **Gstr2b:** 24300 **Status:** Amount mismatch **Supplier:** Orbit Logistics **Gstin:** 07AAAAA0000A1Z5 **Invoice:** OL/7716 **Date:** 2026-09-21 **Books:** 0 **Gstr2b:** 5400 **Status:** In 2B not in books **Supplier:** Mehta Fasteners **Gstin:** 27AAAAA0000A1Z5 **Invoice:** MF/1002 **Date:** 2026-09-27 **Books:** 12600 **Gstr2b:** 12600 **Status:** Matched **Totals:** #### Total ITC in books **Key:** books **Agg:** sum **Format:** currency #### Total ITC in GSTR-2B **Key:** gstr2b **Agg:** sum **Format:** currency #### Net difference **Key:** diff **Agg:** sum **Format:** currency **Summary:** #### Net books ITC not supported by 2B **Key:** pct_risk **Expr:** sum_diff / sum_books * 100 **Format:** percent **Primary:** true #### ITC safe to claim (lower of books and 2B in total) **Key:** eligible **Expr:** min(sum_books, sum_gstr2b) **Format:** currency **Notes:** The GSTINs shown are dummy samples. Section 16(2)(aa) allows ITC only when the invoice appears in GSTR-2B, so claim the lower figure invoice by invoice. Rows with a negative difference mean 2B is higher than books and may need booking. ## Content **Intro:** Input tax credit can only be claimed on invoices that show up in the buyer's GSTR-2B. A monthly comparison of the purchase register with GSTR-2B protects you from notices and a surprise reversal. This worksheet gives you a clean format to do it and export the result. **Sections:** #### How to use it **Body:** Download GSTR-2B from the portal and export the purchase register from Tally Prime, Busy, Marg or Zoho Books. Enter one line per invoice with the ITC amount from both sources. The difference column calculates itself. Choose a status for each line, then work through the open items by supplier. At the top of your totals you see the net share of ITC in your books that is not supported by 2B, which gives you a quick view of the risk for the month. #### Method **Body:** ITC is available for a period only to the extent the invoice appears in the GSTR-2B for that period, and the tax must be paid by the supplier. A positive difference means you booked more credit than 2B supports, so hold it back or reverse it. A negative difference means 2B shows more than you booked, which may be a missing purchase entry. Cumulative totals can hide offsetting errors, so always review differences invoice by invoice. **Bullets:** - Match on GSTIN, invoice number and date, not supplier name. - Watch for invoice number format differences such as leading zeros. - Blocked credits under section 17(5) need to be excluded from both sides. #### Improving the process **Body:** Reconciliation takes less time when vendor master GSTINs are validated, purchase invoices are booked by invoice date and supplier follow-ups are logged with a date. Send suppliers a monthly request for missing invoices before the GSTR-1 deadline. Keep the worksheet export with the return working papers, because it is the evidence you give an auditor or the GST officer when a notice arrives. **Cta:** Netray can build a read-only reconciliation job that compares your purchase register with GSTR-2B data and outputs the same columns automatically. **Faq:** #### Do I need GSTR-2B or GSTR-2A? **Answer:** GSTR-2B is the static statement used for ITC eligibility in a period, so it is the one to reconcile. GSTR-2A changes dynamically and is useful only as an additional check for later filings. #### What do I do with a Not in 2B invoice? **Answer:** Follow up with the supplier to file their GSTR-1 or IFF. Do not claim the credit until it appears in 2B. When it appears in a later month, you can claim it then, within the time limit under section 16(4). #### Can I paste many rows? **Answer:** You can add rows in the worksheet and edit values directly. For hundreds of invoices it is faster to keep your Excel master and use this layout as the column structure. #### Why show percent at risk? **Answer:** It is a quick indicator. A rising percentage over months usually means a process issue, such as late supplier filing or booking errors, not just a single invoice problem. ## Search terms gstr 2b reconciliation excel, itc reconciliation format, books vs gstr 2b, gst itc mismatch worksheet, gstr 2b vs purchase register, input tax credit reconciliation template, tally gstr 2b reconciliation --- Talk to an engineer: https://netray.co/contact?intent=erp_ai | Machine catalog: https://netray.co/agent/catalog.json