# GSTR-2B vs Books ITC Reconciliation Worksheet > Source: https://netray.co/tools/gstr-2b-itc-reconciliation-worksheet > Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems. > Section: Free Tools ## Short answer A line-by-line reconciliation sheet that compares ITC booked in your accounts with ITC shown in GSTR-2B and shows the difference. ## Category regional ## Region India ## Audience - Accountant - Finance controller - GST practitioner ## 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 #### ITC in books **Key:** books_itc **Type:** number **Format:** currency #### ITC in GSTR-2B **Key:** portal_itc **Type:** number **Format:** currency #### Difference (books - 2B) **Key:** diff **Type:** number **Expr:** books_itc - portal_itc **Format:** currency #### Claimed but not in 2B **Key:** excess **Type:** number **Expr:** max(0, books_itc - portal_itc) **Format:** currency #### Action status **Key:** status **Type:** select **Options:** - Matched - Supplier to file - Wrong GSTIN - Ineligible - Timing, next month - Under review **Rows:** **Supplier:** Omega Steels **Gstin:** 27OOOOO1111O1Z1 **Invoice:** OS/907 **Books itc:** 81000 **Portal itc:** 81000 **Status:** Matched **Supplier:** Sri Lakshmi Castings **Gstin:** 33DDDDD3333D1Z9 **Invoice:** SLC/412 **Books itc:** 113400 **Portal itc:** 0 **Status:** Supplier to file **Supplier:** Rapid Logistics **Gstin:** 27RRRRR2222R1Z3 **Invoice:** RL/221 **Books itc:** 4250 **Portal itc:** 4250 **Status:** Matched **Supplier:** Pooja Packaging **Gstin:** 27PPPPP4444P1Z6 **Invoice:** PP/118 **Books itc:** 15120 **Portal itc:** 12600 **Status:** Under review **Supplier:** Hotel Sunrise **Gstin:** 27HHHHH5555H1Z7 **Invoice:** HS/3321 **Books itc:** 3600 **Portal itc:** 3600 **Status:** Ineligible **Totals:** #### ITC in books **Key:** books_itc **Agg:** sum **Format:** currency #### ITC in GSTR-2B **Key:** portal_itc **Agg:** sum **Format:** currency #### Net difference **Key:** diff **Agg:** sum **Format:** currency #### Claimed but not in 2B **Key:** excess **Agg:** sum **Format:** currency **Summary:** #### Share of books ITC supported by 2B **Key:** match_rate **Expr:** if(gt(sum_books_itc,0), (sum_books_itc - sum_excess) / sum_books_itc * 100, 0) **Format:** percent **Notes:** Enter the total ITC (IGST + CGST + SGST) per invoice. Use the status column to record the follow-up. Sample rows are illustrative. This sheet supports your own reconciliation and is not a substitute for advice on Section 16 conditions. ## Content **Intro:** Each month, accountants compare input tax credit in the purchase books with what the portal shows in GSTR-2B. Mismatches can mean a supplier has not filed, an invoice is under the wrong GSTIN, or a claim is ineligible. This worksheet keeps the comparison and the follow-up in one place. **Sections:** #### How to use the worksheet **Body:** Paste or type one row per purchase invoice with ITC from your books and the ITC shown in GSTR-2B. The sheet calculates the difference and highlights the amount claimed but not visible in the portal. Use the status column to mark the reason and who must act. Totals and the share supported by GSTR-2B give a month-end snapshot you can show to a reviewer before the GSTR-3B is filed. **Bullets:** - Match on supplier GSTIN and invoice number, not name alone - Treat blocked credits such as certain food and hotel items as ineligible - Carry timing differences forward with a clear note #### Why the 2B comparison matters **Body:** Under Section 16 of the CGST Act, ITC is available only when conditions are met, including that the invoice details appear in the recipient's GSTR-2B, as clarified by the Section 16(2)(aa) amendment. GSTR-2B is a static statement generated for each month from supplier filings. Excess ITC claimed in GSTR-3B beyond what the statement supports can attract interest and notices, so a documented reconciliation is your first line of defence. #### Common mistakes **Body:** Typical errors include reconciling by total instead of invoice, ignoring credit notes and debit notes, missing import of goods under bill of entry, and treating a supplier filing delay as permanent. Reverse charge purchases and ISD credits also need separate treatment. When your accounting package already offers a reconciliation report, use this sheet to check its exceptions and to record the decision for each line. **Cta:** If your team reconciles hundreds of invoices by hand each month, we can discuss automating the matching and flagging from your purchase data. **Faq:** #### Does this import data from the GST portal? **Answer:** No. Everything runs in your browser. Download the GSTR-2B Excel from the portal, copy the values into the sheet or compare them in your own file, then export the finished working. #### What should I do with unmatched invoices? **Answer:** Ask the supplier to file or correct their return, confirm the GSTIN and invoice number, and defer the claim until it appears in GSTR-2B. Record the status so that it is revisited next month. #### Are credit notes included? **Answer:** Add them as rows with negative amounts for books and portal values. Reconciling them separately in your notes is good practice because suppliers often report them in a different month. #### Is the sample data real? **Answer:** No. All suppliers, GSTINs and amounts are invented for illustration. Replace them with your own purchase register. ## Search terms gstr 2b reconciliation excel, itc reconciliation format, books vs gstr 2b mismatch, gst input credit reconciliation sheet, gstr-2b vs purchase register, itc mismatch working, gst reconciliation tally, section 16(2)(aa) itc --- Talk to an engineer: https://netray.co/contact?intent=erp_ai | Machine catalog: https://netray.co/agent/catalog.json