The monthly GSTR-2B reconciliation checklist every business needs

Why 2B reconciliation matters

Input tax credit can only be claimed to the extent invoices appear in your GSTR-2B. Every unmatched invoice is cash locked up.

The checklist

• Download GSTR-2B by the 14th of each month
• Match against the purchase register on GSTIN + invoice number + taxable value
• Follow up with vendors whose invoices are missing before filing GSTR-3B
• Document timing differences (invoices booked this month, appearing next)
• Reverse credit on vendors who have not paid within 180 days

What we see go wrong

Most credit loss comes from two things: vendors filing late, and books recording invoices under the wrong GSTIN of a multi-state vendor. Both are fixable with process.