How to Reconcile GSTR-2B in TallyPrime: Step-by-Step Guide

GSTR-2B reconciliation helps you compare purchase transactions recorded in your books with the invoices and credit notes reported by your suppliers on the GST portal. This guide explains how to download or import GSTR-2B data, review differences, and resolve common exceptions in TallyPrime.

What is GSTR-2B?

GSTR-2B is a static, system-generated statement of eligible and ineligible input tax credit based on supplier returns such as GSTR-1, GSTR-5, and GSTR-6. It is generated for a return period and should be compared with your purchase records before claiming input tax credit.

Always verify the applicable GST rules and eligibility with your tax professional. This article explains the TallyPrime workflow and is not a substitute for professional tax advice.

Before you start

• Keep your TallyPrime company data updated and take a backup.
• Confirm that the correct GST registration is configured in the company.
• Download the required GSTR-2B period from the GST portal, or keep the Excel/JSON file ready for import.
• Use a TallyPrime release that supports the GSTR-2B reconciliation features described below.

Step 1: Download GSTR-2B directly into TallyPrime

1. Press Alt+Z (Exchange) and select All GST Options > Download GST Returns.
2. Press C (Configure).
3. Set Return Type to GSTR-2B and select the return period.
4. Press D (Download). If required, sign in to the GST portal and complete the OTP step.
5. After download, open the GSTR-2B Reconciliation report.

Step 2: Import a GSTR-2B file manually

1. Press Alt+O (Import) > GST Returns.
2. Select the GST registration and set Return Type to GSTR-2B.
3. Select the downloaded Excel or JSON file.
4. Press Ctrl+A to accept and review the Import Summary.

Step 3: Open the GSTR-2B Reconciliation report

Press Alt+G (Go To), search for GSTR-2B Reconciliation, and open the report. TallyPrime groups transactions into useful sections such as Reconciled, Unreconciled, Mismatched, Available Only in Books, Available Only on Portal, Mismatch in Return Period, Excluded, and Uncertain Transactions.

Use F3 (Company/Tax Registration) when you need to switch between GST registrations. Use Ctrl+H (Change View) to switch between reconciliation statistics and voucher statistics.

Step 4: Resolve common differences

Invoice available only on the portal

Check whether the purchase invoice was missed in the books. Use the portal view to verify the supplier, invoice number, date, taxable value, and tax amount. Record the correct purchase transaction in TallyPrime, if applicable, and then review the reconciliation status.

Invoice available only in books

Check whether the supplier has filed the return for the relevant period. Verify the supplier GSTIN, invoice number, invoice date, and GST amounts in your books. Follow up with the supplier when the document is missing from GSTR-2B.

Mismatch in invoice number or document date

Small differences caused by prefixes, suffixes, spaces, or typing errors can create a mismatch. Review the portal document and correct the voucher details in the books. TallyPrime also provides options to copy the document number and date from the portal view where applicable.

Mismatch in return period

If the supplier reported the document in a different period, review the transaction and set the appropriate GST Return Effective Date after confirming the correct treatment.

Taxable value or tax amount mismatch

Compare the purchase voucher with the supplier document. Do not mark a transaction as reconciled merely to remove an exception. Correct the underlying voucher or investigate the supplier filing. For minor differences such as permitted rounding differences, use the reconciliation configuration only after reviewing the business and tax impact.

Incorrect GSTIN or section

Correct the party GSTIN/UIN or voucher classification when the mismatch is caused by a data-entry error. If the transaction is not related to your business, exclude it only after documenting why it should not be considered.

Step 5: Recompute GSTR-2B when required

You may need to recompute GSTR-2B after changes to IMS actions, purchase invoices, GST effective dates, or input tax credit availability. Use Alt+Z (Exchange) > All GST Options > Recompute GSTR-2B, select the GST registration and period, and choose R (Recompute). After the process completes, download the latest GSTR-2B data and review the reconciliation report again.

Best practices before claiming ITC

• Do not claim the same document twice.
• Investigate invoices that are missing from GSTR-2B or present only in the books.
• Review blocked or ineligible ITC separately.
• Keep supplier follow-up records for missing or incorrect invoices.
• Maintain a backup and an audit trail before making bulk corrections.

Related TallyPrime guides

For related workflows, read our TallyPrime bank reconciliation guide and our earlier guide on resolving GST voucher mismatches.

Conclusion

GSTR-2B reconciliation in TallyPrime is most effective when you review exceptions systematically: download the correct period, compare books with the portal, correct genuine errors, document supplier issues, and recompute the data when GST or IMS changes affect ITC availability.

Menu names and features can vary by TallyPrime release. Test changes on a backup company and confirm tax treatment with a qualified professional before filing returns.

Official TallyHelp reference: Reconcile GSTR-2B Data in TallyPrime