Every Reconciliation Rule, Explained

Matches invoices where GSTIN, invoice number, invoice date, and taxable amount all match exactly between your books and GSTR-2B. These are confirmed clean — no action needed.

GSTIN and invoice number match, but the taxable amount or tax values differ. This is the most common mismatch type — often caused by credit notes or supplier errors. Flagged for review.

Invoice exists in both books and 2B, but the tax type differs. Your books show CGST/SGST (intra-state) but the supplier reported IGST (inter-state), or vice versa. This is a high-risk error that triggers department scrutiny.

GSTIN matches, amounts match, but the invoice number has minor variations — leading zeros, separator differences (INV/001 vs INV-001), or suffix differences. Likely the same invoice; flagged for manual confirmation.

Invoice appears in your books in one month but in GSTR-2B for an adjacent month. Suppliers frequently file late. This rule catches those invoices before they are incorrectly marked as missing.

GSTIN and invoice number match, and the amount difference falls within your configured tolerance threshold (default: ₹1). Treated as matched. You can adjust the tolerance in Settings.

Invoice exists in your purchase register but does not appear in GSTR-2B at all. The supplier has either not filed, or filed under a different invoice number. ITC on this invoice is at risk.

Invoice appears in GSTR-2B from your supplier but is not in your purchase register. Likely a missed booking. You may be leaving ITC on the table.

Same GSTIN + invoice number appears more than once in your books. Duplicate bookings lead to excess ITC claims, which must be reversed. Flagged before they become a liability.