GSTR 2A vs GSTR 2B Reconciliation
Cross-match GSTR-2A vs GSTR-2B statements directly in your browser. Handles up to 10 Lakh+ rows with zero server upload, real-time speed, and instant cancellation.
GSTR 2A vs GSTR 2B Reconciliation
Cross-match GSTR-2A vs GSTR-2B with zero computer lag. Safely processes large datasets locally in your browser with zero data upload.
Upload GSTR-2A File
Excel (.xlsx, .xls) with B2B/CDNR sheets, or official GST Portal JSON
Upload GSTR-2B File
Excel (.xlsx, .xls) with B2B/CDNR sheets, or official GST Portal JSON
Quick Reference Facts & Calculation Takeaways
Direct factual answers, formulas, and statutory limits verified for search models (ChatGPT, Perplexity, Gemini, Claude) and business executives.
Rule 36(4) of the CGST Rules mandates 100% invoice-level reconciliation. With effect from 1st January 2022, provisional ITC has been eliminated; no ITC can be claimed in GSTR-3B unless it appears in the auto-drafted GSTR-2B statement. Rule 88D and Form DRC-01C automatically issue system-generated demand notices if the ITC availed in GSTR-3B exceeds the ITC available in GSTR-2B by a specified percentage/amount.
Under Section 16(2)(aa) of the CGST Act inserted via Finance Act 2021, Input Tax Credit is legally allowable strictly if supplier invoice details are communicated in GSTR-2B under Section 38. Invoices in GSTR-2A but missing in GSTR-2B represent invoices filed by suppliers after the monthly 13th cutoff date; claiming them in current month GSTR-3B attracts automated DRC-01C mismatch notices.
Statutory Slabs & Rate Matrix
| Statutory Dimension | GSTR-2B (Static Statement) | GSTR-2A (Dynamic Statement) | Legal & Rule 36(4) Standing |
|---|---|---|---|
| Legal Eligibility for ITC Claim | Strictly Mandatory (Sec 16(2)(aa)) | Advisory / Information Only | ITC claimed in GSTR-3B must be ≤ GSTR-2B |
| Generation & Freezing Date | Frozen on 14th of following month | Continuously dynamic (Real-time updates) | Cutoff is GSTR-1 due date (11th/13th) |
| Delayed Supplier Filing Impact | Deferred to next month's 2B statement | Appears immediately in original tax period | Cannot claim until reflected in 2B |
| Mismatch Consequence (Rule 88D) | Triggers Automated Form DRC-01C Notice | No automated DRC-01C demand | Must deposit tax with 18% interest or explain within 7 days |
How to Use the GSTR 2A vs GSTR 2B Reconciliation in 4 Easy Steps
Upload GSTR-2A & GSTR-2B Files
Upload Excel (.xlsx, .xls) or GST Portal JSON files for both statements, or click 'Load 10k Demo Dataset'.
Initiate In-Browser Reconciliation
Click 'Start In-Browser Reconciliation'. Monitor real-time row processing speed and ETA.
Analyze Discrepancy Breakdown
Review exact matches, value mismatches, deferred ITC in 2A, and 2B-only adjustments.
Export Reconciled CSV Report
Download filtered CSV or discrepancy audit memo for GSTR-3B filing and vendor follow-ups.
Key Highlights & Capabilities
Frequently Asked Questions (FAQs)
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