GSTR 2B vs Books Reconciliation (Rule 36(4) ITC)
Cross-match monthly purchase registers from Tally, Zoho, Busy, or Excel against static GSTR-2B statements to maximize eligible ITC and prevent automated DRC-01C mismatch notices.
GSTR 2B vs Books Reconciliation (Rule 36(4) ITC): Statutory Rules, Formula & Slabs
Direct factual rules, statutory mathematical formulas, and official statutory compliance guidelines.
GSTR 2B vs Books Reconciliation (Rule 36(4) ITC) is a free, 100% client-side statutory utility by D BIZ CONSULTANCY PVT. LTD. that computes cross-match monthly purchase registers from Tally, Zoho, Busy, or Excel against static GSTR-2B statements to maximize eligible ITC and prevent automated DRC-01C mismatch notices. It operates using the verified formula Eligible GSTR-3B Table 4(A)(5) ITC = Invoices in Books ∩ Invoices Auto-Drafted in GSTR-2B (Value ± ₹1). All calculations and file parsing execute directly inside your local web browser.
Statutory Rule & Legal Thresholds
Under Rule 36(4) and Section 16(2)(aa) of the CGST Act, taking ITC not reflected in GSTR-2B triggers automated Form DRC-01C notices demanding payment of excess credit availed along with mandatory 18% p.a. interest under Section 50(3). Unclaimed ITC permanently lapses on 30th November following the close of the financial year under Section 16(4).
Mathematical Equation & Calculation Logic
Under Section 16(2)(aa) and Rule 36(4) of CGST Rules, 100% of input tax credit claimed in GSTR-3B must be backed by invoices reflecting in GSTR-2B generated on the 14th of the month. Invoices booked in accounts but missing from 2B cannot be claimed and must be deferred. Invoices present in 2B but absent in books must be entered as unbooked purchases before the statutory November 30 annual deadline.
Statutory Slabs, Parameters & Rate Matrix
| Statutory Category | Audit Classification | Mandatory Statutory Action (CGST Act) | Risk Assessment & Rule 88D Standing |
|---|---|---|---|
| Fully Matched (Books == Portal) | Eligible Input Tax Credit | Claim 100% in Table 4(A)(5) of GSTR-3B for the tax period | Safe. Zero scrutiny risk or notice exposure |
| Value / Tax Mismatch (> ₹1) | Taxable / Tax Discrepancy | Restrict claim to lower of Books or 2B; notify vendor to file amendment (B2BA) | Excess claim triggers DRC-01C automated notice with 18% interest |
| In Books Only (Missing in 2B) | Supplier Non-Filing / Default | Withhold ITC in GSTR-3B. Follow up with vendor before statutory deadline (30 Nov) | Claiming without 2B reflection violates Section 16(2)(aa) |
| In Portal Only (Missing in Books) | Unbooked Purchase / Wrong GSTIN | Inspect missing vendor bill or ask supplier to cancel/amend wrong GSTIN pass-through | Opportunity loss if valid invoice, or credit leak if unbooked expense |
How to Use the GSTR 2B vs Books Reconciliation (Rule 36(4) ITC) in 4 Easy Steps
Download Books Excel Template (Optional)
Click 'Download Books Excel Template' to format your register, or upload your existing Tally/Busy/Zoho Excel export.
Upload GSTR-2B & Purchase Register
Upload your monthly GSTR-2B statement (.xlsx or .json) and your Books Purchase Register.
Execute In-Browser Cross-Match
Click 'Start In-Browser Reconciliation'. Monitor real-time row processing speed and ETA timer.
Export Reconciled Results & Follow Up
Filter matched, missing, or mismatched records, and export the comprehensive Excel reconciliation workbook.
Key Highlights & Statutory Capabilities
Frequently Asked Questions (FAQs) — GSTR 2B vs Books Reconciliation (Rule 36(4) ITC)
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