Question 1

What is GSTR-2B vs Purchase Register reconciliation?

Accepted Answer

GSTR-2B is the auto-drafted ITC statement generated by the GST portal based on your suppliers' filings. Your purchase register is your internal record of purchases. Reconciling the two identifies invoices where ITC is available in GSTR-2B but not in your books (missed ITC) or claimed in books but not in GSTR-2B (excess claim risk).

Question 2

Why is GSTR-2B reconciliation mandatory?

Accepted Answer

Rule 36(4) of the CGST Rules restricts ITC claims to invoices appearing in GSTR-2B. Claiming ITC on invoices not in GSTR-2B can result in demand notices, interest at 18% per annum, and penalties. Regular reconciliation prevents these risks.

Question 3

What file formats does the tool accept?

Accepted Answer

The tool accepts GSTR-2B JSON downloaded from the GST portal and purchase register in Excel or CSV format. The tool auto-maps columns — no manual formatting required.

Question 4

How does the tool calculate ITC at risk?

Accepted Answer

ITC at risk is the total tax amount on invoices present in your purchase register but absent from GSTR-2B. This is the amount you cannot legally claim until your supplier files their return. The tool shows this figure in rupees, broken down by GSTIN.

Question 5

Is this tool free?

Accepted Answer

Yes. The free plan on Ledgr lets you run every reconciliation with full ITC-at-risk math (first 10 invoice rows visible). The paid Ledgr plan (₹699/month + GST) removes limits, unlocks downloads and unlimited clients, and adds batch processing.

GSTR-2B vs Purchase Register

Use this tool inside Ledgr

Frequently Asked Questions

GSTR-2B vs Purchase Register

Use this tool inside Ledgr

Frequently Asked Questions