How to read the results
- Matched: same supplier GSTIN and invoice number, with taxable value and each tax head within the tolerance.
- Value mismatch: the invoice is in both, but amounts differ. The difference is shown as GSTR-2B minus books.
- In books, not in 2B: the supplier may not have reported it yet, may have reported it under another GSTIN or period, or the invoice number differs.
- In 2B, not in books: an invoice the supplier reported that is not in your purchase register (missed entry, a later month, or not your purchase).
- Possible match: same supplier and amount, different invoice number. Usually a typing difference.
Example (illustrative)
A Rajkot pipe manufacturer records invoice “SG/0045” from a glaze supplier; GSTR-2B shows it as “SG/45”. With “ignore leading zeros” on, it matches. Another invoice shows IGST ₹7,200 in the books but ₹6,800 in GSTR-2B, so it appears as a value mismatch of −₹400 to follow up with the supplier.
Common mistake
Treating every matched invoice as eligible credit. GSTR-2B shows what suppliers reported; it does not decide whether the credit is blocked, whether goods were received, or whether the time limit has passed.
Limitations
Only the B2B invoice sheet is compared. Credit/debit notes, amendments, ISD credits and imports are not covered. Use the GST portal for the official GSTR-2B statement.