How to reconcile GSTR-2B against your purchase register to avoid blocked input tax credit.

By Kanoons · 6 min read · Last verified 2026-03-27

GSTR-2B is the static, auto-generated statement of input tax credit available to a registered business for a given period, drawn from what suppliers have reported in their own GSTR-1/IFF filings. Unlike the older GSTR-2A, it doesn't change after generation, which makes it the reliable reference point for ITC claims in GSTR-3B.

Reconciliation means matching every invoice in your purchase register against what actually shows up in GSTR-2B — mismatches typically come from a supplier filing late, filing incorrectly, or not filing at all, and any of those can result in the credit being unavailable for that period even though you genuinely paid the tax to your supplier.

Doing this reconciliation monthly, rather than scrambling at year-end, is the single most effective way to avoid both blocked credit and the GST notices that increasingly follow a pattern of ITC mismatches between what a business claims and what its suppliers actually report.