Use cases · for cas and staff who prepare monthly gst returns for traders and companies
GSTR-2B reconciliation with ITC at risk in rupees
Last updated 1 November 2026 · by Venu Gopal Reddy Muvva, founder
Upload the GSTR-2B JSON from the GST portal and CABookkeeper matches it against the client's approved purchase invoices by GSTIN and invoice number, even when the number is written differently. You get four lists — matched, mismatched, missing in 2B and not in books — with input tax credit at risk and ITC available but not claimed, in rupees. The GSTR-3B working then limits ITC to what 2B supports.
Steps in CABookkeeper
1. Get the purchase invoices in
On the client's Invoices tab, upload purchase invoices. Text PDFs are read without AI and checked (GSTIN check digit, totals, CGST = SGST, IGST against the state); photos and scans are read by AI (beta). Approve them.
2. Upload the GSTR-2B JSON
Download the month's GSTR-2B JSON from the GST portal and upload it on the client's GST tab.
3. Work the four lists
Matched needs nothing. Mismatch shows the field that differs. Missing in 2B means chase the supplier. Not in books means book it or verify it. Invoice numbers like MOM/26-27/0451 and MOM-451 are treated as the same, with ₹1 rounding allowed.
4. Use the result in GSTR-3B
Download the GSTR-3B working with ITC limited to what 2B supports, and the GSTR-1 JSON from approved sales invoices. You file on the GST portal yourself.
What “ITC at risk” means
Input tax credit (ITC) is GST you paid on purchases that you set off against GST you collect. If a supplier hasn't reported your invoice, it isn't in your GSTR-2B, and claiming it can bring a notice. CABookkeeper adds up that amount so you know what is at stake before you file.
If a notice does come (for example DRC-01C for a 2B vs 3B difference), paste it on the client's Notices tab and a reply is drafted with these same figures.
When CABookkeeper is not the right tool
CABookkeeper doesn't fetch GSTR-2B from the portal or file returns for you; that needs a GSP licence and is not available yet. You download the JSON and upload the returns yourself.
Questions
Does it work for QRMP clients?
Yes. QRMP clients get the 22nd/24th GSTR-3B dates, IFF and PMT-06 on their calendar, and reconciliation works the same way.
Can I see the history?
Each reconciliation run is saved with its summary, and the latest one feeds notice replies.
Do I need AI for this?
No. Matching is rules only. AI is used only to read invoice photos (beta).
Try it on your own clients.
Free for your first 3 months. Then pay only for what you use, at our cost.
Start free — 3 months on usRelated: Bank statement to Tally · Notice reply drafts · CABookkeeper vs Suvit / TaxOne · Pricing