What is the difference between GSTR-2A and GSTR-2B reconciliation?

GSTR-2B is a static monthly ITC statement used for claiming credit; GSTR-2A is dynamic and also reflects later supplier filings. Most teams reconcile with GSTR-2B for the claim and use GSTR-2A to catch late uploads.

How does IMS change GST reconciliation?

Through IMS, the recipient accepts, rejects or keeps pending each supplier document before GSTR-2B is generated, so reconciliation now includes those monthly decisions.

Can a spreadsheet handle GST reconciliation?

For one GSTIN with low volume, yes. With many GSTINs, inconsistent invoice numbers and repeated supplier follow-ups, software saves time and reduces missed credit.

Does GST reconciliation help with GSTR-9?

Yes. Monthly reconciled data on ITC, reversals and supplier mismatches is the starting point for the annual return and GSTR-9C.

GST Reconciliation Software: How to Choose One (2026)

GST reconciliation software matching the purchase register with GSTR-2B and IMS across multiple GSTINs

GST reconciliation software matches your purchase register with what suppliers have reported to the GST system, mainly GSTR-2A and GSTR-2B, so that input tax credit (ITC) is claimed only on invoices that qualify, and mismatches are fixed before they turn into reversals, interest or notices. For a single GSTIN with a few hundred invoices a month, a spreadsheet can work. For enterprises with many GSTINs, banks, and CA firms reconciling for many clients, the volume and the follow-up make dedicated software worth evaluating.

Since the Invoice Management System (IMS) was introduced, reconciliation is no longer only a month-end match. It is also a decision each month about which supplier invoices to accept, reject or keep pending. This guide explains what modern GST reconciliation involves, where spreadsheets stop working and which features to compare.

What GST reconciliation covers in 2026

Reconciliation	What is matched	Why it matters
Purchase register vs GSTR-2B	Your booked invoices vs the static monthly ITC statement	ITC is generally available only on invoices that appear in GSTR-2B
Purchase register vs GSTR-2A	Your invoices vs supplier filings, including late uploads	Catches invoices filed late by suppliers
IMS actions	Accept, reject or keep pending each supplier document before GSTR-2B is generated	Decides what flows into GSTR-2B
GSTR-3B vs GSTR-2B	ITC claimed vs ITC available	Excess claims lead to queries and notices
GSTR-1 vs GSTR-3B	Outward tax declared vs tax paid	Short payment draws interest and notices
Books vs annual return	Year-end turnover, tax and ITC	Feeds GSTR-9 and GSTR-9C

Our GSTR-2B reconciliation guide explains the monthly process step by step.

Signs a spreadsheet is no longer enough

You reconcile many GSTINs and need one view of where each stands.
Invoice numbers in your books and in supplier filings rarely match exactly (prefixes, dates, rounding), so exact-match formulas miss genuine matches.
The same suppliers repeat on the mismatch list every month and follow-up happens by email.
IMS decisions are taken by different people with no record of who accepted or rejected what.
ITC reversals and reclaims (for example under Rules 37 and 37A) are tracked in separate files.
Year-end work for GSTR-9 and GSTR-9C starts from scratch every December.

Features to compare

Data and matching

Bulk fetch of GSTR-2A, GSTR-2B and returns from the GST portal for every GSTIN, month by month.
Invoice-level matching with fuzzy or suggested matches for near-identical invoice numbers, dates and amounts.
Clear buckets: matched, mismatched, missing in books, missing in GSTR-2B.

IMS and ITC control

IMS accept, reject and pending actions recorded against the purchase register before GSTR-2B is generated.
ITC tracking and mismatch reports before GSTR-3B is filed.
A reversal and reclaim ledger for temporary reversals.

Vendor follow-up

Sending discrepancies and reminders to suppliers from one place.
Tracking which suppliers fixed their filings, so ITC can be claimed in time.
Bulk GSTIN validation, so you are not reconciling against cancelled registrations.

Control, scale and security

Multiple GSTINs under one organisation, with assignment of GSTINs or clients to team members.
Role-based access and review before filing.
Reports with period-wise comparisons for management and auditors.
Security certifications (for example ISO 27001 and SOC 2) and, for portal connectivity, a GSP-authorised connection.

Buyer's checklist

#	Question to ask	Why it matters
1	Does it fetch GSTR-2A and GSTR-2B in bulk for all GSTINs?	Manual downloads don't scale
2	Does it suggest matches for near-identical invoices?	Exact matching misses genuine credit
3	Can IMS accept/reject/pending be done and recorded in the tool?	IMS decides what reaches GSTR-2B
4	Does it report ITC mismatches before GSTR-3B is filed?	Fixes are cheaper before filing
5	Does it keep a reversal and reclaim ledger?	Rule 37 and 37A movements need tracking
6	Can it send vendor follow-ups and track responses?	Supplier fixes have deadlines
7	Does it handle many GSTINs and clients with team assignment?	CA firms and large groups need this
8	Does it carry the year's data into GSTR-9 and 9C?	Year-end work starts from reconciled data
9	Is the portal connection through a GSP, and what certifications does the vendor hold?	GST data is sensitive
10	What support is available around the 20th of each month?	That is when GSTR-3B pressure peaks

How GSTCPC handles GST reconciliation

GSTCPC is Figment's GST compliance software for enterprises and CA firms. Its features, as listed on the product page, include:

GSTR-2A and GSTR-2B reconciliation against the purchase register, with AI-powered matching suggestions.
Invoice Management System (IMS) accept, reject and pending actions.
ITC tracking and ITC mismatch reports, and a temporary ITC reversal and reclaim ledger.
Vendor follow-up: reminders and discrepancies sent from one place.
Multiple GSTINs under one organisation, bulk GSTIN validation, team assignment and role-based filing controls.
GSTR-1, GSTR-1A, GSTR-3B, GSTR-9 and GSTR-9C filing, plus GSTR-6, GSTR-7 and ITC-04.

For FY 2025-26 year-end, see our GSTR-9 and GSTR-9C checklist, and for a quick estimate of eligible credit, the GST ITC calculator.

Key takeaways

GST reconciliation now includes monthly IMS decisions, not just a month-end GSTR-2B match.
Spreadsheets stop working with many GSTINs, fuzzy invoice data and repeat supplier mismatches.
Compare tools on bulk data fetch, suggested matching, IMS control, ITC reports, vendor follow-up and multi-GSTIN control.
Choose a tool that carries reconciled data into GSTR-9 and GSTR-9C at year-end.

Frequently Asked Questions

Software that matches your purchase register with GSTR-2A and GSTR-2B (and your returns), so ITC is claimed only on qualifying invoices and mismatches are fixed early.