How these numbers are computed
- ITC at risk = tax you booked in the PR that is not yet in any 2B (Sec 16 — can't claim until the supplier files).
- In 2B, not booked = supplier-filed tax with no PR entry — book it or query the vendor.
- Differences = matched invoice but tax heads differ by more than ₹1.
- Out of scope = zero-GST / RCM rows excluded from the "missing" follow-up.
ITC composition
Eligible (reconciled) vs provisional (booked, awaiting supplier) vs in-2B-not-booked, by tax value
Unmatched in 2B — why?
The actionable breakdown — turns the “in 2B, not booked” number into work
Data
—
Upload a GSTR-2B, Purchase Register, or Vendor master
Drop next month’s portal file. The tool auto-detects type & period, previews it, and on commit re-matches the entire open pool — so earlier months’ timing differences clear automatically.
What happens when I upload & commit
- Upload & preview stores the file (under its SHA, never the original name), detects whether it is a GSTR-2B (use the portal-generated Excel), a Purchase Register, or a Vendor master, and shows a parse preview (section row-counts, sign-convention warnings). Nothing enters the ledger yet.
- Commit & re-match ingests the rows (idempotent — re-uploading the same file does nothing) and then re-runs matching across all open periods at once. A December invoice booked earlier auto-clears the moment its January 2B arrives.
- Files are matched by content hash, so an accidental duplicate upload is ignored. A corrected re-upload that drops a row retracts that document from the ledger (kept in history).
What each bucket means & how a row lands here
- Missing in 2B — booked in your PR, the supplier hasn’t filed it yet (your ITC at risk under Sec 16). Zero-GST & RCM are excluded.
- Missing in PR — present in the supplier’s 2B but not in your books. Book it or raise a query.
- Differences — same invoice matched on both sides, but a tax head differs by more than ₹1.
- Matched — fully reconciled (PAN + invoice + tax within ₹1).
- Out of scope — zero-GST / RCM documents, kept out of the follow-up lists.
2B or your PR.| Side | Section | Supplier PAN | Vendor | Doc no | Date | IGST | CGST | SGST | Total tax |
|---|
Suggested matches review & confirm
Open 2B and PR documents from the same supplier PAN with tax agreeing within ₹1 but a different invoice number — likely the same invoice typed differently. Ranked by similarity. These are never auto-matched: confirm each one yourself (logged as a manual action).
| Supplier PAN | 2B doc | PR doc | PR vendor | Tax | Similarity |
|---|
What’s in each report & how “as-on date” works
- Reconciliation workbook (.xlsx) — the full 14-tab pack: the five buckets, plus Vendor scorecard, ITC 3B-bridge, Aging & Sec 16(4) time-bar, RCM, Import IGST, Run provenance and the tamper-evident Audit trail.
- CFO exec summary (.pdf) — one page: ITC position, at-risk, top exceptions.
- As-on-date workbook — a point-in-time view: only periods up to the date you pick are counted, and a match is shown only if both sides were in scope by then. Use it to reproduce what the books looked like on, say, 31-Jan-2026.
Reports
Generated live from the ledger (cross-period). Excel covers GST-compliance, auditor & CFO views.
| Source | Vendor code | Vendor name | PAN | GSTIN |
|---|
About this log
| When | Event | User | Document / detail | IP |
|---|---|---|---|---|
| loading… | ||||
Roles & what each can do
- Viewer — read-only: dashboard, worklist, reports.
- Preparer — viewer + upload & commit files and confirm suggested matches.
- Reviewer — viewer + confirm/override matches and see the full activity log (no uploads).
- Admin — everything, plus manage users here and reset the ledger.
Add a user
They sign in with this email & password at the same address; they can change their own password later.
| Name | Role | Last sign-in | Actions | |
|---|---|---|---|---|
| loading… | ||||
GST 2B vs Purchase Register — how this tool works
This is a continuous reconciliation ledger: each month you upload the supplier-filed GSTR-2B (from the GST portal) and your Purchase Register (PR), and the tool matches them so you can claim the right Input Tax Credit (ITC) and chase the gaps. Unlike a one-month spreadsheet, every document keeps its status across months, so timing differences clear themselves over time.
1 · The data it uses
- GSTR-2B — the supplier-filed statement, only the Excel generated from the GST portal (consolidated or hand-edited sheets are deliberately rejected). All sections are read: B2B, B2BA (amendments), CDNR (credit/debit notes), IMPG (import Bill-of-Entry IGST), ECO and ISD.
- Purchase Register — your books, line-item level. The PR has no GSTIN; it carries a vendor code.
- Vendor master — the bridge between the two. Vendor GST Details (VG) is the primary source of vendor-code → PAN/GSTIN; Vendor Master (VM) is a PAN-only fallback. Both are versioned and uploadable.
2 · How matching works — the exact method
Matching is deterministic (rule-based), not AI/fuzzy guesswork. The identity of an invoice on both sides is reduced to a single key:
where PAN = characters 3–12 of the GSTIN (2B side), and the PR side is bridged to a PAN via the vendor master;
normalised number = the invoice no. upper-cased with spaces & punctuation removed (so
INV-001, inv 001, INV/001 all agree).
A pair is a full match only when every tax head agrees within a ₹1 tolerance:
It runs in ordered passes, most-confident first, and a document is consumed once matched:
Credit/debit notes (CDNR) are compared on absolute values, since the portal and books can carry opposite signs. There is no tax-only pass — that produced false matches and was removed.
3 · Cross-period auto-clearing
On every commit the matcher runs against the entire open pool across all months, not just the month you uploaded. So an invoice you booked in December that the supplier reports only in the January 2B clears automatically when January is loaded — no manual carry-forward. The open list is therefore always a true aging worklist of what is still unreconciled.
4 · The five buckets
- Missing in 2B — booked in PR, not yet in any 2B. Your ITC is at risk until the supplier files (Sec 16). Zero-GST & RCM excluded.
- Missing in PR — in the supplier’s 2B but not in your books. Book it or query the vendor.
- Differences — matched invoice, but a tax head differs by more than ₹1.
- Matched — fully reconciled.
- Out of scope — zero-GST / RCM, kept out of the follow-up lists.
5 · Why a 2B row is unmatched (dashboard reasons)
- Trailing edge — recently filed; the matching PR will likely arrive next month.
- Likely same invoice (no. differs) — same PAN & tax, different number → see Suggested matches.
- Not booked / follow-up — no corresponding PR entry at all.
- No PR from this supplier — the PAN never appears in your PR.
- Prior period — origin before the ledger start (pre-Apr 2025).
6 · Out of scope & data-quality flags
Out of scope = zero-GST documents and RCM (reverse charge — you self-account the tax, so a 2B miss isn’t a leakage). They’re tracked but excluded from “missing” follow-ups.
Data-quality flags on matched rows: PR amount missing (the PR invoice value was blank — match still valid on tax) and taxable variance (taxable values differ though tax agrees). These surface book-keeping cleanups, not ITC risk.
7 · Suggested matches (the only “fuzzy” step — human-confirmed)
The tool never auto-matches on similarity. The Suggested tab lists open 2B and PR docs from the same PAN with tax agreeing within ₹1 but different invoice numbers, ranked by text similarity. You confirm each one; a confirm is recorded as a sticky, audited manual action and the pair stays matched on future re-runs.
8 · ITC composition (dashboard donut)
- Eligible (reconciled) — tax matched on both sides; claimable now.
- Provisional — at risk — booked in PR, not in 2B yet; hold until it appears.
- In 2B, not booked — supplier-filed credit you haven’t recorded.
9 · Reports & the as-on date
All reports are rebuilt live from the ledger. The workbook carries 14 tabs (the buckets + Vendor scorecard, ITC 3B-bridge, Aging & Sec 16(4), RCM, Import IGST, Run provenance, Audit trail); the CFO PDF is a one-page summary. The as-on-date report reproduces a point in time — it counts only periods up to the chosen date and only treats a pair as matched if both sides were in scope by then. Each run pins the engine version, vendor-master version and file hashes, so any figure is reproducible later.
10 · Roles, activity log & security
Access is by role — viewer / preparer / reviewer / admin — and enforced on the server for every action. The Activity log records sign-ins, uploads, commits, exports, user/role changes and every manual match decision; document events sit in a tamper-evident hash chain. Sign-in is per user, rate-limited, and the whole site runs over HTTPS. You can change your own password any time from the top bar.
Prepared for TBEA Energy (India) Pvt Ltd · GSTIN 24AADCT5210F1ZU · by CA Siddharth Shah, Chartered Accountants.