GSTR-2B: the inward ITC statement

GSTR-2B is the monthly statement of input tax credit (ITC) that GSTN drafts for you from what your suppliers filed. In xMatix a GSTR2B record holds that statement for one GSTIN and one month, in two versions side by side. The portal side is the statement as GSTN drafted it, which you fetch with Pull From GSTIN. The books side is the same statement built from your own posted purchases with Process GSTR2B. Comparing the two shows which credits your suppliers have reported and which they have not. The portal side then feeds table 4A of GSTR-3B.

Overview

A GSTR-2B statement is not a return you file. GSTN generates it, usually on the 14th of the month after the return period, and you bring it in and check it. The record therefore has no filing status and no Submit or File button.

The record page has:

• a header with the Pull From GSTIN and Process GSTR2B buttons, and the GSTIN, GST Fiscal Period, Generation Date and Last Processed values;
• a GSTR2B Statement & Reconciliation tab with two inner tabs:
  • Overview: four reconciliation count cards, then the section-by-section summary;
  • Reconciliations: the document-by-document comparison;
• a Details tab showing GST Fiscal Period, Last Processed, Processed Invoice Value and Cutoff Date.

The statement is split into the sections GSTN uses:

Your purchase ledger can only produce B2B and credit/debit notes. The other sections exist only on the portal side.

When to use it

Use it every month for every regular GST registration, after the month's bills and purchase returns are posted and once GSTN has generated the statement. Bring in the portal side and finish reconciling before you process that month's GSTR-3B, because GSTR-3B takes its ITC from the portal side of this statement. An Input Service Distributor registration gets no GSTR-2B. It files GSTR-6 instead.

How xMatix handles it

• Statements are created for you. GST return provisioning creates one GSTR-2B per active regular registration per month, together with that month's GSTR-1 and GSTR-3B. It is labelled with the period, for example "GSTR-2B Aug 2026", and its Generation Date is set to the 14th of the following month, the date GSTN is expected to release it. Provisioning never creates a second statement for the same GSTIN and period. See The GST console.
• Two independent sides. Process GSTR2B only ever changes the books side, and Pull From GSTIN only ever replaces the portal side. You can repeat either one as often as you need without disturbing the other.
• Processing is incremental. If no purchase tax line for the period has changed since the last run, Process GSTR2B makes no changes. Otherwise it updates the documents that changed, adds new ones and removes ones that no longer exist, so documents that did not change keep their identity.
• The pull is triggered automatically, too. When a GST registration completes GSTN authentication, xMatix requests a pull for that GSTIN's statement in the earliest open GST period, if there is one.
• The statement cannot be deleted. It is a statutory statement, so deletion is refused.
• Processing can run on a schedule. The Process GSTR-2B data job runs Process GSTR2B unattended. It does not fetch from GSTN.

How B2B invoices are built

The B2B section holds the invoices registered suppliers issued to you. It is the largest section, and the only one besides credit and debit notes that your books can produce. It is grouped by supplier: each B2B Supplier record stands for one supplier GSTIN on one statement, and its B2B Invoice 2B records are that supplier's invoices. Each B2B Supplier belongs to one side, shown in its Source field: Books or Portal.

• Books side. Process GSTR2B reads the statement's purchase tax lines that come from posted bills against a supplier account. A bill's tax lines are written when the bill is posted. They carry the bill's Supplier Invoice Number and Supplier Invoice Date, or the bill's own number and Document Date when those are blank. That date decides which month's statement the bill belongs to. The supplier GSTIN is the GSTIN on the bill's supplier account at the time of posting. Process GSTR2B creates one B2B Supplier for each supplier GSTIN, and under it one B2B Invoice 2B for each bill. Each invoice carries:
  • the invoice number and date;
  • the place of supply;
  • Reverse Charge Y when the bill is marked Is RCM, otherwise N;
  • Invoice Type R, or SEZWP or SEZWOP for a bill whose Tax Supply Type is an SEZ supply (with payment when it carries integrated tax);
  • ITC Availability Y when any of its lines is ITC-eligible;
  • the taxable value and the four tax heads, totalled from the bill lines;
  • an Invoice Value that is always the taxable value plus tax.

  Books-side suppliers have no Trade Name, Supplier Filing Date or Supply Period. Books-side invoices have no IRN, Source Type or IMS Status. Bills whose supplier account has no GSTIN are grouped under one B2B Supplier with a blank Supplier GSTIN, and they never pair with a portal invoice.

  • Portal side. Pull From GSTIN creates one B2B Supplier for each supplier GSTIN in GSTN's B2B section, with the Trade Name, Supplier Filing Date (when the supplier filed) and Supply Period (the month the supplier reported the invoices in, as MMYYYY) that GSTN supplies. A supply period earlier than the statement's month means the supplier filed late. Under each supplier it creates one B2B Invoice 2B per invoice, with GSTN's number, date, invoice value, place of supply, reverse charge flag, ITC Availability, IMS Status, IRN, Source Type (for example GSTR1, IFF or e-Invoice) and tax amounts. GSTN's invoice type is stored as R, SEZWP, SEZWOP or DE (deemed export), and any other code is stored as R.
  • What each action replaces. A successful pull deletes the statement's portal-side B2B suppliers and invoices, then creates them again from the new reply. Process GSTR2B updates the books side in place: suppliers are kept by GSTIN, invoices by the bill they came from, new ones are added, and ones whose bill no longer falls in the month are removed. Neither action touches the other side, and any change you make by hand to these rows is lost at the next run.
  • How invoices are paired. On the Reconciliations tab, a books invoice and a portal invoice pair when the supplier GSTIN, the invoice number and the invoice date all agree exactly. The number is compared as text, so "INV/114" and "INV-114" do not pair. A pair is Matched only when the taxable value, every tax head and the invoice value agree exactly. Two documents on the same side with the same GSTIN, number and date are added together into one row.
  • Where you see them. The B2B row always appears on the record's Overview, with the books-side count and amounts. Neither B2B Supplier nor B2B Invoice 2B is on any app menu. A B2B Supplier record shows Supplier GSTIN, Trade Name and Supply Period in its header. It has a Details tab (Name, Supplier GSTIN, Trade Name, Supplier Filing Date, Supply Period, Source) and an Invoices tab that lists its invoices. An invoice record shows the invoice number, date and value in the header and every field above on its Details tab. Neither record has any buttons. A new row's Name is numbered from the B2B Suppliers Name Setting (series B2BSUP) or the B2B Invoices Name Setting (series B2BINV2B). When a later Process GSTR2B updates a books-side row, its Name becomes the supplier GSTIN or the invoice number.
  • Effect on GSTR-3B. GSTR-3B reads portal-side invoices only, and only those GSTN marks ITC available with an IMS status other than R (rejected). An invoice with Reverse Charge Y is added to table 4A(3), and every other invoice to table 4A(5). Books-side invoices never reach GSTR-3B.

  How credit and debit notes are built

  The Credit / Debit Notes (CDNR) section holds the notes your suppliers issued to you. It is grouped by supplier: each CDN Supplier record stands for one supplier GSTIN on one statement, and its CDN Note records are that supplier's notes. Unlike the amendment sections, CDNR exists on both sides, and each CDN Supplier record belongs to one side. Its Source field shows which: Books or Portal.

  • Books side. Process GSTR2B reads the statement month's purchase tax lines that come from credit notes and debit notes recorded against a supplier account. It creates one CDN Supplier for each supplier GSTIN on those tax lines, and under it one CDN Note for each note document. A note recorded as a debit note gets Note Type D, and every other note gets C. Each note carries its number, date, ITC Availability (Y when any of its tax lines is ITC-eligible), taxable value and the four tax heads. Books-side suppliers have no Trade Name, and books-side notes have no Supply Type or IMS Status. Notes whose tax lines carry no supplier GSTIN are grouped under one CDN Supplier with a blank Supplier GSTIN.
  • Portal side. Pull From GSTIN creates one CDN Supplier for each supplier GSTIN in GSTN's credit/debit note section, with the trade name GSTN reports. Under it, it creates one CDN Note for each note, with GSTN's Note Number, Note Date, Note Type, Supply Type, ITC Availability, IMS Status and tax amounts.
  • What each action replaces. A successful pull deletes the statement's portal-side CDN Suppliers and their notes, then creates them again from the new reply. Process GSTR2B updates the books side in place: suppliers are kept by GSTIN, notes by supplier GSTIN, note number and note type, new ones are added, and ones with no source document left are removed. Neither action touches the other side, and any change you make by hand to these rows is lost at the next run.
  • How notes are paired. On the Reconciliations tab, a books note and a portal note pair when the supplier GSTIN, note number and note type all agree. The note date is not compared. A pair is Matched only when the taxable value, every tax head and the total agree exactly.
  • Where you see them. The Credit / Debit Notes row always appears on the record's Overview, with the books-side count and amounts. Neither CDN Supplier nor CDN Note is on any app menu. A CDN Supplier record has a Details tab (Name, Supplier GSTIN, Trade Name, Source) and a Notes tab that lists its notes, with no buttons on either. Opening a note shows CDN Supplier, Note Number, Note Date, Note Type, Supply Type, the taxable value and four tax heads, ITC Availability and IMS Status, again with no buttons. A new note's Name is numbered from the Credit/Debit Notes Name Setting; when a later Process GSTR2B updates a books-side note, its Name becomes the note number.
  • Effect on GSTR-3B. GSTR-3B reads portal-side notes only, and only those GSTN marks ITC available with an IMS status other than R (rejected). A credit note (C) is reversed in table 4B(2). A debit note (D) is added to table 4A(5). Books-side notes never reach GSTR-3B.

  How B2B amendments are handled

  A B2B amendment is a supplier's correction of an invoice they reported in an earlier period, for example a changed amount, number or date. GSTN reports it in the statement for the month in which the supplier amended it.

  • Only the pull creates them. For each supplier GSTIN in the amendment section of GSTN's reply, Pull From GSTIN creates a B2B Amendment Supplier with the supplier's GSTIN and trade name. Under it, it creates one B2B Amendment Invoice per amended invoice. The amended invoice holds the new figures, as well as the Original Invoice Number, Original Invoice Date and Difference Percent that GSTN supplies.
  • Each pull replaces them. A successful pull deletes the statement's amendment suppliers and invoices and creates them again from the new reply, so each amended invoice gets a new reference on every pull. Do not edit them by hand, because the next pull replaces your changes.
  • Totals-only replies. Sometimes GSTN's reply has only supplier-level totals for amendments and no invoice list. In that case xMatix creates the supplier rows without invoices. Those amounts are not recorded, so they are not counted on the summary or in GSTR-3B.
  • Where you see them. Process GSTR2B never builds amendments from your bills, and the record's Overview shows the books side. So the B2B Amendments row does not appear there. Amendments are not on the Reconciliations tab either. Neither entity is on any app menu. To browse them, an administrator can add B2B Amendment Supplier or B2B Amendment Invoice to an app (see Create an entity, step 7).
  • Effect on GSTR-3B. GSTR-3B counts an amended invoice when GSTN marks it ITC available and its IMS status is not R (rejected). It is added to table 4A at its full amended amounts: line (3) if it is reverse charge, line (5) otherwise. The original invoice's amounts in the earlier month's statement are not subtracted. If an earlier GSTR-3B already claimed the original invoice, allow for this when you review table 4A before filing.

  How credit and debit note amendments are handled

  A credit or debit note amendment is a supplier's correction of a note they reported in an earlier period. GSTN reports it in the statement for the month in which the supplier amended it. xMatix handles these amendments in the same way as B2B amendments.

  • Only the pull creates them. For each supplier GSTIN in the note amendment section of GSTN's reply, Pull From GSTIN creates a CDN Amendment Supplier with the supplier's GSTIN and trade name. Under it, it creates one CDN Amendment Note for each amended note. The amended note holds the new Note Number, Note Date, Note Type, Supply Type, ITC Availability, IMS Status and tax amounts. It also holds the Original Note Number, Original Note Date and Difference Percent that GSTN supplies. These three fields are for reference only. xMatix does not use them to find or adjust the original note, and no calculation reads Difference Percent. Each amended note gets a reference from the CDNRAN series. You open an amended note from the Notes tab of its CDN Amendment Supplier.
  • Each pull replaces them. A successful pull deletes the statement's note amendment suppliers and notes, then creates them again from the new reply. Any change you make by hand is lost at the next pull.
  • Totals-only replies. If GSTN's reply has only supplier-level totals for note amendments, xMatix creates the supplier rows without notes. Those amounts are not recorded, so they are not counted on the summary or in GSTR-3B.
  • Where you see them. Process GSTR2B never builds note amendments from your purchase returns. So the Credit / Debit Note Amendments row does not appear on the record's Overview, and note amendments are not on the Reconciliations tab. Neither entity is on any app menu. An administrator who wants to browse them can add CDN Amendment Supplier or CDN Amendment Note to an app (see Create an entity, step 7).
  • Effect on GSTR-3B. GSTR-3B counts an amended note only when GSTN marks it ITC available and its IMS status is not R (rejected). The Note Type decides where it goes. An amended credit note (C) is reversed in table 4B(2). An amended debit note (D) is added to table 4A(5). In both cases GSTR-3B uses the full amended amounts, and it does not subtract the original note's amounts from an earlier statement. If an earlier GSTR-3B already used the original note, take this into account when you review tables 4A and 4B before filing.

  How e-commerce supplies and amendments are handled

  The E-Commerce (9(5)) section lists supplies made to you through an e-commerce operator that pays the tax under section 9(5). The E-Commerce Amendments section holds the operator-reported corrections to such supplies from an earlier period. Both sections are grouped by the operator's GSTIN, not by the supplier's.

  • Only the pull creates them. For each operator GSTIN in the e-commerce section of GSTN's reply, Pull From GSTIN creates an E-Commerce Supplier with the ECO GSTIN and trade name. Under it, it creates one E-Commerce Document for each document, with its invoice number, date, value, place of supply, reverse charge flag, invoice type, ITC Availability, IMS Status and tax amounts. Each such document is numbered from the E-Commerce Documents Name Setting, so its Name is a reference and not the invoice number, and its record page shows the fields with no buttons. The amendment section works in the same way: each operator gets an E-Commerce Amendment Supplier, and each amended document gets an E-Commerce Amendment Document. That record holds the new figures plus the Original Invoice Number, Original Invoice Date and Difference Percent that GSTN supplies. These three are for reference only: xMatix does not use them to find or adjust the original document. Each amendment document is numbered from the E-Commerce Amendment Documents Name Setting (series ECOADOC), and its record page shows the fields with no buttons. If an operator entry in the reply has no document list, the operator row is created with no documents.
  • Each pull replaces them. A successful pull deletes the statement's e-commerce rows and their documents for both sections, then creates them again from the new reply. Any change you make by hand is lost at the next pull.
  • Where you see them. Process GSTR2B never builds either section from your purchases. The E-Commerce (9(5)) row always appears on the record's Overview, but because the Overview shows the books side, its count and amounts are zero. The E-Commerce Amendments row does not appear there at all. On the Reconciliations tab, e-commerce documents appear under Missing in Books, keyed on operator GSTIN, invoice number and date. E-commerce amendments are not on the Reconciliations tab. None of these entities is on any app menu. An E-Commerce Supplier or E-Commerce Amendment Supplier record has a Details tab (Name, ECO GSTIN, Trade Name, Source) and a Documents tab that lists its documents, with no buttons on either. To browse them, an administrator can add the entities to an app (see Create an entity, step 7).
  • No effect on GSTR-3B. GSTR-3B does not read the e-commerce section or its amendments. They add nothing to table 4A, whatever their ITC Availability or IMS Status. If you are entitled to credit on such a supply, account for it yourself when you review GSTR-3B before filing.

  How ISD credits and amendments are handled

  The ISD Credits section lists input tax credit that an Input Service Distributor (ISD) distributed to you, usually your own head office registered as an ISD. The ISD Credit Amendments section holds the ISD's corrections to credit it distributed in an earlier period. Both sections are grouped by the ISD's GSTIN. An ISD document carries no taxable value, only the four tax heads.

  • Only the pull creates them. For each ISD GSTIN in the ISD section of GSTN's reply, Pull From GSTIN creates an ISD Supplier with the ISD GSTIN and trade name. Under it, it creates one ISD Credit for each document, with its document number, date, document type, ITC Availability and tax amounts. The amendment section works in the same way: each ISD gets an ISD Amendment Supplier, and each amended document gets an ISD Amendment Credit. That record holds the new figures plus the Original Document Number and Original Document Date that GSTN supplies. If an ISD entry in the reply has no document list, the ISD row is created with no documents. There is no supplier-level totals fallback for ISD amendments. An ISD Credit's record page has a Details tab with the supplier, document number and date, document type, the four tax heads and ITC Availability, and no buttons. An ISD Amendment Credit's record page has a Details tab with the supplier, the amended document number and date, the original document number and date, the document type, the four tax heads and ITC Availability, and no buttons.
  • Each pull replaces them. A successful pull deletes the statement's ISD rows and their documents for both sections, then creates them again from the new reply. Any change you make by hand is lost at the next pull. ISD documents have no IMS status.
  • Where you see them. Process GSTR2B never builds either section from your purchases. The ISD Credits row always appears on the record's Overview, but because the Overview shows the books side, its count and amounts are zero. The ISD Credit Amendments row does not appear there at all. On the Reconciliations tab, ISD credits appear under Missing in Books, keyed on ISD GSTIN, document number and date. ISD amendments are not on the Reconciliations tab. None of these entities is on any app menu. An ISD Supplier or ISD Amendment Supplier record has a Details tab (Name, ISD GSTIN, Trade Name, Source) and a Credits tab that lists its credits or amended credits, with no buttons on either. To browse them, an administrator can add the entities to an app (see Create an entity, step 7).
  • Effect on GSTR-3B. GSTR-3B reads ISD credits and ISD amendment credits from the portal side, and only those GSTN marks ITC available (Y). The document type decides where each one goes. An ISD credit note (type ISDC or C, or any type containing the word "credit") is reversed in table 4B(2), together with supplier credit notes. Every other ISD document, such as an ISD invoice (type ISDI), is added to table 4A line (4). Amendments are counted at their full amended amounts, and the original document's amounts in an earlier month's statement are not subtracted. If an earlier GSTR-3B already claimed the original credit, allow for this when you review tables 4A and 4B before filing.

  How imports from SEZ units are handled

  The Import of Goods (SEZ) section lists goods you received from a unit in a Special Economic Zone and cleared under a bill of entry. Unlike the Import of Goods (Overseas) section, each entry carries the SEZ supplier's GSTIN and trade name. The section is not grouped by supplier, so each bill of entry is one Import (SEZ) record directly under the statement.

  • Only the pull creates them. For each entry in the SEZ import section of GSTN's reply, Pull From GSTIN creates one Import (SEZ) record. It holds the Supplier GSTIN, Trade Name, Port Code, Bill Of Entry Number, Bill Of Entry Date and Bill Of Entry Value, plus the Taxable Value, Integrated Tax and Cess. It also holds the supplier's Invoice Number and Invoice Date when GSTN supplies them. Imports carry no central or state tax. Each record is numbered from the Imports (SEZ) Name Setting (series IMPGSEZ).
  • Each pull replaces them. A successful pull deletes the statement's SEZ import rows, then creates them again from the new reply. Any change you make by hand is lost at the next pull.
  • Where you see them. Process GSTR2B never builds this section from your purchases, even for a bill marked as an SEZ supply. That bill goes to the B2B section instead. The Import of Goods (SEZ) row always appears on the record's Overview. Because the Overview shows the books side, its count and amounts are zero. For the same reason, clicking the row opens an empty list. On the Reconciliations tab, every SEZ import appears under Missing in Books, keyed on supplier GSTIN, bill of entry number and bill of entry date. You can mark such a row Ignore. Add In Books refuses it, because it raises bills for B2B invoices only. The decision stays with the row as long as GSTN reports the same GSTIN, bill of entry number and date. Import (SEZ) is not on any app menu. Its record page shows the bill of entry number, date and value in the header, and a Details tab with the fields above and Source, with no buttons. To browse the records, an administrator can add the entity to an app (see Create an entity, step 7).
  • Effect on GSTR-3B. GSTR-3B reads SEZ imports from the portal side and adds the integrated tax and cess of every one to table 4A line (1), together with overseas imports. Imports have no ITC Availability or IMS status in xMatix, so nothing is left out. The taxable value is not used. If part of that credit is not available to you, adjust for it when you review GSTR-3B before filing.

  Overseas imports follow the same rules, with two differences. An overseas import has no supplier GSTIN or invoice, so it is matched on bill of entry number and date only. On the Reconciliations tab it is labelled "Import of goods · Port …", or "Import of goods (overseas)" when GSTN gives no port code. Overseas imports have no amendment section: each Import (Overseas) record carries GSTN's Is Amended flag (Y or N) instead, and numbering uses the Imports (Overseas) Name Setting (series IMPG). The flag is for information only. Matching and GSTR-3B treat an amended bill of entry like any other.

  How the ITC Summary is built

  The ITC Summary holds GSTN's own credit totals for the month: what the portal says is ITC available to you and what is ITC not available, each split into IGST, CGST, SGST/UTGST and cess. These are GSTN's figures, not a total of the statement's documents.

  • Only the pull creates it. Pull From GSTIN reads the ITC summary block of GSTN's reply and creates one ITC Summary record. Each of its eight amounts adds together every category GSTN lists under that block, such as all other ITC, reverse charge, ISD and imports. The record is numbered from the ITC Summaries Name Setting (series ITC), and its Source is Portal.
  • Each pull replaces it. A successful pull deletes the statement's ITC Summary and creates a new one. If GSTN's reply has no ITC summary block, the old record is removed and nothing replaces it. Process GSTR2B never builds an ITC Summary from your purchases.
  • Where you see it. The record's Overview shows the books side, so it has no ITC Summary block. The GST console's GSTR-2B card shows the statement's invoice value, not the ITC amount. ITC Summary is not on any app menu. Its record page shows the available IGST, CGST and SGST/UTGST in the header, and a read-only Details tab with all eight amounts and Source, with no buttons. To browse the records, an administrator can add the entity to an app (see Create an entity, step 7).
  • Effect on GSTR-3B. The four ITC Not Available amounts are disclosed in table 4D line (2). The ITC Available amounts are not used: table 4A is built from the statement's portal documents instead, so the two totals can differ.
  • Effect on GSTR-9. Table 8A (ITC as per GSTR-2B) adds up the ITC Available amounts of every GSTR-2B statement for the GSTIN in the financial year. A month whose statement was never pulled adds nothing.

  How reconciliation decisions are stored

  The Reconciliations tab is not stored. xMatix compares the books side with the portal side again every time you open it, so neither side is a safe place to keep a decision: a pull deletes and recreates the portal rows, and processing rebuilds the books rows. When you click Add In Books, Ignore or Vendor Follow-up on a row, xMatix therefore saves the decision as a separate GSTR-2B Reconciliation Entry record under the statement.

  • One entry per decided document. The entry is keyed on the statement, the section (B2B, CDNR, ISD, IMPG, IMPGSEZ or ECO) and the document's matching key, for example supplier GSTIN, invoice number and date for a B2B invoice. When the tab is built, each row with the same section and key gets its decision back. That is why a decision survives a pull or a reprocess, and why it is lost when the supplier re-reports the document with a different number or date.
  • Nothing else creates entries. Process GSTR2B, Pull From GSTIN and opening the tab never create or change one. A statement whose rows you never decided has no entries.
  • A snapshot of the row. The entry copies the row as it stood when you clicked: supplier name and GSTIN, document number and date, both sides' taxable value, IGST, CGST, SGST/UTGST, cess and total, the ITC on each side, the difference and the match status. It is not refreshed afterwards. If the bill is corrected later, the tab shows the new comparison, but the entry still holds the old figures until you record another decision on that document.
  • Changing a decision. Recording a different decision on the same document overwrites the entry. Recording the same decision again is refused. There is no button that removes a decision, and a row that later matches keeps its decision.
  • Add In Books holds the row. The entry remembers the Draft bill that Add In Books raised. While that bill exists, the row accepts no other decision. Post it, and the row matches after the next Process GSTR2B, or delete it to decide again.
  • Where you see entries. The Reconciliations tab is the screen for decisions. The entry records are on no app menu, and the statement's page has no list of them. An entry's own page shows its fields read-only, with no buttons.

  Prerequisites

  • An active GST Registration for the GSTIN, and a monthly GST fiscal period for the month.
  • The month's bills and purchase returns posted, each against a supplier account that carries the supplier's GSTIN. Enter the supplier's own invoice number and date on each bill (Supplier Invoice Number, Supplier Invoice Date), because those are what GSTN reports.
  • To pull from GSTN:
    • the GST Registration has a GSTN username;
    • your administrator has set up the GSP integration that fetches GSTR-2B (see Configuration);
    • you can receive the OTP that GSTN sends for the registration.
  • A security profile that grants the GSTR2B actions you need (see Permissions).

  Procedure

  Step 1 — Open the statement

  Open the GST console, choose the GSTIN, financial year and month, and click the GSTR-2B card. Or open the GSTR2B list and open the row for the GSTIN and GST Fiscal Period. The list shows Name, GSTIN, GST Fiscal Period, Generation Date and Cutoff Date. Check the GSTIN and period in the record header before you do anything else.

  If no statement exists for the month, run Provision GST Returns on the GST Registration or on the GST fiscal period (see The GST console). An administrator can also create one with New.

  12345 Expand

  1. 1

     GSTIN identifies the registration whose eligible inward supplies are being reviewed.

  2. 2

     GST Fiscal Period bounds the books and portal records included in this statement.

  3. 3

     Generation Date records when the portal statement became available.

  4. 4

     Cutoff Date explains which supplier filings were visible in this static statement.

  5. 5

     Save creates the header; processing and reconciliation remain explicit later actions.

  New asks for GSTIN, GST Fiscal Period, Generation Date and Cutoff Date. The Name is numbered automatically. If the GSTIN is not a valid 15-character GSTIN, the save is refused with "'…' is not a valid 15-character GSTIN."

  Step 2 — Process the books side

  Click Process GSTR2B in the record header. xMatix reads the purchase tax lines that meet all of these conditions:

  • they belong to this GSTIN;
  • they carry a supplier account;
  • their date falls in the statement's month. For a bill this is the Supplier Invoice Date, or the Document Date when that is blank.

  It then builds the books side:

  • one B2B supplier per supplier GSTIN, with one invoice per bill;
  • one credit/debit-note supplier per supplier GSTIN, with one note per purchase return.

  Each invoice carries its taxable value, the four tax heads and the invoice value (taxable value plus tax). A bill line with no tax (exempt, nil-rated or zero-rated) is kept with a taxable value only. A bill marked as an SEZ supply is typed as SEZ with payment when it carries integrated tax, and SEZ without payment when it does not.

  When the run finishes:

  • Last Processed shows the time of the latest source change it took in;
  • Processed Invoice Value shows the books side's total value;
  • the Overview tab shows the books-side figures.

  If nothing changed since the last run, nothing is rewritten.

  Step 3 — Pull the statement from GSTN

  Click Pull From GSTIN. The dialog shows the GSTN authentication panel for the statement's GSTIN and period.

  1. If the GSTIN has no live session, click Send OTP, type the six-digit code GSTN sends, and click Confirm. Wait for Authenticated with GSTN.
  2. When the session is live, the panel shows the session summary. Click Proceed.
  3. xMatix answers "Checking generation status and fetching from GSTN. This runs in the background — reopen this action in a few seconds to import what comes back."

  The fetch runs in the background. When GSTN's reply arrives, xMatix normally imports it at once. Each portal section, including the ITC Summary, is replaced with what GSTN returned, and the Generation Date is updated to the date GSTN gives. If the reply could not be imported straight away, wait a few seconds and click Pull From GSTIN again: the second click imports the reply already received.

  If GSTN refuses the request, nothing is imported and the portal rows from the last good pull stay as they were. The reason is recorded in the statement's Pull Message (see Common problems).

  Re-authenticate in the panel starts a new GSTN session. GSTN allows one session per username, so this ends the existing session, including one someone else is using.

  Step 4 — Review the summary

  Open GSTR2B Statement & Reconciliation → Overview. The summary has one row per section, with Total Transactions, Taxable Amount, IGST, CGST, SGST and Cess, and a Total row. B2B, Credit / Debit Notes, ISD Credits, both import sections and E-Commerce always appear. The amendment sections appear only when they have documents. Your books never contain amendments, so they do not appear here (see How B2B amendments are handled). Click a section row to open the document list behind it. For the grouped sections (B2B, credit/debit notes, ISD and e-commerce) that list holds the documents of every supplier on the statement, on both sides. So once the statement has been pulled, it shows your books' documents and GSTN's documents together, even though the row's figures are books-only.

  The record's Overview shows the books side. The GST console's GSTR-2B card shows the portal side:

  • Synced, with the statement's invoice value and a "Taxable … · Tax …" line, once portal rows exist;
  • Awaiting GSTN Data before the expected Generation Date;
  • Not Synced after that date if the statement has not been pulled.

  Never add books and portal figures together. They are two versions of the same statement.

  Step 5 — Reconcile the two sides

  Click one of the four count cards (Matched Transactions, Mismatched Transactions, Missing in Books, Missing in GSTN) or open the Reconciliations tab. Each sub-tab lists documents with party details, invoice number, transaction date, the tax heads and the total. The GSTN figures are on the top line and your books on the bottom line.

  Status	Meaning	What to do
  Matched	The document is on both sides and the taxable value, every tax head and the value agree exactly	Nothing
  Mismatch	The document is on both sides but at least one amount differs	Compare the bill with the supplier's invoice; correct the bill, or ask the supplier to amend
  Missing in Books	GSTN has it, your books do not	Post the missing bill, or check that the bill has the right supplier GSTIN, number, date and month
  Missing in GSTN	Your books have it, GSTN does not	Follow up with the supplier; the credit is only available once they report the invoice

  Documents are paired as follows:

  • B2B invoices: supplier GSTIN, invoice number and invoice date;
  • credit and debit notes: supplier GSTIN, note number and note type;
  • ISD credits: ISD GSTIN, document number and date;
  • overseas imports: bill-of-entry number and date;
  • SEZ imports: supplier GSTIN, bill-of-entry number and date;
  • e-commerce documents: operator GSTIN, invoice number and date.

  The amendment sections are not reconciled.

  Two tabs offer decision buttons, both as a row drop-down and as buttons above the list for the rows you tick:

  Tab	Buttons in the standard layout
  Missing in Books	Add In Books, Ignore
  Missing in GSTN	Vendor Follow-up, Ignore
  Matched, Mismatch	None

  The button records your decision for the selected rows. All the selected rows are checked first, and if any one fails, none is recorded. A decision never changes the statement's figures. The row stays in its tab with the decision beside it. It no longer counts as open: the count cards and the tab counts leave it out, the tab title shows it as "actioned", and it is listed after the open rows. Once the two sides agree, the row reads Matched. The decision is kept when you pull or process again. See How reconciliation decisions are stored.

  Add In Books applies to B2B invoices only. It raises a Draft bill from the GSTN invoice for the supplier whose account carries that GSTIN, with your company and branch taken from the statement's GSTIN. The bill has one line for the taxable value, under the active tax group that reproduces GSTN's tax. Before you post it, set the expense account and HSN on the line. The Draft bill writes nothing to the ledger until you post it.

  Step 6 — Hand over to GSTR-3B

  When the portal side is in place and the differences are understood, run Process GSTR3B on the month's GSTR-3B. It reads only the portal side of this statement, and only the documents GSTN marks as ITC available. See GSTR-3B.

  Fields

  These are the fields of a GSTR2B record. The four pull fields at the end are not on the standard form; your administrator can add them.

  Field	What it means	Notes
  Name	The statement's reference	Generated automatically. Provisioned statements are named after the GSTIN and period.
  Label	Display name, for example "GSTR-2B Aug 2026"	Set by provisioning
  GSTIN	Your own GSTIN, the recipient of the supplies	Must be a valid 15-character GSTIN. Decides which purchase tax lines are processed and which GST Registration session is used for the pull.
  GST Fiscal Period	The monthly GST period the statement covers	Required by both Process GSTR2B and Pull From GSTIN. Read-only on the Details tab.
  Generation Date	When GSTN generates or generated the statement	Provisioning sets the 14th of the next month as the expected date; a pull replaces it with GSTN's own date
  Cutoff Date	The last date of supplier filings the statement includes	Supplier filings after it appear in a later month's statement. Read-only on the Details tab.
  Last Processed	When the books side last changed	Written by Process GSTR2B; read-only
  Processed Invoice Value	Total value (taxable value plus tax) of the books side	Written by Process GSTR2B; read-only. It is not the ITC amount and not the GSTN figure.
  Pull Status	Where the latest GSTN pull stands: PullRequested, Fetched, FetchFailed or Imported	Blank until the first pull. Not on the standard form (see Configuration).
  Pull Message	GSTN's or xMatix's message for the latest pull	Shows why a pull failed. Not on the standard form.
  Pull Return Period	The period sent to GSTN, as MMYYYY	Set from the GST Fiscal Period when a pull is requested
  Generation Status	GSTN's generation status for the period: Processing, Completed or Error	Display only, and may stay blank; it does not control the pull

  Reconciliation decision records

  A GSTR-2B Reconciliation Entry is written by the decision buttons, never by hand. Every value is copied from the reconciliation row when the decision is recorded.

  Field	What it means	Notes
  Name	The entry's reference	Numbered from the GSTR-2B Reconciliation Entries Name Setting (series GSTR2BRECON) when the entry is created. A later decision on the same document renames it to the return period and document number, for example "08/2026 · INV-114".
  Label	Display name	Set together with Name. After a later decision it holds the return period, for example "08/2026".
  GSTR-2B Header	The statement the decision belongs to
  Invoice Number	The document number shown on the row
  Transaction Date	The document date
  Vendor Name	The party name shown on the row	Your account for that GSTIN when there is one, otherwise the trade name GSTN reported
  Supplier GSTIN	The party GSTIN shown on the row
  Local Bill Id	The bill on the books side	Filled only for B2B invoices that are on the books side; blank for Missing in Books rows and other sections. It is not the bill Add In Books raised.
  GSTR-2B Taxable Value, IGST, CGST, SGST/UTGST, Cess, Total Amount	GSTN's figures for the document	Blank when the document is not on the portal side
  GSTR-2B ITC	The sum of GSTN's four tax heads	Not reduced for ITC that GSTN marks unavailable
  Local Taxable Value, IGST, CGST, SGST/UTGST, Cess, Total Amount	Your books' figures for the document	Blank when the document is not on the books side
  Local ITC	The sum of the books' four tax heads	Not reduced for ineligible credit
  Status	The match status when the decision was recorded: Matched, PartiallyMatched (shown as Mismatch on the tab), MissingInBooks or MissingInGstn	Not updated when the comparison changes later. The value Reconciled is never set.
  Difference	Books total minus GSTN total	Compares the document totals, not the ITC. Negative when GSTN reports more, and equal to minus the GSTN total for a Missing in Books row.
  IMS Action	Not used	Never filled. IMS decisions are kept on the portal documents' IMS Status.

  Business rules

  • Validation. A GSTIN that is not a well-formed 15-character GSTIN is refused on save. A blank GSTIN can be saved, but neither Process GSTR2B nor Pull From GSTIN will run on it.
  • No deletion. Deleting a statement fails with "A GSTR-2B is a statutory auto-drafted ITC statement and cannot be deleted."
  • Period protection. A GST fiscal period that a GSTR-2B refers to cannot have its Month, Year or Type changed.
  • Books side source. Only purchase tax lines that carry a supplier account are used. Bills go to B2B, and credit and debit notes go to the credit/debit note section. A document's ITC Availability is Y when any of its tax lines is ITC-eligible.
  • Skip-if-unchanged. A run is skipped when the period's purchase tax lines have the same latest change time and the same count as at the last run. Deleting a document lowers the count, so the next run picks it up.
  • Portal side replacement. A successful pull replaces every portal section and the ITC Summary. A refused or malformed reply replaces nothing. A successful reply without an ITC summary block leaves the statement with no ITC Summary.
  • Period check on import. A reply fetched for a different period than the statement's is refused, so one month's data can never land on another month's statement.
  • Session rules. A pull needs:
    • a GST Registration for the GSTIN;
    • a completed GSTN authentication less than 6 hours old.
  • One pull at a time. A second request within 5 minutes of the first is not sent again. After 5 minutes a stuck request can be sent again.
  • Decisions per status. The server accepts each decision only on rows of certain statuses, whatever buttons a layout shows:
    • Add In Books: Missing in Books, B2B invoices only;
    • Ignore: Missing in Books or Missing in GSTN;
    • Vendor Follow-up: Mismatch or Missing in GSTN.
  • Add In Books checks. A row is refused when its supplier GSTIN matches no account, when a bill for the same supplier already records that supplier invoice number, or when no active tax group reproduces GSTN's tax. An invoice that spans several tax rates needs a line per rate, so record it by hand.
  • Decisions do not reach GSTR-3B. No decision changes what GSTR-3B reads. An ignored portal document still counts in table 4A.
  • Effect on GSTR-3B. Table 4A is built from the portal side only:
    • imports go to 4A(1);
    • reverse-charge B2B invoices and amendments go to 4A(3);
    • ISD credits (except ISD credit notes) go to 4A(4);
    • all other B2B invoices and amendments, and supplier debit notes, go to 4A(5).

    Only documents marked ITC available count. A document with IMS status R (rejected) is left out. Supplier credit notes and ISD credit notes are reversed in 4B(2). The ITC Summary's not-available figures feed 4D(2). E-commerce documents and their amendments are not used.

    Example

    A trading company has GSTIN 27ABCDE1234F1Z5. Its August 2026 GSTR-2B is provisioned on 1 August with Generation Date 14 September.

    1. During August the team posts 42 bills and 2 purchase returns.
    2. On 15 September the accountant opens the statement and clicks Process GSTR2B. The books side shows 42 B2B invoices from 17 suppliers, 2 credit notes, and a Processed Invoice Value of ₹18,40,500.00.
    3. They click Pull From GSTIN, enter the OTP, and click Proceed. A few seconds later the GST console card shows Synced.
    4. In Reconciliations the cards read 38 Matched, 1 Mismatch, 2 Missing in Books and 3 Missing in GSTN.
       • Mismatch: the supplier invoiced ₹1,180.00 of tax where the bill shows ₹1,108.00. The bill is corrected.
       • Missing in Books: one bill was dated 1 September by mistake, and one is an overseas import that only GSTN can report.
       • Missing in GSTN: three suppliers have not filed yet. The team emails them.
    5. After the corrections, Process GSTR2B runs again, and only the corrected documents change.
    6. On 18 September the accountant runs Process GSTR3B. Table 4A takes its credit from the portal side.

    Training

    Practice exercise

    In a sandbox with a regular GST registration and an open monthly GST period:

    1. Post two bills in that month against supplier accounts that have GSTINs.
    2. Open that month's GSTR-2B and click Process GSTR2B.
    3. Confirm that Last Processed is filled and that the Overview shows a B2B row with two documents.
    4. Click Process GSTR2B again without changing anything.

    Expected result: the second run changes nothing. If no GSP integration is configured in the sandbox, every document appears under Missing in GSTN, because there is no portal side to match against.

    Quick reference

    • One GSTR-2B per GSTIN per month; provisioning creates it.
    • Books side = Process GSTR2B; portal side = Pull From GSTIN.
    • Neither action touches the other side.
    • The record's Overview shows books; the GST console card shows the portal side.
    • Matched means every amount agrees exactly.
    • B2B pairs on supplier GSTIN, invoice number and invoice date.
    • Imports, ISD and e-commerce documents always show as Missing in Books.
    • GSTR-3B 4A reads the portal side only.
    • Row decisions are stored separately and survive a pull; they never change the figures.
    • The statement cannot be deleted.

    Permissions

    Each button is a server action that a security profile must grant. In the standard profiles:

    Action	System Admin	Standard User	Sales Executive
    Process GSTR2B	Yes	Yes	No
    Pull From GSTIN	Yes	Yes	No
    Get GSTR2B (the Overview summary)	Yes	Yes	No
    Get GSTR2B Reconciliation (the Reconciliations tab)	Yes	Yes	No
    Add In Books	Yes	Yes	Yes
    Ignore	Yes	Yes	No
    Vendor Follow-up	Yes	Yes	No
    New	Yes	Yes	No
    Edit	Yes	Yes	Yes

    A user without an action does not get that button. A user without the two Get actions cannot load the statement tab. Because Pull From GSTIN opens a live GSTN session, grant it only to the finance profile that works with GST. See Why can't a user see a record?.

    Configuration

    • GST Registrations.
      • Every active registration with a GSTIN that is not an Input Service Distributor gets a monthly GSTR-2B.
      • The registration needs its GSTN username, and Request GSTN OTP / Submit OTP establish the session the pull uses. A session lasts about 6 hours.
    • GST fiscal periods.
      • Each statement hangs off a monthly GST fiscal period.
      • The automatic pull after authentication and the scheduled processing job both work on Open periods.
    • Provisioning. The Provision GST returns scheduled job and the Provision GST Returns action on a GST Registration or GST fiscal period create the statements. See The GST console.
    • Scheduled processing (Setup → Administration → Jobs).
      • The Process GSTR-2B data job runs Process GSTR2B on every statement whose period is Open, or for a named month, year and GSTIN.
      • It skips unchanged periods, makes up to 3 attempts, and runs one at a time per tenant.
      • It runs only when a schedule is set.
      • Schedule it before GSTR-3B processing.
    • GSP integration (Setup → Platform → Integrations). Pulling the statement needs an integration app with:
      • a connection to your GSP gateway;
      • a flow with an entity-event trigger on GSTR2B updates where Pull Status is PullRequested. The flow posts the request xMatix prepares and writes GSTN's reply back to the statement.

      Without the flow, Pull From GSTIN still responds, but nothing reaches GSTN and Pull Status stays at PullRequested. See Outbound integrations.

      • The form. The standard form does not show Pull Status or Pull Message. Add both to the Details tab in the form designer so users can see whether a pull succeeded and why GSTN refused one.
      • Reconciliation buttons. The buttons on each Reconciliations sub-tab come from the statement widget on the GSTR2B record layout. In the form designer, select the widget on the GSTR2B Statement & Reconciliation tab and set Matched actions, Mismatch actions, Missing in Books actions and Missing in GSTN actions. The standard layout leaves Mismatch empty. To let users mark a mismatched invoice for supplier follow-up, add Vendor Follow-up to Mismatch actions. A button you add to a tab whose rows the server does not accept for that decision is refused when clicked (see Business rules).
      • Decision records. Decisions are numbered from the GSTR-2B Reconciliation Entries Name Setting (series GSTR2BRECON). The entries are not on any app. To browse them, add the GSTR-2B Reconciliation Entry entity to an app (see Create an entity, step 7).
      • Numbering. Names for statements created with New come from the GSTR-2B Headers Name Setting document-numbering setting (series GSTR2B). See Templates and numbering.
      • Mobile. The GSTR2B record has a mobile layout with the Pull From GSTIN button and the header fields. Whether it is reachable in the field app depends on your mobile app configuration.

      Common problems

      A bill is missing from the books side

      Process GSTR2B only takes a bill when all of these are true:

      • it is posted, and its tax lines were recorded;
      • its Supplier Invoice Date is in the statement's month, or its Document Date is when Supplier Invoice Date is blank;
      • it is against a supplier account;
      • it was recorded under the statement's GSTIN.

      A bill for a supplier invoice dated last month belongs to last month's statement, even if you posted it this month. Fix the bill, then click Process GSTR2B again on the statement for the right month.

      The same invoice appears under both Missing in Books and Missing in GSTN

      The two sides disagree on the supplier GSTIN, the invoice number or the invoice date, so they did not pair. The books side uses the bill's Supplier Invoice Number and Supplier Invoice Date. When those are blank it uses the bill's own number and Document Date, which never match the supplier's invoice. The number must match GSTN's character for character. The GSTIN comes from the supplier account. Correct the bill or the supplier account, then click Process GSTR2B again. See How B2B invoices are built.

      A B2B invoice shows as Mismatch although the tax agrees

      A pair is Matched only when the invoice value agrees too. On the books side the invoice value is always the taxable value plus tax. GSTN reports the value the supplier declared, which can include rounding or other amounts. Compare the Total columns on the row. The same status appears when two posted bills carry the same supplier invoice number and date: they are added together into one books row, so the books figures are doubled. Find the duplicate bill, correct it, then click Process GSTR2B again.

      Imports, ISD credits or e-commerce documents appear under Missing in Books

      That is expected. Your purchase ledger cannot produce those sections, so they exist only on the portal side.

      Clicking Import of Goods (SEZ) or Import of Goods (Overseas) on the Overview opens an empty list

      The record's Overview shows the books side, and the list behind an import row is limited to that side. Imports exist only on the portal side, so the list is always empty. Open the Reconciliations tab and its Missing in Books sub-tab to see the imports GSTN reported. See How imports from SEZ units are handled.

      A credit or debit note appears under both Missing in Books and Missing in GSTN

      The two sides disagree on the supplier GSTIN, the note number or the note type, so they did not pair. The note date does not matter for pairing. Check that the note in your books uses the supplier's own note number and is recorded as the same kind of note (credit or debit) the supplier filed. Correct it, then click Process GSTR2B again. See How credit and debit notes are built.

      "This statement has no GSTIN, so it cannot be pulled from GSTN."

      Enter the statement's GSTIN, save, and try again.

      "… is not authenticated with GSTN. Request an OTP and complete authentication first."

      The registration has no live session. In the Pull From GSTIN dialog, click Send OTP and complete the code. The same fix applies to:

      • "The GSTN session for … has expired";
      • "… has no session app key";
      • "… has no recorded authentication time".

      If the message is "No GST registration found for …", create the GST Registration for that GSTIN.

      "A fetch is already in progress for this statement."

      A pull was requested less than 5 minutes ago. Wait, then click Pull From GSTIN again to import the reply.

      The pull ended but nothing changed

      Look at Pull Message:

      • "The portal response is an error, not data", followed by GSTN's code and text: GSTN refused the request. The previous portal rows were kept. Fix the cause (often an expired session or a statement GSTN has not generated yet) and pull again.
      • "Fetched from GSTN but not imported yet: …": run Pull From GSTIN once more to import the reply.

      "This statement is for return period …, but the portal data was fetched for …"

      The reply belongs to another month. Pull again from the correct statement.

      "… has no linked GST fiscal period; set the return period before processing."

      Set the GST Fiscal Period on the statement, then process again. Pull From GSTIN refuses the same case with "This statement is not linked to a fiscal period, so its return period cannot be determined."

      Add In Books, Ignore or Vendor Follow-up does not change the figures

      That is expected. These buttons record a decision on the row, but they do not change the statement. The row stays in its tab with the decision shown. It moves to Matched only after the two sides agree: post the Draft bill that Add In Books raised and click Process GSTR2B, or wait for the supplier's corrected filing and pull again.

      "… is a … document; Add In Books raises a Bill and applies to B2B invoices only."

      Add In Books works only for B2B invoices. Record other documents, such as imports, ISD credits or credit notes, in your books by hand, or mark them Ignore.

      "… is from GSTIN '…', which matches no supplier account."

      Add In Books needs a supplier account that carries the invoice's GSTIN. Create the supplier, or enter the GSTIN on the existing supplier account or on one of its addresses, then click Add In Books again.

      "Bill '…' (…) already records supplier invoice '…'."

      You already have a bill for that supplier invoice number, but it is not on this statement's books side. Usually it is still a draft, or it is dated in another month. Post the bill or correct its date, then click Process GSTR2B. The row then matches, and no new bill is needed.

      "… no active tax group charges … the way the supplier reported it"

      Add In Books looks for an active tax group whose rates give exactly GSTN's tax on the taxable value. Create or activate that tax group, then try again. An invoice that carries several tax rates can't be matched to one group. Record it by hand, one line per rate.

      "… already has the Draft Bill '…' raised by Add In Books."

      The row's earlier Add In Books raised a bill that still exists, so the row accepts no other decision. Post the bill, then click Process GSTR2B and the row matches. If the bill should not exist, delete it and record the decision you want.

      "… is already marked …" or "… applies to … rows only"

      The first message means the row already carries that decision, so there is nothing to record. The second means the decision does not fit the row's status. For example, Ignore can't be recorded on a Mismatch row. When any ticked row fails, nothing is recorded for the others either. Untick the rows the message names and click the button again.

      "'…' is not a row of this statement's reconciliation"

      The comparison changed after you opened the tab, for example because someone pulled or processed the statement in the meantime. Click the statement's refresh icon (or reload the page) and select the rows again.

      A GSTR-2B Statement widget I placed on a page shows almost nothing under Reconciliations

      The GSTR-2B Statement widget in the form designer's Analytics Components is a different, older widget from the one on the GSTR2B record page. Its Reconciliations tab lists only the stored decision records, not the live comparison, so documents nobody has decided never appear there. Only its Missing in Books tab can show rows; the other three stay empty. Its action buttons only relabel the row on your screen and record nothing. Use the GSTR2B record page to reconcile.

      GSTR-3B table 4D(2) or GSTR-9 table 8A is zero for a month

      Both read the statement's ITC Summary, which exists only after a successful Pull From GSTIN, and only when GSTN's reply included an ITC summary block. Processing the books side never creates it. Pull the statement for that month, check that an ITC Summary record now exists for it, then run Process GSTR3B (or compute GSTR-9) again. See How the ITC Summary is built.

      A B2B amendment I expected is not on the statement

      Amendments are on the portal side only, so they never appear on the record's Overview or the Reconciliations tab. If GSTN's reply had only supplier-level totals for amendments, xMatix created the supplier rows without invoices, and those amounts are not counted. See How B2B amendments are handled. Credit and debit note amendments behave the same way. See How credit and debit note amendments are handled.

      Common questions

      Why do the record and the GST console show different totals?

      They show different sides. The record's Overview summarises the books side, built from your own bills and purchase returns. The GST console card shows the portal side, the statement GSTN actually drafted. A difference between the two is exactly what the Reconciliations tab breaks down document by document. Processed Invoice Value on the Details tab is also the books total. It is the gross value of the documents, not the ITC amount. ITC available and not available are GSTN's own figures, held in the statement's ITC Summary once it is pulled.

      Will processing again overwrite what I pulled from GSTN?

      No. Process GSTR2B only touches the books side, and Pull From GSTIN only replaces the portal side. You can process the books after every correction without pulling again, and pull again without reprocessing. Each pull replaces the portal side with GSTN's latest reply, so a pull after GSTN regenerates the statement brings in the new version. A failed pull leaves the last good portal data in place.

      Does xMatix record IMS accept or reject decisions?

      When GSTN's reply carries an IMS status for a document, xMatix keeps it in the document's IMS Status field. GSTR-3B leaves out any document with IMS status R (rejected) from table 4A. The GSTR-2B screen itself has no action to accept or reject a document. The row buttons on the Reconciliations tab record xMatix's own reconciliation decisions, not IMS decisions, and they are not sent to GSTN. Make IMS decisions on the GSTN portal, then pull the statement again.

      Where can I see which invoices we marked for vendor follow-up?

      On each statement, open Reconciliations → Missing in GSTN (and Mismatch, if your administrator added the button there). Rows you marked stay in the tab after the open rows, with the decision shown, and the tab title counts them as actioned. Each decision is also stored as a GSTR-2B Reconciliation Entry, which holds the supplier, the invoice, both sides' figures and the status when you marked it. Those records are not on a menu in the standard setup. An administrator can add the entity to an app to list them across months. They are a snapshot, so check the statement for the current state.

      When should I pull the statement?

      Pull after GSTN generates it. The GST console shows "GSTN releases it on …" until the expected Generation Date. Supplier filings after the Cutoff Date go into the next month's statement. A document missing from GSTN this month may therefore appear next month, once the supplier files it.

      Related topics

      • The GST console: provisioning statements and reading the GSTR-2B card.
      • GSTR-3B: where the statement's ITC lands.
      • Input tax credit management: what happens to the credit after the statement.
      • GSTR-1: the outward return your customers' GSTR-2B is drafted from.
      • AR and AP subledgers: the bills and purchase returns behind the books side.
      • GSTR2B entity reference
      • B2B Supplier entity reference and B2B Invoice 2B entity reference
      • B2B Amendment Supplier entity reference and B2B Amendment Invoice entity reference
      • CDN Supplier entity reference
      • GSTR-2B Reconciliation Entry entity reference