Comparing books to one return at a time answers half the question. An invoice sitting in 2A but not in 2B is a timing difference you defer; an invoice in neither is a supplier who has not filed. Both look identical in a two-way comparison, and they call for completely different action.
The three-way view places every invoice against books, GSTR-2A and GSTR-2B simultaneously. There are seven possible combinations, and each carries the action that follows from it rather than leaving you to work it out per line.
What the output tells you
The seven outcomes of a books / 2A / 2B comparison, and what each one calls for.
- In books, 2A and 2B
- Claim — ITC available
- In books and 2A, not in 2B
- Defer — it will appear in a later 2B
- In books, in neither 2A nor 2B
- At risk — chase the supplier (the tool flags Rule 37A)
- In books and 2B, not in 2A
- Verify
- In 2A and 2B, not in books
- Book it, or reject it in IMS
- In 2A only
- Verify — not booked, not in 2B
- In 2B only
- Verify — not booked, not in 2A
Run it on your own data
Purchase and sales registers exported from Tally, Busy, Marg, EasySol are read directly; anything else can be mapped column by column.
Run a three-way reconciliation →Common questions
What is the difference between an invoice missing from 2B and one missing from both?
Missing from 2B but present in 2A is usually timing — the credit moves to a later period. Missing from both means the supplier has not reported the invoice at all, which is the case worth chasing.
Can the result be handed to a client?
Yes. The reconciliation exports to Excel and to a PDF statement, and reports taxable value and each tax head per supplier with the difference alongside.