Chartered Accountants in India, working with clients across Europe

GSTR-2A Reconciliation: Match Books with Suppliers | NDSA
GSTR-2A · Reconciliation

Your credit, matched to your suppliers.

GSTR-2A shows what suppliers have reported against your GSTIN. Differences with your books drive most credit notices. Enter your figures to see the gap.

Dynamic2A keeps updating
NoticesOften from mismatches
SuppliersNeed follow-up
Credit gap checkFor one period

A full reconciliation matches invoice by invoice, not just totals.

01 · 2A or 2B

GSTR-2A versus GSTR-2B.

GSTR-2A

  • Updates whenever suppliers file
  • Shows late filings for old periods
  • Useful for audits and old years
  • Used in many notices for earlier years

GSTR-2B

  • Fixed statement each month
  • Basis for claiming credit now
  • Reflects your accept or reject choices
  • Used for current-period claims

Most reconciliations use both: 2B for monthly claims, 2A to trace history.

02 · Common gaps

Why books and 2A differ.

SupplierNot filed

The supplier hasn’t filed GSTR-1 yet.

ActionChase
SupplierWrong GSTIN

Invoice reported against another GSTIN.

ActionAmend
TimingOther period

Invoice booked in a different month.

ActionMatch
YouBooking error

Duplicate or wrong amount in your books.

ActionCorrect
03 · Our process

Reconciling, invoice by invoice.

  1. 1
    Extract

    Books and 2A

    For the period.

  2. 2
    Match

    By invoice

    Number, date, GSTIN and amount.

  3. 3
    Classify

    Differences

    By cause.

  4. 4
    Chase

    Suppliers

    With clear lists.

  5. 5
    Adjust

    Credit

    Reverse or reclaim as needed.

04 · Common myths

Reconciliation myths.

Wherever you live in Europe

Reconciliations across Europe.

We reconcile GST for Indian entities of groups in every EU country, Switzerland and Norway.

BerlinMunichFrankfurtHamburgStuttgartAmsterdamRotterdamThe HagueEindhovenBrusselsAntwerpLuxembourgParisLyonToulouseDublinCorkStockholmGothenburgCopenhagenHelsinkiOsloZurichGenevaViennaMilanRomeMadridBarcelonaLisbonPortoWarsawKrakówPragueBudapestBucharestTallinnVilniusAthensValletta
05 · FAQs

GSTR-2A reconciliation questions answered.

What is GSTR-2A?
A statement of purchases reported by suppliers.
How is it different from 2B?
2A updates; 2B is fixed monthly.
Why reconcile it?
To protect credit and avoid notices.
How often?
Monthly is best.
What if a supplier didn’t file?
Follow up, and reverse credit if needed.
Do notices use 2A?
Often, for earlier years.
Can you reconcile old years?
Yes.
What output do we get?
A difference report and supplier list.
Can you chase suppliers?
We prepare the lists and letters.
How do we start?
Share your purchase register.

Credit gaps? Let’s find them.

Share your purchase register. We’ll reconcile with GSTR-2A.

General guidance based on the rules as they stand, including the Income-tax Act, 2025 and the Income-tax Rules, 2026. It is not legal, tax or financial advice for your situation; please contact us before acting on it.