Books against GSTR-2B
Each purchase is matched to the supplier’s reported invoice by GSTIN, invoice number, date and tax amount, with fuzzy matching for common formatting differences.
Practice Engine / GST Preparation
Returns prepared from reconciled books, with every gap listed before you file.
Purchase records are matched against GSTR-2B, sales against what will go into GSTR-1, and the GSTR-3B draft is built from the result. Mismatches surface in the first week of the month, not the night of the 20th.
Purchase reconciliation · Vishwanath FabricatorsInvoiceSupplierITC in booksITC in 2BStatus
ST/26-27/0418Shree Traders1,800.001,800.00GSTIN differs
AOS/2291Arora Office Supplies441.00441.00Matched
KT/889Kaveri Textiles3,600.00-Not in 2B
GPS/SV/077Ganga Power Systems1,224.001,224.00Matched
RP/SEP/12Rathi Polymers2,160.002,016.00Amount differs
2 matched 3 held for reviewPrepare GSTR-3B draft
Capabilities
What GST Preparation handles
Mismatches, sorted by what they cost
Missing in 2B, amount differs, GSTIN differs, wrong tax head, or reported in a different period. Sorted by input tax credit at stake.
GSTR-1 draft from sales
B2B, B2C, credit and debit notes and HSN summary assembled from the coded sales entries, ready for your review.
GSTR-3B draft with working
Outward liability, eligible ITC and the reconciliation behind each figure, so the reviewer sees how the number was reached.
Period and carry-forward tracking
Invoices reported late by suppliers are tracked across months, so credit held back in one period is not forgotten in the next.
Supplier follow-up lists
For credit not appearing in 2B, a list per supplier that your client can use to chase their vendors.
Workflow
The monthly GST cycle
- 01
Books closed for the period
Coded purchase and sales entries for the month are locked for reconciliation.
- 02
GSTR-2B matched
Once the statement is available, every purchase line is matched or classified with a reason.
- 03
Drafts prepared
GSTR-1 and GSTR-3B drafts are built, with each figure traceable to entries.
- 04
CA approves
The reviewer accepts, adjusts or holds credit, and signs off. Filing is done by your firm.
In detail
How each purchase line is classified
Where the professional stays in charge
The engine prepares returns and working papers for review. The decision to claim, hold or reverse credit, and the filing itself, stay with the professional. Lakshmitva does not give tax advice.
| Result | What it means | What the reviewer sees |
|---|---|---|
| Matched | Books and GSTR-2B agree on GSTIN, invoice and tax | Included in eligible ITC |
| Amount differs | Same invoice, different taxable value or tax | Both figures and the difference |
| GSTIN differs | Invoice GSTIN does not match what the supplier filed under | Flag held for decision |
| Not in 2B | In the books, not reported by the supplier yet | ITC held, supplier added to follow-up list |
| Only in 2B | Reported by supplier, not in the books | Possible missing document, request raised |
Questions
Asked by firms evaluating this module
Does Lakshmitva file returns on the GST portal?
No. It prepares the drafts and the working behind them. Your firm reviews and files, using the process and credentials you already control.
How do we bring GSTR-2B into the system?
Upload the JSON or Excel download for each client from the GST portal. The file is read and matched automatically once uploaded.
What about quarterly (QRMP) clients?
Clients can be set as monthly or quarterly filers. Deadlines, IFF periods and the review queue follow the setting for each client.
Can we override a match?
Yes. Any match can be broken or forced by a reviewer, with a note. The override is recorded in the audit trail with who made it and when.
Practice Engine
Works with the rest of the engine
Review slip · awaiting approval
Your client list, prepared and waiting for one signature.
Bring a month of real documents from two or three clients. We will run them through the engine with you and show you the review queue they produce.