Why your GSTR-2B never matches your books, and how to reconcile it before the deadline.
Almost every business finds that the credit available in GSTR-2B does not match what the books say it should be. The reasons are mundane and mostly not your fault.
Your supplier is the usual cause
Credit appears only when the supplier files their return correctly. If they filed late, entered the wrong GSTIN, recorded the wrong invoice number or missed the invoice entirely, the credit does not appear for you regardless of your own accuracy.
Timing differences are not errors
An invoice dated at the end of a month and filed by the supplier in the next period will show in a different month than it sits in your books. Reconciling on a rolling basis rather than a strict monthly cut avoids chasing differences that resolve themselves.
Reconcile continuously, not at the deadline
Match invoice by invoice each month, categorise the differences into supplier not filed, details mismatched and timing, and chase the first group immediately. Waiting until the annual deadline means chasing suppliers about invoices they can no longer amend easily.
Keep a supplier compliance record. Persistent non-filers are a real cost, and that cost should inform whether you keep buying from them.
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