GSTR-2B Matching with GSTR-3B Table 4 ITC in Tally Prime (Rule 88D SOP)
GSTR-2B Matching with GSTR-3B Table 4 ITC in Tally Prime (Rule 88D SOP)
Learn how to reconcile GSTR-2B with GSTR-3B Table 4 ITC in Tally Prime. Comply with Rule 88D, avoid DRC-01C notices, and streamline purchase voucher entries.
Who is this for: GST Reconciliation
Under Rule 88D of the CGST Rules, the GST system automatically monitors discrepancies between Input Tax Credit (ITC) auto-populated in GSTR-2B and ITC claimed in GSTR-3B Table 4. If claimed ITC exceeds available credit, the portal issues Form DRC-01C. Reconciling purchase vouchers in Tally Prime eliminates this risk.
Quick Answer: How to Reconcile GSTR-2B with GSTR-3B Table 4 in Tally Prime?
TrulyInvoice auto-extracts supplier GSTINs, purchase invoice numbers, tax values, and GST amounts from vendor PDFs so Tally purchase vouchers match supplier portal filings. Rule 88D triggers automated DRC-01C notices if ITC claimed in GSTR-3B Table 4 exceeds GSTR-2B credit. Reconciling purchases in Tally Prime prevents tax notices.
- Rule 88D Warning: DRC-01C notice issued if GSTR-3B Table 4 ITC > GSTR-2B credit.
- Tally Tool: Display > GST Reports > GSTR-2B Reconciliation.
- Import JSON: Download GSTR-2B JSON from portal and import into Tally.
- TrulyInvoice auto-posts accurate vendor purchase vouchers (F9) to prevent mismatches.
Step-by-Step SOP: GSTR-2B Reconciliation in Tally Prime
- Download GSTR-2B JSON: Log in to GST Portal, navigate to Returns Dashboard, and download monthly GSTR-2B JSON file.
- Open GSTR-2B Report in Tally: Go to
Display More Reports > GST Reports > GSTR-2B Reconciliation. - Import JSON File: Press
Alt+O (Import) > GSTR-2Band select the downloaded file. - Review Categorization: TallyPrime categorizes entries into Matched, Available only in Books, Available only in Portal, and Mismatched.
- Bifurcate Table 4 ITC: Ensure matched credits populate Table 4A(5) All Other ITC, while ineligible credits are reversed under Table 4B(2).
Accurate Purchase Voucher Posting via TrulyInvoice
Purchase invoice entry errors—such as a mistyped GSTIN, wrong invoice date, or misplaced tax rate—are the primary cause of GSTR-2B reconciliation failures.
With TrulyInvoice, vendor purchase bills (PDFs, scans, WhatsApp photos) are extracted using AI. TrulyInvoice verifies 15-character GSTINs and tax amounts, auto-posting verified F9 Purchase Vouchers directly into Tally Prime in 15 seconds.
Stop Typing Vendor Purchase Bills Manually in Tally
TrulyInvoice reads supplier invoices (PDFs, scans, and WhatsApp bills) using AI OCR, auto-validates GSTIN & HSN codes, and syncs complete F9 purchase vouchers directly into Tally Prime via local connector.
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Founder & Chief Architect of TrulyInvoice