FAQs and User Manual on Matching Offline Tool of Form GSTR-2B
(A) About Matching Offline Tool
Matching Offline Tool is an offline tool to view Form GSTR 2B and match the auto drafted details in Form GSTR-2B with the purchase register. The match results are used to create the matching report in offline mode.
The taxpayer need to install Matching Tool from the GST Portal, and then add profile to match Form GSTR-2B details with the purchase register details. The Form GSTR-2B JSON files are downloaded from the GST Portal and then viewed and opened in the Matching tool to match details.
The details from both the documents are matched on the basis of defined parameters. The taxpayer can filter and sort match results using features provided in the tool. The tool enables the taxpayer to download the matching results in a csv format.
The key features of Matching Offline Tool is that the setails can be matched offline with no connection to Internet.
B) Download and Install Matching Offline Tool
B.1. Download Matching Offline Tool
1. From where can I download and use the Matching Offline Tool in my system?
To download and open the Matching Tool in your system from the GST Portal, perform following steps:
- Access the GST Portal: www.gst.gov.in.
- Go to Downloads > Offline Tools > Matching Offline Tool option and click on it.
- Select Download.
- Click Proceed.
- Unzip the downloaded Zip file which contain Matching Offline Tool.exe.
- Open the Matching Offline Tool.exe by double clicking on it.
- Select the folder where you intend to install the Matching Offline Tool.
- Click Next.
- Click Install.
- Click Finish.
- Open the Matching Offline Tool by double clicking on it.
Note: Downloading the Matching Offline Tool is a one-time activity. However, the Tool may get updated in future. So, always use the latest version available on the GST Portal.
2. Do I need to login to GST Portal to download the Matching Offline Tool?
No, you can download the Matching Offline Tool under ‘Downloads’ section without logging in to the GST Portal.
3. Do I need special access to download the Matching Offline Tool?
Yes, you require admin access on your machine to download the Matching Offline Tool.
4. What are the basic system requirements/configurations required to use Matching Offline Tool?
The offline functions work best on Windows 7 and above and MS EXCEL 2007 and above.
5. Is Matching Offline Tool mobile compatible?
As of now, Matching Offline Tool cannot be used on mobile. It can only be used on desktop/laptops.
6. What does downloaded zip folder for Matching Offline Tool contains?
The Zip folder downloaded from the GST portal will consist of the following:
- Installation file for the offline tool .exe format (Set up file)
- ‘Read me’ explaining in detail the prerequisites with respect to system requirements and steps for installation of the offline tool
- Offline tool taxpayer manual
- Change history text file
- Purchase register template
B.2. Manage Profile
7. Does the Matching Offline Tool contain any Help for each page?
Once you open the tool, you will notice detailed instructions (Contextual to that page) to use the tool, using HELP link on the top-right corner of the tool at each page.
8. Can I access Matching Offline tool without creating profile in Offline tool?
No, you cannot access Matching Offline tool without creating a profile in it.
9. How can I add my profile in Matching Offline Tool?
To add your profile in Matching Offline Tool, navigate to Manage Profile at landing page of Matching Offline Tool > Add Profile.
10. Can I add multiple profiles in Matching Offline Tool?
Yes, you can add multiple profiles in Matching Offline Tool. However, profile for each GSTIN must be unique.
11. How can I edit the previously saved profile in Matching Offline Tool?
To edit the previously saved profile in Matching Offline Tool, navigate to Manage Profile at landing page of Matching Offline Tool > Modify Profile.
12. Can I directly open my profile by entering details on the landing page, without adding my profile in the Matching Offline Tool?
No, in order to open your profile in the Matching Offline Tool you must first create your profile using the Add Profile option.
Yes, you can remove multiple records from the Matching Offline Tool using the Delete button available on the Modify Profile page.
(C) View Form GSTR-2B Files in Matching Tool
C.1. Download Form GSTR-2B JSON files from GST Portal
14. Do I need to login to GST Portal to download Form GSTR-2B JSON file?
Yes, you must login in to the GST Portal to download GSTR-2B JSON file.
15. From where can I download the Form GSTR-2B JSON file?
You can download the Form GSTR-2B JSON file from Services > Returns – Returns Dashboard > Select the FY and Return period > GSTR-2B tile (Download) >Download JSON
16. Where can I find the downloaded JSON files from the GST Portal?
The JSON files downloaded from the GST Portal gets saved in the Downloads folder on your machine.
C.2. Open JSON Files in the Matching Tool
17. Do I need to open the Matching Offline Tool to open the JSON files downloaded from the GST Portal?
Yes, you need to click the Matching Offline Tool icon on your system to access the tool and enter the details on the Home screen, such as GSTIN, Financial year, and Tax Period, and then click Proceed.
18. Can I directly View and Match files in the Matching Offline Tool?
No, you must first open the downloaded files in the Matching Offline Tool, and then only match them with the purchase register records.
19. How would I get to know that the JSON files are imported in the Matching Offline Tool?
A success message will be displayed on the screen on successful import. The system will display an error message in case the JSON files are not imported.
(D) Import Purchase Register in the Matching Tool
20. From where can I download the Purchase Register in the Matching Tool?
After the Form GSTR-2B details downloaded, the Purchase Register is imported in the Matching Tool using the IMPORT EXCEL/CSV option under Import Purchase Register section.
21. Can I maintain my Purchase Register in a format other than provided on GST portal?
Purchase register maintained in a format other than the template provided as part of Matching offline tool will not get imported into the tool.
22. What will happen once the Purchase Register is imported in the Offline Tool?
Once the Purchase Register is imported in the Offline Tool, you can:
- View the details as imported from the Purchase Register
- Remove all the entries imported from the Purchase Register
- Compare/Match the entries of imported Purchase Register with the entries of Form GSTR-2B
(E) Match Results
23. What are different categories of matching results?
There are six categories of matching results available in the tool, as explained in table below:
| Categories of matching results | Matching Parameters |
| Exact match (All 7 parameters match) | GSTINDocument typeDocument numberDocument dateTotal taxable valueTotal tax amount <Sum of IGST+CGST+SGST+CESS> Tax amount head wise |
| Partial match (6 out of 7 parameters match) | Partial Match is where GSTIN and Document type match and there is mismatch in only one parameter among the following listed parameters in Form GSTR- 2B and PR: 1. Document number Document dateTotal taxable valueTotal tax amount <Sum of IGST+CGST+SGST+CESS>Tax amount head wise |
| Probable match (6 out of 7 parameters match) | Probable Match, if there is mismatch in one parameter among the parameters listed at Sr. no. 1 & 2. However, parameters 3 to 7 are matching in GSTR -2B and PR: GSTINDocument typeDocument numberDocument dateTotal taxable valueTotal tax amount <Sum of IGST+CGST+SGST+CESS>Tax amount head wise |
| Unmatched | A record is said to be Unmatched, with a score of 4/7 or 5/7, if the following parameters match: GSTINDocument typeDocument number <Including approximation logic, if any>Document date BUT there is a mismatch on one or more of following parameters, beyond the tolerance limit set: Total taxable valueTotal tax amount <Sum of IGST+CGST+SGST+CESS>Tax amount head wiseIntegrated taxCentral taxState/UT taxCESS |
| In GSTR-2B not in PR | All documents that exist in Form GSTR-2B, but could not be found in PR, (i.e. not classified in any of the Categories of matching results above), will be classified in this category. |
| In PR not in GSTR-2B | All documents that exist in PR, but could not be found in Form GSTR-2B, (i.e. not classified in any of the Categories of matching results above), will be classified in this category. |
24. What is the function of the Refine Matching Result option on the Matching Tool?
The REFINE MATCHING RESULT option enables you to refine the match results by altering the tolerance value for Integrated, Central, State/UT tax or Cess.
You may also apply approximation logic on the document number to match the details of Form GSTR-2B with PR.
25. How much is the limit of tolerance that I can choose to refine match results?
The Matching Tool enables you to select the tolerance value from 0 to 10 to refine match results.
26. Is the tolerance value applied on the consolidate tax amount?
No, the tolerance value is applied on the individual tax amount such as, Integrated, Central, State/UT tax or Cess.
(F) Download and Install Matching Offline Tool
To download and install the Matching Offline Tool, perform the following steps:
Downloading the Matching Offline Tool is a one-time activity. However, the tool may get updated in future. Hence, it is advisable to always use the latest version available on the GST Portal.
- Access the www.gst.gov.in URL. The GST Home page is displayed.
- Click the Downloads > Offline Tools > Matching Offline Tool option.
You can download the Matching Offline Tool from the Portal without logging in to the GST Portal (using the Downloads option).
3. The Matching Tool page is displayed. Click the Download hyperlink.
Make sure you carefully read the Important message and System Requirement details displayed on the page.
4. An Information pop-up opens to confirm the download. Click PROCEED.
5. The Matching Offline Tool gets downloaded in a zip folder.
6. Extract the files from the downloaded zip folder. You will see GSTR2B_Offline_Matching_Tool_Offline_Tool_v2.0.exe in the unzipped folder.
7. Right-click the .exe file and click Open to install the Matching Tool.
8. Select the folder where you want to install the Matching Tool, and click Next.
9. Select Create a desktop shortcut checkbox to create a shortcut for the Matching Tool on your desktop.
10. Click Next.
11. Click Install.
12. Click Finish.
13. A shortcut icon is created on your desktop for the Matching Tool. Double-click the icon to open the tool.
14. Click the Help button to display detailed instructions (Contextual to that page) to use the tool.
The Matching Tool installation is a one-time activity.
F.1. Create Profile
Use the links provided on the Matching Offline Tool (Form GSTR-2B with purchase order) page to create your profile.
To create a profile in the Matching tool, perform the following steps:
- On the Goods and Services Tax Matching Tool (Form GSTR-2B with purchase register) screen, click the Manage Profile option.
- Select the Add Profile option from the list displayed.
3. The Add Profile page is displayed.
4. In the GSTIN of taxpayer field, enter GSTIN.
5. In the Trade/Legal Name field, enter Trade Name or Legal Name.
6. In the SEZ unit/developer field, select the relevant option from the drop-down list.
7. Click the Add “+” symbol to add details in the Matching tool.
8. Details get added in the Matching tool and another blank row appears to add more details. If required, you can delete the row using the icon.
9. Click SAVE.
10. A confirmation message, “Profile is saved successfully” is displayed
11. Click BACK to go back to the Matching Tool home page.
12. To modify or view a profile, select the Modify option from the Manage Profile list on the Good and Service Tax Matching Tool page.
13. List of taxpayer profiles is displayed.
The DELETE button enables you to delete the selected profile from the system and not a specific record.
You can delete multiple records by first selecting profiles and then clicking the delete icon.
(G) View Form GSTR-2B Files in Matching Tool
G1. Download Form GSTR-2B JSON Files From GST Portal
To view Form GSTR-2B in the Matching Tool, perform the following steps.
- To download Form GSTR-2B JSON files from GST portal, access the GST portal using the URL: https://www.gst.gov.in/. The GST Home page is displayed.
2. Log in to the GST portal using valid credentials and go to Services > Returns > Returns Dashboard.
3. Select the Financial Year and Return Filing Period from the lists displayed, and click SEARCH. Various returns tiles are displayed.
4. To download the Form GSTR-2B JSON files, click the Download button on the Auto – drafted ITC Statement – GSTR -2B tile.
5. The Offline Download for Form GSTR-2B page is displayed
6. Click GENERATE JSON FILE TO DOWNLOAD option.
7. The JSON file is generated and downloaded.
You can find the JSON file under Downloads folder on your machine.
G. 2. Open JSON Files in the Matching Tool
The next step is to open the Matching Tool and view Form GSTR-2B JSON files in the tool.
8. On the Home screen of the Matching Offline Tool, select the relevant GSTIN from the drop- down list.
The drop-down list contains the profiles that are added by you in the Matching Tool.
Trade/Legal Name field gets auto-populated based on the selection.
9. Select the Financial Year and Tax Period from their respective fields.
10. Click PROCEED.
11. The screen with options to open, view and match JSON files gets displayed.
12. To open the downloaded JSON files, click Open Downloaded JSON File.
On successful download of JSON files, a success message is displayed on the screen.
13. Click VIEW SUMMARY of Form GSTR-2B to view the summary.
14. To view table wise summary of Form GSTR-2B, click the Select Table for Viewing arrow to display the list of tables.
15. From the list of tables displayed, select the table for which you wish to view and match details.
Once a table is selected, the respective table summary is displayed.
The table summary section displays the following details of the supplier:
- GSTIN of supplier
- Trade/ Legal name
- No. of records
- Total taxable value
- Total tax amount
By default, the Document details are displayed on the page.
You can use the Search field to search a record on the basis of table details such as, tax value or amount, etc. and the matching records are displayed.
Click the drop-down arrow available next to the Records Per Page and Select Columns to Display/ Hide fields to select the number of records or columns to be displayed.
16. Click Display rate wise details to display the record details on the basis of rate.
Click Hide rate wise details to hide details displayed on the basis of rate selected.
To download the Form GSTR-2B details in an excel file, click the EXPORT TO EXCEL tile available at the top of the page.
Save and open the file from the local drive of your machine.
The next step is to import the purchase register in the Matching Tool.
(H) Import Purchase Register in the Matching Tool
17. To import the purchase register, click IMPORT EXCEL/CSV.
In case there appears some error in downloading Purchase Register, an error file is generated, which can be downloaded by clicking the DOWNLOAD ERROR FILE.
By default, the error file gets downloaded in the Downloads folder of your machine. Open the file to check the error.
The errors are displayed in the following format in an excel.
Fix the errors displayed in the excel and click IMPORT EXCEL/CSV again to import the excel.
On successful import of the file, the Summary of Purchase Register is displayed.
Click REMOVE PURCHASE REGISTER to remove the imported purchase register.
Click VIEW PURCHASE REGISTER to view purchase register details. Detail view of purchase register is displayed.
18. Click the Supplier wise tab to view purchase register records on the basis of suppliers.
19. Click the Document wise tab to view purchase register records on the basis of documents.
20. Click the Next and Back buttons to navigate through document wise details of the purchase register.
The sorting and filter buttons are available along with each column header to sort and filter table data. Use the buttons to display records in ascending or descending order or filter details in a column.
(I) Match Results
21. To match results of Form GSTR-2B details with the purchase register, click the MATCH button.
The summary and details of the match result is displayed in different sections.
The Summary section displays details under the following columns:
- Matching result: Displays the types of match such as:
- Exact Match (All 7 parameters match): where all the parameters match in records of both Form GSTR-2B and purchase register. The parameters include:
- GSTIN
- Document type
- Document number
- Document date
- Taxable value
- Total tax amount
- Integrated tax
- Central tax
- State/UT tax
- Cess
- Partial match: Records match partially
- Probable match: Mismatch in between GSTIN and Document type and complete match in all other parameters
- Mismatch (Few parameters do not match or record does not exist in Form GSTR-2B or Purchase register
- Unmatched: Two or more parameters do not match
- In GSTR-2B not in Purchaser register
- In Purchase register not in GSTR-2B
- Exact Match (All 7 parameters match): where all the parameters match in records of both Form GSTR-2B and purchase register. The parameters include:
- No. of documents: Displays the number of documents matched or mismatched.
- Total taxable value: Displays the value of tax on match or mismatch of respective tables
Below the summary, details of the matching result are displayed as per the matches made for example: Supplies from registered person (B2B), Deemed exports (DE).
22. To view the details of matching results, click the text that appears in blue, such as Match 1 Exact Match. The following screen is displayed.
You can download the details of matching results in CSV/ Excel format using Export to CSV option.
23. Select the option from the Export to CSV drop-down to download the results in an excel file.
The file downloaded appears in the tool bar at the bottom of the screen.
24. Click Save as option to save the file on your machine.
The results appear in an excel in the following format.
25. To view details of match present In GSTR-2B not in PR and In PR not in GSTR-2B, click the options available in blue text under the Details of matching results section.
The screenshot below displays match results for records In GSTR-2B not in PR.
26. To view records, present In PR not in GSTR-2B, click the Match Type drop-down and select the option.
The result is displayed.
The Export to CSV option enables you to download details of Matching result and Purchase Register in separate excel sheets.
The screenshot below displays Details of Matching Result in an excel format.
The screenshot below displays Details of Purchase Register in an excel format.
27. Click Export to CSV link to export the results in an excel.
28. Save and open the excel file from the local drive of your machine.
I.1. Refine Matching Results
The REFINE MATCHING RESULT option enables you to refine the match results by altering the tolerance value for Integrated, Central, State/UT tax or Cess.
- To refine match results, click the REFINE MATCHING RESULTS button on the match result page. The REFINE MATCHING RESULTS window is displayed.
2. Click select to set tolerance value for individual tax amount.
3. Select the Yes option to apply approximation for matching on document number, and then click the APPLY & RE-MATCH button to display the results.
4. The matching results with tolerance and approximation selected are displayed in the summary and details section.
Once the matching results are generated and displayed, all the three buttons for GSTR-2B, PURCHASE REGISTER, and MATCHING RESULT turn green with check marks.
