[003] GLOSSARY
Purchase register
The books-side record of invoices received and tax amounts booked by the business.
29 May 2026
Definition
A purchase register is the books-side record of invoices received and tax amounts booked by the company.
Why it matters
It is the control file that reconciliation starts from because it reflects what the business expects to claim as input credit.
Example
A row in the purchase register usually includes vendor name, invoice number, taxable value, and the tax split.
Common mistake
People assume the register is already ready to compare. In practice, invoice numbers, GSTINs, and duplicate rows often need cleanup first.
Related terms
- GSTR-2B
- Data normalization
- Invoice matching
- Vendor master data