diff --git a/alembic/versions/20260822_gstr2b_purchase_intelligence_phase7.py b/alembic/versions/20260822_gstr2b_purchase_intelligence_phase7.py
new file mode 100644
index 0000000..ee9803d
--- /dev/null
+++ b/alembic/versions/20260822_gstr2b_purchase_intelligence_phase7.py
@@ -0,0 +1,99 @@
+"""Phase 7 GSTR-2B purchase intelligence.
+
+Revision ID: 20260822_gstr2b_purchase_p7
+Revises: 20260822_ledger_learning_p6
+"""
+from alembic import op
+import sqlalchemy as sa
+
+revision = "20260822_gstr2b_purchase_p7"
+down_revision = "20260822_ledger_learning_p6"
+branch_labels = None
+depends_on = None
+
+
+def upgrade():
+    op.create_table(
+        "accounting_gstr2b_import_batches",
+        sa.Column("id", sa.Integer(), primary_key=True),
+        sa.Column("tenant_id", sa.Integer(), sa.ForeignKey("tenants.id", ondelete="CASCADE"), nullable=False),
+        sa.Column("client_id", sa.Integer(), sa.ForeignKey("clients.id", ondelete="CASCADE"), nullable=False),
+        sa.Column("tally_guid", sa.String(120), nullable=False, server_default=""),
+        sa.Column("original_filename", sa.String(260), nullable=False, server_default=""),
+        sa.Column("file_sha256", sa.String(64), nullable=False),
+        sa.Column("return_period", sa.String(20), nullable=False, server_default=""),
+        sa.Column("source_kind", sa.String(30), nullable=False, server_default="gstr2b_upload"),
+        sa.Column("status", sa.String(30), nullable=False, server_default="imported"),
+        sa.Column("rows_read", sa.Integer(), nullable=False, server_default="0"),
+        sa.Column("rows_imported", sa.Integer(), nullable=False, server_default="0"),
+        sa.Column("rows_skipped_duplicate", sa.Integer(), nullable=False, server_default="0"),
+        sa.Column("rows_skipped_invalid", sa.Integer(), nullable=False, server_default="0"),
+        sa.Column("analyzed_rows", sa.Integer(), nullable=False, server_default="0"),
+        sa.Column("reviewed_rows", sa.Integer(), nullable=False, server_default="0"),
+        sa.Column("error_message", sa.Text(), nullable=True),
+        sa.Column("imported_by_user_id", sa.Integer(), sa.ForeignKey("users.id", ondelete="SET NULL"), nullable=True),
+        sa.Column("created_at_utc", sa.DateTime(timezone=True), nullable=False, server_default=sa.func.now()),
+        sa.Column("analyzed_at_utc", sa.DateTime(timezone=True), nullable=True),
+        sa.Column("completed_at_utc", sa.DateTime(timezone=True), nullable=True),
+    )
+    for col in ("tenant_id", "client_id", "tally_guid", "file_sha256", "return_period", "source_kind", "status", "created_at_utc"):
+        op.create_index(f"ix_accounting_gstr2b_import_batches_{col}", "accounting_gstr2b_import_batches", [col])
+
+    op.create_table(
+        "accounting_gstr2b_purchases",
+        sa.Column("id", sa.Integer(), primary_key=True),
+        sa.Column("tenant_id", sa.Integer(), sa.ForeignKey("tenants.id", ondelete="CASCADE"), nullable=False),
+        sa.Column("client_id", sa.Integer(), sa.ForeignKey("clients.id", ondelete="CASCADE"), nullable=False),
+        sa.Column("batch_id", sa.Integer(), sa.ForeignKey("accounting_gstr2b_import_batches.id", ondelete="CASCADE"), nullable=False),
+        sa.Column("tally_guid", sa.String(120), nullable=False, server_default=""),
+        sa.Column("return_period", sa.String(20), nullable=False, server_default=""),
+        sa.Column("supplier_gstin", sa.String(20), nullable=False, server_default=""),
+        sa.Column("supplier_name", sa.String(260), nullable=False, server_default=""),
+        sa.Column("invoice_number", sa.String(160), nullable=False, server_default=""),
+        sa.Column("invoice_date", sa.String(20), nullable=False, server_default=""),
+        sa.Column("document_type", sa.String(40), nullable=False, server_default="invoice"),
+        sa.Column("invoice_type", sa.String(80), nullable=False, server_default=""),
+        sa.Column("place_of_supply", sa.String(120), nullable=False, server_default=""),
+        sa.Column("reverse_charge", sa.String(20), nullable=False, server_default=""),
+        sa.Column("itc_availability", sa.String(80), nullable=False, server_default=""),
+        sa.Column("taxable_value", sa.Float(), nullable=False, server_default="0"),
+        sa.Column("igst", sa.Float(), nullable=False, server_default="0"),
+        sa.Column("cgst", sa.Float(), nullable=False, server_default="0"),
+        sa.Column("sgst", sa.Float(), nullable=False, server_default="0"),
+        sa.Column("cess", sa.Float(), nullable=False, server_default="0"),
+        sa.Column("invoice_value", sa.Float(), nullable=False, server_default="0"),
+        sa.Column("hsn_code", sa.String(20), nullable=False, server_default=""),
+        sa.Column("description_text", sa.Text(), nullable=True),
+        sa.Column("source_sheet", sa.String(160), nullable=False, server_default=""),
+        sa.Column("source_row_number", sa.Integer(), nullable=False, server_default="0"),
+        sa.Column("source_row_hash", sa.String(64), nullable=False, server_default=""),
+        sa.Column("review_status", sa.String(30), nullable=False, server_default="pending_analysis"),
+        sa.Column("suggested_nature_id", sa.Integer(), sa.ForeignKey("accounting_natures.id", ondelete="SET NULL"), nullable=True),
+        sa.Column("suggested_ledger_name", sa.String(240), nullable=False, server_default=""),
+        sa.Column("suggested_confidence", sa.Integer(), nullable=False, server_default="0"),
+        sa.Column("suggestion_explanation_json", sa.Text(), nullable=True),
+        sa.Column("final_nature_id", sa.Integer(), sa.ForeignKey("accounting_natures.id", ondelete="SET NULL"), nullable=True),
+        sa.Column("final_ledger_name", sa.String(240), nullable=False, server_default=""),
+        sa.Column("reviewed_by_user_id", sa.Integer(), sa.ForeignKey("users.id", ondelete="SET NULL"), nullable=True),
+        sa.Column("reviewed_at_utc", sa.DateTime(timezone=True), nullable=True),
+        sa.Column("posting_status", sa.String(30), nullable=False, server_default="not_enabled"),
+        sa.Column("is_duplicate_source", sa.Boolean(), nullable=False, server_default=sa.false()),
+        sa.Column("created_at_utc", sa.DateTime(timezone=True), nullable=False, server_default=sa.func.now()),
+        sa.Column("updated_at_utc", sa.DateTime(timezone=True), nullable=False, server_default=sa.func.now()),
+        sa.UniqueConstraint(
+            "tenant_id", "client_id", "supplier_gstin", "invoice_number", "invoice_date", "document_type",
+            name="uq_accounting_gstr2b_purchase_document",
+        ),
+    )
+    for col in (
+        "tenant_id", "client_id", "batch_id", "tally_guid", "return_period", "supplier_gstin",
+        "supplier_name", "invoice_number", "invoice_date", "document_type", "hsn_code",
+        "source_row_hash", "review_status", "suggested_nature_id", "final_nature_id",
+        "posting_status", "created_at_utc",
+    ):
+        op.create_index(f"ix_accounting_gstr2b_purchases_{col}", "accounting_gstr2b_purchases", [col])
+
+
+def downgrade():
+    op.drop_table("accounting_gstr2b_purchases")
+    op.drop_table("accounting_gstr2b_import_batches")
diff --git a/app/modules/accounting/gstr2b_models.py b/app/modules/accounting/gstr2b_models.py
new file mode 100644
index 0000000..d6fd94f
--- /dev/null
+++ b/app/modules/accounting/gstr2b_models.py
@@ -0,0 +1,115 @@
+from __future__ import annotations
+
+from datetime import datetime, timezone
+
+from sqlalchemy import Boolean, DateTime, Float, ForeignKey, Integer, String, Text, UniqueConstraint
+from sqlalchemy.orm import Mapped, mapped_column
+
+from app.core.db.common import CommonBase
+
+
+class AccountingGSTR2BImportBatch(CommonBase):
+    __tablename__ = "accounting_gstr2b_import_batches"
+
+    id: Mapped[int] = mapped_column(Integer, primary_key=True, autoincrement=True)
+    tenant_id: Mapped[int] = mapped_column(ForeignKey("tenants.id", ondelete="CASCADE"), nullable=False, index=True)
+    client_id: Mapped[int] = mapped_column(ForeignKey("clients.id", ondelete="CASCADE"), nullable=False, index=True)
+    tally_guid: Mapped[str] = mapped_column(String(120), nullable=False, default="", index=True)
+
+    original_filename: Mapped[str] = mapped_column(String(260), nullable=False, default="")
+    file_sha256: Mapped[str] = mapped_column(String(64), nullable=False, index=True)
+    return_period: Mapped[str] = mapped_column(String(20), nullable=False, default="", index=True)
+    source_kind: Mapped[str] = mapped_column(String(30), nullable=False, default="gstr2b_upload", index=True)
+
+    status: Mapped[str] = mapped_column(String(30), nullable=False, default="imported", index=True)
+    rows_read: Mapped[int] = mapped_column(Integer, nullable=False, default=0)
+    rows_imported: Mapped[int] = mapped_column(Integer, nullable=False, default=0)
+    rows_skipped_duplicate: Mapped[int] = mapped_column(Integer, nullable=False, default=0)
+    rows_skipped_invalid: Mapped[int] = mapped_column(Integer, nullable=False, default=0)
+    analyzed_rows: Mapped[int] = mapped_column(Integer, nullable=False, default=0)
+    reviewed_rows: Mapped[int] = mapped_column(Integer, nullable=False, default=0)
+    error_message: Mapped[str | None] = mapped_column(Text, nullable=True)
+
+    imported_by_user_id: Mapped[int | None] = mapped_column(ForeignKey("users.id", ondelete="SET NULL"), nullable=True)
+    created_at_utc: Mapped[datetime] = mapped_column(
+        DateTime(timezone=True), default=lambda: datetime.now(timezone.utc), nullable=False, index=True
+    )
+    analyzed_at_utc: Mapped[datetime | None] = mapped_column(DateTime(timezone=True), nullable=True)
+    completed_at_utc: Mapped[datetime | None] = mapped_column(DateTime(timezone=True), nullable=True)
+
+
+class AccountingGSTR2BPurchase(CommonBase):
+    __tablename__ = "accounting_gstr2b_purchases"
+    __table_args__ = (
+        UniqueConstraint(
+            "tenant_id",
+            "client_id",
+            "supplier_gstin",
+            "invoice_number",
+            "invoice_date",
+            "document_type",
+            name="uq_accounting_gstr2b_purchase_document",
+        ),
+    )
+
+    id: Mapped[int] = mapped_column(Integer, primary_key=True, autoincrement=True)
+    tenant_id: Mapped[int] = mapped_column(ForeignKey("tenants.id", ondelete="CASCADE"), nullable=False, index=True)
+    client_id: Mapped[int] = mapped_column(ForeignKey("clients.id", ondelete="CASCADE"), nullable=False, index=True)
+    batch_id: Mapped[int] = mapped_column(
+        ForeignKey("accounting_gstr2b_import_batches.id", ondelete="CASCADE"), nullable=False, index=True
+    )
+    tally_guid: Mapped[str] = mapped_column(String(120), nullable=False, default="", index=True)
+
+    return_period: Mapped[str] = mapped_column(String(20), nullable=False, default="", index=True)
+    supplier_gstin: Mapped[str] = mapped_column(String(20), nullable=False, default="", index=True)
+    supplier_name: Mapped[str] = mapped_column(String(260), nullable=False, default="", index=True)
+
+    invoice_number: Mapped[str] = mapped_column(String(160), nullable=False, default="", index=True)
+    invoice_date: Mapped[str] = mapped_column(String(20), nullable=False, default="", index=True)
+    document_type: Mapped[str] = mapped_column(String(40), nullable=False, default="invoice", index=True)
+    invoice_type: Mapped[str] = mapped_column(String(80), nullable=False, default="")
+
+    place_of_supply: Mapped[str] = mapped_column(String(120), nullable=False, default="")
+    reverse_charge: Mapped[str] = mapped_column(String(20), nullable=False, default="")
+    itc_availability: Mapped[str] = mapped_column(String(80), nullable=False, default="")
+
+    taxable_value: Mapped[float] = mapped_column(Float, nullable=False, default=0.0)
+    igst: Mapped[float] = mapped_column(Float, nullable=False, default=0.0)
+    cgst: Mapped[float] = mapped_column(Float, nullable=False, default=0.0)
+    sgst: Mapped[float] = mapped_column(Float, nullable=False, default=0.0)
+    cess: Mapped[float] = mapped_column(Float, nullable=False, default=0.0)
+    invoice_value: Mapped[float] = mapped_column(Float, nullable=False, default=0.0)
+
+    hsn_code: Mapped[str] = mapped_column(String(20), nullable=False, default="", index=True)
+    description_text: Mapped[str | None] = mapped_column(Text, nullable=True)
+    source_sheet: Mapped[str] = mapped_column(String(160), nullable=False, default="")
+    source_row_number: Mapped[int] = mapped_column(Integer, nullable=False, default=0)
+    source_row_hash: Mapped[str] = mapped_column(String(64), nullable=False, default="", index=True)
+
+    review_status: Mapped[str] = mapped_column(String(30), nullable=False, default="pending_analysis", index=True)
+    suggested_nature_id: Mapped[int | None] = mapped_column(
+        ForeignKey("accounting_natures.id", ondelete="SET NULL"), nullable=True, index=True
+    )
+    suggested_ledger_name: Mapped[str] = mapped_column(String(240), nullable=False, default="")
+    suggested_confidence: Mapped[int] = mapped_column(Integer, nullable=False, default=0)
+    suggestion_explanation_json: Mapped[str | None] = mapped_column(Text, nullable=True)
+
+    final_nature_id: Mapped[int | None] = mapped_column(
+        ForeignKey("accounting_natures.id", ondelete="SET NULL"), nullable=True, index=True
+    )
+    final_ledger_name: Mapped[str] = mapped_column(String(240), nullable=False, default="")
+    reviewed_by_user_id: Mapped[int | None] = mapped_column(ForeignKey("users.id", ondelete="SET NULL"), nullable=True)
+    reviewed_at_utc: Mapped[datetime | None] = mapped_column(DateTime(timezone=True), nullable=True)
+
+    posting_status: Mapped[str] = mapped_column(String(30), nullable=False, default="not_enabled", index=True)
+    is_duplicate_source: Mapped[bool] = mapped_column(Boolean, nullable=False, default=False)
+
+    created_at_utc: Mapped[datetime] = mapped_column(
+        DateTime(timezone=True), default=lambda: datetime.now(timezone.utc), nullable=False, index=True
+    )
+    updated_at_utc: Mapped[datetime] = mapped_column(
+        DateTime(timezone=True),
+        default=lambda: datetime.now(timezone.utc),
+        onupdate=lambda: datetime.now(timezone.utc),
+        nullable=False,
+    )
diff --git a/app/modules/accounting/gstr2b_parser.py b/app/modules/accounting/gstr2b_parser.py
new file mode 100644
index 0000000..135735b
--- /dev/null
+++ b/app/modules/accounting/gstr2b_parser.py
@@ -0,0 +1,307 @@
+from __future__ import annotations
+
+import csv
+import hashlib
+import io
+import re
+from datetime import date, datetime
+from pathlib import Path
+from typing import Iterable
+
+from openpyxl import load_workbook
+
+
+MAX_UPLOAD_BYTES = 25 * 1024 * 1024
+
+HEADER_ALIASES = {
+    "supplier_gstin": {
+        "gstin of supplier", "supplier gstin", "gstin", "gstin/uin of supplier",
+        "gstin / uin of supplier", "ctin",
+    },
+    "supplier_name": {
+        "trade/legal name", "trade legal name", "supplier name", "legal name",
+        "trade name", "name of supplier", "supplier trade name",
+    },
+    "invoice_number": {
+        "invoice number", "invoice no", "invoice no.", "document number",
+        "document no", "doc no", "inum",
+    },
+    "invoice_date": {
+        "invoice date", "document date", "doc date", "invoice dt", "idt",
+    },
+    "invoice_type": {
+        "invoice type", "document type", "type", "inv type",
+    },
+    "invoice_value": {
+        "invoice value", "document value", "invoice amount", "total invoice value",
+        "val",
+    },
+    "place_of_supply": {
+        "place of supply", "pos", "place of supply (state/ut)", "place of supply state/ut",
+    },
+    "reverse_charge": {
+        "supply attract reverse charge", "reverse charge", "rcm", "reverse charge applicable",
+    },
+    "taxable_value": {
+        "taxable value", "taxable amount", "txval",
+    },
+    "igst": {
+        "integrated tax", "integrated tax amount", "igst", "igst amount", "iamt",
+    },
+    "cgst": {
+        "central tax", "central tax amount", "cgst", "cgst amount", "camt",
+    },
+    "sgst": {
+        "state/ut tax", "state / ut tax", "state tax", "sgst", "utgst",
+        "state/ut tax amount", "sgst amount", "samt",
+    },
+    "cess": {
+        "cess", "cess amount", "csamt",
+    },
+    "itc_availability": {
+        "itc availability", "itc available", "itc available for the tax period",
+        "itc eligibility", "eligibility for itc",
+    },
+    "hsn_code": {
+        "hsn", "hsn code", "hsn/sac", "hsn / sac", "hsn/sac code",
+    },
+    "description_text": {
+        "description", "item description", "product description", "goods/service description",
+        "description of goods/services", "description of goods / services",
+    },
+}
+
+
+def _norm_header(value) -> str:
+    text = str(value or "").strip().lower()
+    text = text.replace("\n", " ").replace("\r", " ")
+    text = re.sub(r"[_\-]+", " ", text)
+    text = re.sub(r"[^\w/(). ]+", " ", text)
+    text = re.sub(r"\s+", " ", text).strip()
+    return text
+
+
+ALIAS_LOOKUP = {
+    alias: key
+    for key, aliases in HEADER_ALIASES.items()
+    for alias in aliases
+}
+
+
+def _canonical_header(value) -> str | None:
+    norm = _norm_header(value)
+    if norm in ALIAS_LOOKUP:
+        return ALIAS_LOOKUP[norm]
+    # Conservative contains matching only for longer aliases.
+    for alias, key in ALIAS_LOOKUP.items():
+        if len(alias) >= 10 and (norm.startswith(alias) or alias in norm):
+            return key
+    return None
+
+
+def _text(value) -> str:
+    if value is None:
+        return ""
+    if isinstance(value, float) and value.is_integer():
+        return str(int(value))
+    return str(value).strip()
+
+
+def _money(value) -> float:
+    if value in (None, ""):
+        return 0.0
+    if isinstance(value, (int, float)):
+        return float(value)
+    text = str(value).strip().replace(",", "").replace("₹", "")
+    text = re.sub(r"^\((.*)\)$", r"-\1", text)
+    try:
+        return float(text)
+    except Exception:
+        return 0.0
+
+
+def _date_text(value) -> str:
+    if value in (None, ""):
+        return ""
+    if isinstance(value, datetime):
+        return value.date().isoformat()
+    if isinstance(value, date):
+        return value.isoformat()
+    text = str(value).strip()
+    candidates = (
+        "%d-%m-%Y", "%d/%m/%Y", "%Y-%m-%d", "%d-%b-%Y", "%d %b %Y",
+        "%d.%m.%Y", "%m/%d/%Y",
+    )
+    for fmt in candidates:
+        try:
+            return datetime.strptime(text, fmt).date().isoformat()
+        except Exception:
+            pass
+    # Preserve original if portal format is unfamiliar; duplicate identity remains stable.
+    return text[:20]
+
+
+def _gstin(value) -> str:
+    return re.sub(r"[^A-Z0-9]", "", str(value or "").upper())[:15]
+
+
+def _hsn(value) -> str:
+    text = re.sub(r"\D", "", str(value or ""))
+    return text[:8]
+
+
+def _document_type(invoice_type: str, invoice_number: str) -> str:
+    text = f"{invoice_type} {invoice_number}".upper()
+    if "CREDIT" in text or "CR NOTE" in text or "CREDIT NOTE" in text:
+        return "credit_note"
+    if "DEBIT" in text or "DR NOTE" in text or "DEBIT NOTE" in text:
+        return "debit_note"
+    return "invoice"
+
+
+def _row_hash(row: dict) -> str:
+    raw = "|".join([
+        row.get("supplier_gstin", ""),
+        row.get("supplier_name", ""),
+        row.get("invoice_number", ""),
+        row.get("invoice_date", ""),
+        row.get("document_type", ""),
+        f"{row.get('taxable_value', 0):.2f}",
+        f"{row.get('igst', 0):.2f}",
+        f"{row.get('cgst', 0):.2f}",
+        f"{row.get('sgst', 0):.2f}",
+        row.get("hsn_code", ""),
+        row.get("description_text", ""),
+    ])
+    return hashlib.sha256(raw.encode("utf-8", "ignore")).hexdigest()
+
+
+def _find_header(rows: list[list], max_scan: int = 40):
+    best = None
+    for index, values in enumerate(rows[:max_scan]):
+        mapping = {}
+        for col, value in enumerate(values):
+            key = _canonical_header(value)
+            if key and key not in mapping:
+                mapping[key] = col
+        score = sum(1 for key in ("supplier_gstin", "invoice_number", "invoice_date", "taxable_value") if key in mapping)
+        if score >= 3 and ("supplier_gstin" in mapping or "supplier_name" in mapping):
+            if best is None or score > best[0]:
+                best = (score, index, mapping)
+    return best
+
+
+def _normalized_record(values: list, mapping: dict[str, int], *, sheet: str, row_number: int):
+    def get(key):
+        idx = mapping.get(key)
+        return values[idx] if idx is not None and idx < len(values) else None
+
+    supplier_gstin = _gstin(get("supplier_gstin"))
+    supplier_name = _text(get("supplier_name"))
+    invoice_number = _text(get("invoice_number"))
+    invoice_date = _date_text(get("invoice_date"))
+    invoice_type = _text(get("invoice_type"))
+
+    if not supplier_gstin and not supplier_name:
+        return None
+    if not invoice_number or not invoice_date:
+        return None
+
+    row = {
+        "supplier_gstin": supplier_gstin,
+        "supplier_name": supplier_name,
+        "invoice_number": invoice_number[:160],
+        "invoice_date": invoice_date,
+        "document_type": _document_type(invoice_type, invoice_number),
+        "invoice_type": invoice_type[:80],
+        "invoice_value": _money(get("invoice_value")),
+        "place_of_supply": _text(get("place_of_supply"))[:120],
+        "reverse_charge": _text(get("reverse_charge"))[:20],
+        "taxable_value": _money(get("taxable_value")),
+        "igst": _money(get("igst")),
+        "cgst": _money(get("cgst")),
+        "sgst": _money(get("sgst")),
+        "cess": _money(get("cess")),
+        "itc_availability": _text(get("itc_availability"))[:80],
+        "hsn_code": _hsn(get("hsn_code")),
+        "description_text": _text(get("description_text"))[:4000],
+        "source_sheet": sheet[:160],
+        "source_row_number": int(row_number),
+    }
+    if not row["invoice_value"]:
+        row["invoice_value"] = (
+            row["taxable_value"] + row["igst"] + row["cgst"] + row["sgst"] + row["cess"]
+        )
+    row["source_row_hash"] = _row_hash(row)
+    return row
+
+
+def _iter_xlsx(content: bytes):
+    workbook = load_workbook(io.BytesIO(content), read_only=True, data_only=True)
+    try:
+        for ws in workbook.worksheets:
+            # Summary sheets usually won't pass header detection.
+            rows = [list(row) for row in ws.iter_rows(values_only=True)]
+            if not rows:
+                continue
+            found = _find_header(rows)
+            if not found:
+                continue
+            _, header_index, mapping = found
+            for idx, values in enumerate(rows[header_index + 1:], start=header_index + 2):
+                record = _normalized_record(values, mapping, sheet=ws.title, row_number=idx)
+                if record:
+                    yield record
+    finally:
+        workbook.close()
+
+
+def _decode_csv(content: bytes) -> str:
+    for encoding in ("utf-8-sig", "utf-8", "cp1252", "latin-1"):
+        try:
+            return content.decode(encoding)
+        except UnicodeDecodeError:
+            pass
+    return content.decode("utf-8", "replace")
+
+
+def _iter_csv(content: bytes):
+    text = _decode_csv(content)
+    sample = text[:8192]
+    try:
+        dialect = csv.Sniffer().sniff(sample, delimiters=",;\t|")
+    except Exception:
+        dialect = csv.excel
+    rows = [list(row) for row in csv.reader(io.StringIO(text), dialect)]
+    found = _find_header(rows)
+    if not found:
+        return
+    _, header_index, mapping = found
+    for idx, values in enumerate(rows[header_index + 1:], start=header_index + 2):
+        record = _normalized_record(values, mapping, sheet="CSV", row_number=idx)
+        if record:
+            yield record
+
+
+def parse_gstr2b(content: bytes, filename: str):
+    if not content:
+        raise ValueError("Uploaded GSTR-2B file is empty.")
+    if len(content) > MAX_UPLOAD_BYTES:
+        raise ValueError("GSTR-2B upload exceeds the 25 MB limit.")
+    suffix = Path(filename or "").suffix.lower()
+    if suffix in {".xlsx", ".xlsm"}:
+        records = list(_iter_xlsx(content))
+    elif suffix in {".csv", ".txt"}:
+        records = list(_iter_csv(content))
+    else:
+        raise ValueError("Upload an .xlsx, .xlsm or .csv GSTR-2B file.")
+    if not records:
+        raise ValueError(
+            "No GSTR-2B invoice rows were detected. The file must contain supplier GSTIN/name, "
+            "invoice number, invoice date and taxable value columns."
+        )
+    return records
+
+
+def file_sha256(content: bytes) -> str:
+    return hashlib.sha256(content).hexdigest()
diff --git a/app/modules/accounting/gstr2b_service.py b/app/modules/accounting/gstr2b_service.py
new file mode 100644
index 0000000..3e378c1
--- /dev/null
+++ b/app/modules/accounting/gstr2b_service.py
@@ -0,0 +1,226 @@
+from __future__ import annotations
+
+import json
+from datetime import datetime, timezone
+
+from sqlalchemy import func, select
+from sqlalchemy.exc import IntegrityError
+
+from app.modules.accounting.gstr2b_models import AccountingGSTR2BImportBatch, AccountingGSTR2BPurchase
+from app.modules.accounting.gstr2b_parser import file_sha256, parse_gstr2b
+from app.modules.accounting.ledger_learning_service import rank_suggestions, record_review
+from app.modules.accounting.taxonomy_models import AccountingNature
+
+
+def _utcnow():
+    return datetime.now(timezone.utc)
+
+
+def import_gstr2b(
+    db, *,
+    tenant_id: int,
+    client_id: int,
+    tally_guid: str,
+    return_period: str,
+    filename: str,
+    content: bytes,
+    user_id: int,
+):
+    digest = file_sha256(content)
+    existing_batch = db.execute(select(AccountingGSTR2BImportBatch).where(
+        AccountingGSTR2BImportBatch.tenant_id == tenant_id,
+        AccountingGSTR2BImportBatch.client_id == client_id,
+        AccountingGSTR2BImportBatch.file_sha256 == digest,
+    )).scalar_one_or_none()
+    if existing_batch:
+        return existing_batch, True
+
+    parsed = parse_gstr2b(content, filename)
+    batch = AccountingGSTR2BImportBatch(
+        tenant_id=tenant_id,
+        client_id=client_id,
+        tally_guid=(tally_guid or "").strip(),
+        original_filename=(filename or "gstr2b.xlsx")[:260],
+        file_sha256=digest,
+        return_period=(return_period or "").strip()[:20],
+        source_kind="gstr2b_upload",
+        status="importing",
+        rows_read=len(parsed),
+        imported_by_user_id=user_id,
+    )
+    db.add(batch)
+    db.flush()
+
+    imported = duplicate = invalid = 0
+    for row in parsed:
+        if not row.get("invoice_number") or not row.get("invoice_date"):
+            invalid += 1
+            continue
+
+        exists = db.execute(select(AccountingGSTR2BPurchase.id).where(
+            AccountingGSTR2BPurchase.tenant_id == tenant_id,
+            AccountingGSTR2BPurchase.client_id == client_id,
+            AccountingGSTR2BPurchase.supplier_gstin == row.get("supplier_gstin", ""),
+            AccountingGSTR2BPurchase.invoice_number == row["invoice_number"],
+            AccountingGSTR2BPurchase.invoice_date == row["invoice_date"],
+            AccountingGSTR2BPurchase.document_type == row["document_type"],
+        )).scalar_one_or_none()
+        if exists:
+            duplicate += 1
+            continue
+
+        db.add(AccountingGSTR2BPurchase(
+            tenant_id=tenant_id,
+            client_id=client_id,
+            batch_id=batch.id,
+            tally_guid=(tally_guid or "").strip(),
+            return_period=(return_period or "").strip()[:20],
+            **row,
+        ))
+        imported += 1
+
+    batch.rows_imported = imported
+    batch.rows_skipped_duplicate = duplicate
+    batch.rows_skipped_invalid = invalid
+    batch.status = "imported"
+    batch.completed_at_utc = _utcnow()
+    db.commit()
+    db.refresh(batch)
+    return batch, False
+
+
+def batches_for_client(db, tenant_id: int, client_id: int, limit: int = 20):
+    return list(db.execute(select(AccountingGSTR2BImportBatch).where(
+        AccountingGSTR2BImportBatch.tenant_id == tenant_id,
+        AccountingGSTR2BImportBatch.client_id == client_id,
+    ).order_by(AccountingGSTR2BImportBatch.id.desc()).limit(limit)).scalars().all())
+
+
+def purchases_for_client(db, tenant_id: int, client_id: int, *, batch_id: int | None = None, limit: int = 300):
+    stmt = select(AccountingGSTR2BPurchase).where(
+        AccountingGSTR2BPurchase.tenant_id == tenant_id,
+        AccountingGSTR2BPurchase.client_id == client_id,
+    )
+    if batch_id:
+        stmt = stmt.where(AccountingGSTR2BPurchase.batch_id == batch_id)
+    return list(db.execute(stmt.order_by(
+        AccountingGSTR2BPurchase.invoice_date.desc(),
+        AccountingGSTR2BPurchase.id.desc(),
+    ).limit(limit)).scalars().all())
+
+
+def nature_lookup(db, ids):
+    ids = {int(x) for x in ids if x}
+    if not ids:
+        return {}
+    return {row.id: row for row in db.execute(
+        select(AccountingNature).where(AccountingNature.id.in_(ids))
+    ).scalars().all()}
+
+
+def analyze_purchase(db, row: AccountingGSTR2BPurchase):
+    description_parts = [
+        row.description_text or "",
+        f"Invoice type {row.invoice_type}" if row.invoice_type else "",
+        f"Place of supply {row.place_of_supply}" if row.place_of_supply else "",
+    ]
+    suggestions = rank_suggestions(
+        db,
+        tenant_id=row.tenant_id,
+        client_id=row.client_id,
+        tally_guid=row.tally_guid,
+        supplier_name=row.supplier_name,
+        supplier_gstin=row.supplier_gstin,
+        hsn_code=row.hsn_code,
+        description=" | ".join(x for x in description_parts if x),
+        amount=row.taxable_value,
+    )
+    if suggestions:
+        top = suggestions[0]
+        row.suggested_nature_id = top["nature"].id
+        row.suggested_ledger_name = top.get("suggested_ledger") or ""
+        row.suggested_confidence = int(top.get("confidence") or 0)
+        row.suggestion_explanation_json = json.dumps(top.get("reasons") or [], ensure_ascii=False)
+        row.review_status = "suggested"
+    else:
+        row.suggested_nature_id = None
+        row.suggested_ledger_name = ""
+        row.suggested_confidence = 0
+        row.suggestion_explanation_json = json.dumps(
+            ["No reliable classification evidence is available yet."], ensure_ascii=False
+        )
+        row.review_status = "review_required"
+    return suggestions
+
+
+def analyze_batch(db, batch: AccountingGSTR2BImportBatch):
+    rows = list(db.execute(select(AccountingGSTR2BPurchase).where(
+        AccountingGSTR2BPurchase.batch_id == batch.id
+    )).scalars().all())
+    analyzed = 0
+    for row in rows:
+        analyze_purchase(db, row)
+        analyzed += 1
+    batch.analyzed_rows = analyzed
+    batch.analyzed_at_utc = _utcnow()
+    batch.status = "analyzed"
+    db.commit()
+    return analyzed
+
+
+def review_purchase(
+    db, *,
+    row: AccountingGSTR2BPurchase,
+    final_nature_id: int,
+    final_ledger_name: str,
+    user_id: int,
+):
+    try:
+        explanation = json.loads(row.suggestion_explanation_json or "[]")
+    except Exception:
+        explanation = []
+
+    record_review(
+        db,
+        tenant_id=row.tenant_id,
+        client_id=row.client_id,
+        tally_guid=row.tally_guid,
+        supplier_name=row.supplier_name,
+        supplier_gstin=row.supplier_gstin,
+        hsn_code=row.hsn_code,
+        description=row.description_text or "",
+        amount=row.taxable_value,
+        suggested_nature_id=row.suggested_nature_id,
+        suggested_ledger_name=row.suggested_ledger_name,
+        suggested_confidence=row.suggested_confidence,
+        final_nature_id=final_nature_id,
+        final_ledger_name=final_ledger_name,
+        user_id=user_id,
+        explanation=explanation,
+    )
+
+    # record_review commits its learning event; refresh the purchase in this session.
+    row.final_nature_id = final_nature_id
+    row.final_ledger_name = (final_ledger_name or "").strip()
+    row.review_status = "reviewed"
+    row.reviewed_by_user_id = user_id
+    row.reviewed_at_utc = _utcnow()
+    db.add(row)
+
+    batch = db.get(AccountingGSTR2BImportBatch, row.batch_id)
+    if batch:
+        reviewed_count = db.execute(select(func.count(AccountingGSTR2BPurchase.id)).where(
+            AccountingGSTR2BPurchase.batch_id == batch.id,
+            AccountingGSTR2BPurchase.review_status == "reviewed",
+        )).scalar_one()
+        # Include the current row if the database count was evaluated before flush.
+        if row.review_status == "reviewed":
+            db.flush()
+            reviewed_count = db.execute(select(func.count(AccountingGSTR2BPurchase.id)).where(
+                AccountingGSTR2BPurchase.batch_id == batch.id,
+                AccountingGSTR2BPurchase.review_status == "reviewed",
+            )).scalar_one()
+        batch.reviewed_rows = int(reviewed_count or 0)
+    db.commit()
+    db.refresh(row)
+    return row
diff --git a/app/modules/accounting/gstr2b_ui.py b/app/modules/accounting/gstr2b_ui.py
new file mode 100644
index 0000000..e2b63bb
--- /dev/null
+++ b/app/modules/accounting/gstr2b_ui.py
@@ -0,0 +1,247 @@
+from __future__ import annotations
+
+import json
+from urllib.parse import urlencode
+
+from fastapi import APIRouter, File, Form, Request, UploadFile
+from fastapi.responses import RedirectResponse
+from sqlalchemy import select
+
+from app.core.db.common import CommonSessionLocal
+from app.core.security.csrf import get_or_create_csrf_token, validate_csrf
+from app.core.templating import templates
+from app.modules.accounting.gstr2b_models import AccountingGSTR2BImportBatch, AccountingGSTR2BPurchase
+from app.modules.accounting.gstr2b_service import (
+    analyze_batch,
+    batches_for_client,
+    import_gstr2b,
+    nature_lookup,
+    purchases_for_client,
+    review_purchase,
+)
+from app.modules.accounting.historical_learning_service import active_natures, ledger_mappings
+from app.modules.accounting.ledger_learning_service import available_tally_guids
+from app.modules.accounting.ui import _find_visible_client, _require_partner, _visible_clients
+from app.modules.core.rbac.deps import get_user_permissions, get_user_roles
+
+router = APIRouter(prefix="/tools/accounting/gstr2b", tags=["accounting-gstr2b-ui"])
+
+
+def _redirect(client_id: int, *, batch_id: int | None = None, message: str = "", error: str = ""):
+    params = {"client_id": client_id}
+    if batch_id:
+        params["batch_id"] = batch_id
+    if message:
+        params["message"] = message
+    if error:
+        params["error"] = error[:180]
+    return RedirectResponse(url="/tools/accounting/gstr2b?" + urlencode(params), status_code=303)
+
+
+@router.get("")
+def gstr2b_page(
+    request: Request,
+    client_id: int | None = None,
+    batch_id: int | None = None,
+    message: str = "",
+    error: str = "",
+):
+    db = CommonSessionLocal()
+    try:
+        user, response = _require_partner(request, db, "accounting.learning.view")
+        if response:
+            return response
+        clients, scope = _visible_clients(db, request, user)
+        selected = next((c for c in clients if client_id and int(c.id) == int(client_id)), None)
+
+        batches = []
+        purchases = []
+        mappings = []
+        companies = []
+        natures = []
+        nature_by_id = {}
+        selected_batch = None
+
+        if selected:
+            batches = batches_for_client(db, scope.tenant_id, selected.id)
+            selected_batch = next((b for b in batches if batch_id and b.id == batch_id), None)
+            if not selected_batch and batches:
+                selected_batch = batches[0]
+            purchases = purchases_for_client(
+                db, scope.tenant_id, selected.id,
+                batch_id=selected_batch.id if selected_batch else None
+            )
+            mappings = ledger_mappings(
+                db, scope.tenant_id, selected.id,
+                selected_batch.tally_guid if selected_batch else ""
+            )
+            companies = available_tally_guids(db, scope.tenant_id, selected.id)
+            natures = active_natures(db, scope.tenant_id)
+            ids = []
+            for row in purchases:
+                ids.extend([row.suggested_nature_id, row.final_nature_id])
+            nature_by_id = nature_lookup(db, ids)
+
+        explanations = {}
+        for row in purchases:
+            try:
+                explanations[row.id] = json.loads(row.suggestion_explanation_json or "[]")
+            except Exception:
+                explanations[row.id] = []
+
+        return templates.TemplateResponse("modules/accounting/templates/accounting/gstr2b.html", {
+            "request": request,
+            "current_user": user,
+            "current_user_roles": get_user_roles(db, user.id),
+            "current_user_permissions": get_user_permissions(db, user.id),
+            "csrf_token": get_or_create_csrf_token(request),
+            "title": "GSTR-2B Purchase Intelligence",
+            "clients": clients,
+            "selected_client": selected,
+            "batches": batches,
+            "selected_batch": selected_batch,
+            "purchases": purchases,
+            "mappings": mappings,
+            "tally_companies": companies,
+            "natures": natures,
+            "nature_by_id": nature_by_id,
+            "explanations": explanations,
+            "message": message,
+            "error": error,
+        })
+    finally:
+        db.close()
+
+
+@router.post("/upload")
+async def upload_gstr2b(
+    request: Request,
+    client_id: int = Form(...),
+    tally_guid: str = Form(""),
+    return_period: str = Form(""),
+    upload: UploadFile = File(...),
+    csrf_token: str = Form(...),
+):
+    validate_csrf(request, csrf_token)
+    db = CommonSessionLocal()
+    try:
+        user, response = _require_partner(request, db, "accounting.learning.manage")
+        if response:
+            return response
+        client, _, scope = _find_visible_client(db, request, user, client_id)
+        if not client:
+            from app.core.http_responses import ui_access_denied
+            return ui_access_denied()
+        content = await upload.read()
+        batch, duplicate_file = import_gstr2b(
+            db,
+            tenant_id=scope.tenant_id,
+            client_id=client.id,
+            tally_guid=tally_guid,
+            return_period=return_period,
+            filename=upload.filename or "gstr2b.xlsx",
+            content=content,
+            user_id=user.id,
+        )
+        if duplicate_file:
+            msg = f"This exact GSTR-2B file was already imported as batch #{batch.id}."
+        else:
+            msg = (
+                f"Imported {batch.rows_imported} purchase document(s); "
+                f"{batch.rows_skipped_duplicate} duplicate(s) and "
+                f"{batch.rows_skipped_invalid} invalid row(s) skipped."
+            )
+        return _redirect(client.id, batch_id=batch.id, message=msg)
+    except Exception as exc:
+        db.rollback()
+        return _redirect(client_id, error=str(exc))
+    finally:
+        db.close()
+
+
+@router.post("/batch/{batch_id}/analyze")
+def analyze(
+    request: Request,
+    batch_id: int,
+    client_id: int = Form(...),
+    csrf_token: str = Form(...),
+):
+    validate_csrf(request, csrf_token)
+    db = CommonSessionLocal()
+    try:
+        user, response = _require_partner(request, db, "accounting.learning.manage")
+        if response:
+            return response
+        client, _, scope = _find_visible_client(db, request, user, client_id)
+        if not client:
+            from app.core.http_responses import ui_access_denied
+            return ui_access_denied()
+        batch = db.execute(select(AccountingGSTR2BImportBatch).where(
+            AccountingGSTR2BImportBatch.id == batch_id,
+            AccountingGSTR2BImportBatch.tenant_id == scope.tenant_id,
+            AccountingGSTR2BImportBatch.client_id == client.id,
+        )).scalar_one_or_none()
+        if not batch:
+            return _redirect(client_id, error="GSTR-2B import batch was not found.")
+        count = analyze_batch(db, batch)
+        return _redirect(client_id, batch_id=batch.id, message=f"Analyzed {count} purchase document(s).")
+    except Exception as exc:
+        db.rollback()
+        return _redirect(client_id, batch_id=batch_id, error=str(exc))
+    finally:
+        db.close()
+
+
+@router.post("/purchase/{purchase_id}/review")
+def review(
+    request: Request,
+    purchase_id: int,
+    client_id: int = Form(...),
+    final_nature_id: int = Form(...),
+    final_ledger_name: str = Form(""),
+    csrf_token: str = Form(...),
+):
+    validate_csrf(request, csrf_token)
+    db = CommonSessionLocal()
+    try:
+        user, response = _require_partner(request, db, "accounting.learning.manage")
+        if response:
+            return response
+        client, _, scope = _find_visible_client(db, request, user, client_id)
+        if not client:
+            from app.core.http_responses import ui_access_denied
+            return ui_access_denied()
+        row = db.execute(select(AccountingGSTR2BPurchase).where(
+            AccountingGSTR2BPurchase.id == purchase_id,
+            AccountingGSTR2BPurchase.tenant_id == scope.tenant_id,
+            AccountingGSTR2BPurchase.client_id == client.id,
+        )).scalar_one_or_none()
+        if not row:
+            return _redirect(client_id, error="GSTR-2B purchase record was not found.")
+
+        # If a ledger is selected, ensure it is one of the Phase 5 mappings for this nature/company.
+        if final_ledger_name.strip():
+            allowed = ledger_mappings(db, scope.tenant_id, client.id, row.tally_guid)
+            valid = any(
+                m.ledger_name == final_ledger_name.strip() and int(m.nature_id) == int(final_nature_id)
+                for m in allowed
+            )
+            if not valid:
+                return _redirect(
+                    client_id, batch_id=row.batch_id,
+                    error="Selected Tally ledger is not mapped to the selected accounting nature for this client/company."
+                )
+
+        review_purchase(
+            db,
+            row=row,
+            final_nature_id=final_nature_id,
+            final_ledger_name=final_ledger_name,
+            user_id=user.id,
+        )
+        return _redirect(client_id, batch_id=row.batch_id, message=f"Invoice {row.invoice_number} reviewed and learned.")
+    except Exception as exc:
+        db.rollback()
+        return _redirect(client_id, error=str(exc))
+    finally:
+        db.close()
diff --git a/app/modules/accounting/templates/accounting/gstr2b.html b/app/modules/accounting/templates/accounting/gstr2b.html
new file mode 100644
index 0000000..60547f4
--- /dev/null
+++ b/app/modules/accounting/templates/accounting/gstr2b.html
@@ -0,0 +1,202 @@
+{% extends "ui/templates/base/layout.html" %}
+{% block content %}
+<div class="space-y-6">
+  <div class="flex flex-wrap items-start justify-between gap-4">
+    <div>
+      <p class="text-xs font-semibold uppercase tracking-[0.16em] text-brand-600">Tools · Accounting Intelligence</p>
+      <h1 class="mt-1 text-2xl font-semibold text-slate-900">GSTR-2B Purchase Intelligence</h1>
+      <p class="mt-1 max-w-4xl text-sm text-slate-500">Import GSTR-2B purchase documents, classify them through the Phase 6 learning engine, and confirm the accounting nature and mapped Tally ledger. Phase 7 does not post vouchers to Tally.</p>
+    </div>
+    <div class="flex flex-wrap gap-2">
+      <a href="/tools/accounting/ledger-learning{% if selected_client %}?client_id={{ selected_client.id }}{% endif %}" class="rounded-xl border border-slate-300 bg-white px-4 py-2 text-sm font-semibold text-slate-700 hover:bg-slate-50">Ledger Learning</a>
+      <a href="/tools/tally{% if selected_client %}?client_id={{ selected_client.id }}{% endif %}" class="rounded-xl bg-brand-600 px-4 py-2 text-sm font-semibold text-white hover:bg-brand-700">Back to Tally</a>
+    </div>
+  </div>
+
+  {% if message %}
+  <div class="rounded-xl border border-emerald-200 bg-emerald-50 px-4 py-3 text-sm font-medium text-emerald-800">{{ message }}</div>
+  {% endif %}
+  {% if error %}
+  <div class="rounded-xl border border-red-200 bg-red-50 px-4 py-3 text-sm text-red-800">{{ error }}</div>
+  {% endif %}
+
+  <section class="rounded-2xl bg-white p-5 shadow-soft">
+    <form method="get" action="/tools/accounting/gstr2b" class="grid gap-4 lg:grid-cols-5">
+      <label class="text-sm font-medium text-slate-700 lg:col-span-2">
+        ERP Client
+        <select name="client_id" required class="mt-1 w-full rounded-xl border border-slate-300 bg-white px-3 py-2 text-sm">
+          <option value="">Select client</option>
+          {% for client in clients %}
+          <option value="{{ client.id }}" {% if selected_client and selected_client.id == client.id %}selected{% endif %}>{{ client.client_name }}</option>
+          {% endfor %}
+        </select>
+      </label>
+      {% if selected_client %}
+      <label class="text-sm font-medium text-slate-700 lg:col-span-2">
+        Import Batch
+        <select name="batch_id" class="mt-1 w-full rounded-xl border border-slate-300 bg-white px-3 py-2 text-sm">
+          <option value="">Latest batch</option>
+          {% for batch in batches %}
+          <option value="{{ batch.id }}" {% if selected_batch and selected_batch.id == batch.id %}selected{% endif %}>#{{ batch.id }} · {{ batch.return_period or 'No period' }} · {{ batch.original_filename }}</option>
+          {% endfor %}
+        </select>
+      </label>
+      {% endif %}
+      <div class="flex items-end">
+        <button type="submit" class="w-full rounded-xl bg-brand-600 px-4 py-2 text-sm font-semibold text-white hover:bg-brand-700">Load</button>
+      </div>
+    </form>
+  </section>
+
+  {% if selected_client %}
+  <section class="rounded-2xl bg-white p-5 shadow-soft">
+    <div class="flex flex-wrap items-start justify-between gap-4">
+      <div>
+        <h2 class="font-semibold text-slate-900">Import GSTR-2B</h2>
+        <p class="mt-1 text-sm text-slate-500">Supported: .xlsx, .xlsm and .csv. Summary sheets are ignored automatically; invoice sheets are detected by column headers.</p>
+      </div>
+      <span class="rounded-full bg-amber-50 px-3 py-1 text-xs font-semibold text-amber-700">Suggestion & review only · No Tally posting</span>
+    </div>
+    <form method="post" action="/tools/accounting/gstr2b/upload" enctype="multipart/form-data" class="mt-4 grid gap-4 lg:grid-cols-5">
+      <input type="hidden" name="csrf_token" value="{{ csrf_token }}" />
+      <input type="hidden" name="client_id" value="{{ selected_client.id }}" />
+      <label class="text-sm font-medium text-slate-700">
+        Return Period
+        <input name="return_period" maxlength="20" class="mt-1 w-full rounded-xl border border-slate-300 px-3 py-2 text-sm" placeholder="e.g. 072026" />
+      </label>
+      <label class="text-sm font-medium text-slate-700 lg:col-span-2">
+        Tally Company Context
+        <select name="tally_guid" class="mt-1 w-full rounded-xl border border-slate-300 bg-white px-3 py-2 text-sm">
+          <option value="">No specific Tally company</option>
+          {% for guid, company in tally_companies %}
+          <option value="{{ guid }}">{{ company or guid }} · {{ guid }}</option>
+          {% endfor %}
+        </select>
+      </label>
+      <label class="text-sm font-medium text-slate-700">
+        GSTR-2B File
+        <input type="file" name="upload" accept=".xlsx,.xlsm,.csv,.txt" required class="mt-1 block w-full text-sm text-slate-700" />
+      </label>
+      <div class="flex items-end">
+        <button type="submit" class="w-full rounded-xl bg-slate-900 px-4 py-2 text-sm font-semibold text-white hover:bg-slate-800">Import</button>
+      </div>
+    </form>
+  </section>
+
+  {% if selected_batch %}
+  <section class="grid gap-4 md:grid-cols-2 xl:grid-cols-6">
+    <div class="rounded-2xl bg-white p-4 shadow-soft"><div class="text-xs font-semibold uppercase text-slate-500">Batch</div><div class="mt-2 text-xl font-semibold">#{{ selected_batch.id }}</div></div>
+    <div class="rounded-2xl bg-white p-4 shadow-soft"><div class="text-xs font-semibold uppercase text-slate-500">Rows Read</div><div class="mt-2 text-xl font-semibold">{{ selected_batch.rows_read }}</div></div>
+    <div class="rounded-2xl bg-white p-4 shadow-soft"><div class="text-xs font-semibold uppercase text-slate-500">Imported</div><div class="mt-2 text-xl font-semibold text-emerald-700">{{ selected_batch.rows_imported }}</div></div>
+    <div class="rounded-2xl bg-white p-4 shadow-soft"><div class="text-xs font-semibold uppercase text-slate-500">Duplicates</div><div class="mt-2 text-xl font-semibold text-amber-700">{{ selected_batch.rows_skipped_duplicate }}</div></div>
+    <div class="rounded-2xl bg-white p-4 shadow-soft"><div class="text-xs font-semibold uppercase text-slate-500">Analyzed</div><div class="mt-2 text-xl font-semibold">{{ selected_batch.analyzed_rows }}</div></div>
+    <div class="rounded-2xl bg-white p-4 shadow-soft"><div class="text-xs font-semibold uppercase text-slate-500">Reviewed</div><div class="mt-2 text-xl font-semibold">{{ selected_batch.reviewed_rows }}</div></div>
+  </section>
+
+  <section class="rounded-2xl bg-white p-5 shadow-soft">
+    <div class="flex flex-wrap items-center justify-between gap-3">
+      <div>
+        <h2 class="font-semibold text-slate-900">{{ selected_batch.original_filename }}</h2>
+        <p class="mt-1 text-sm text-slate-500">Return period {{ selected_batch.return_period or '-' }} · Status {{ selected_batch.status|replace('_',' ')|title }}</p>
+      </div>
+      <form method="post" action="/tools/accounting/gstr2b/batch/{{ selected_batch.id }}/analyze">
+        <input type="hidden" name="csrf_token" value="{{ csrf_token }}" />
+        <input type="hidden" name="client_id" value="{{ selected_client.id }}" />
+        <button type="submit" class="rounded-xl bg-brand-600 px-4 py-2 text-sm font-semibold text-white hover:bg-brand-700">Analyze / Refresh Suggestions</button>
+      </form>
+    </div>
+  </section>
+
+  <section class="space-y-4">
+    {% for row in purchases %}
+    {% set suggested = nature_by_id.get(row.suggested_nature_id) if row.suggested_nature_id else None %}
+    {% set final = nature_by_id.get(row.final_nature_id) if row.final_nature_id else None %}
+    <article class="rounded-2xl bg-white p-5 shadow-soft">
+      <div class="grid gap-4 xl:grid-cols-12">
+        <div class="xl:col-span-4">
+          <div class="flex flex-wrap items-center gap-2">
+            <h3 class="font-semibold text-slate-900">{{ row.supplier_name or row.supplier_gstin or 'Supplier' }}</h3>
+            <span class="rounded-full bg-slate-100 px-2 py-1 text-xs font-semibold text-slate-600">{{ row.document_type|replace('_',' ')|title }}</span>
+            {% if row.review_status == 'reviewed' %}
+            <span class="rounded-full bg-emerald-50 px-2 py-1 text-xs font-semibold text-emerald-700">Reviewed</span>
+            {% elif row.review_status == 'suggested' %}
+            <span class="rounded-full bg-blue-50 px-2 py-1 text-xs font-semibold text-blue-700">Suggested</span>
+            {% else %}
+            <span class="rounded-full bg-amber-50 px-2 py-1 text-xs font-semibold text-amber-700">Review required</span>
+            {% endif %}
+          </div>
+          <div class="mt-2 space-y-1 text-sm text-slate-600">
+            <div>GSTIN: <span class="font-medium text-slate-900">{{ row.supplier_gstin or '-' }}</span></div>
+            <div>Invoice: <span class="font-medium text-slate-900">{{ row.invoice_number }}</span> · {{ row.invoice_date }}</div>
+            <div>HSN: {{ row.hsn_code or '-' }} · POS: {{ row.place_of_supply or '-' }}</div>
+            {% if row.description_text %}<div class="text-xs text-slate-500">{{ row.description_text }}</div>{% endif %}
+          </div>
+        </div>
+
+        <div class="xl:col-span-3">
+          <div class="grid grid-cols-2 gap-2 text-sm">
+            <div class="rounded-xl bg-slate-50 p-2"><div class="text-xs text-slate-500">Taxable</div><div class="font-semibold">₹{{ '%.2f'|format(row.taxable_value) }}</div></div>
+            <div class="rounded-xl bg-slate-50 p-2"><div class="text-xs text-slate-500">Invoice Value</div><div class="font-semibold">₹{{ '%.2f'|format(row.invoice_value) }}</div></div>
+            <div class="rounded-xl bg-slate-50 p-2"><div class="text-xs text-slate-500">IGST</div><div class="font-semibold">₹{{ '%.2f'|format(row.igst) }}</div></div>
+            <div class="rounded-xl bg-slate-50 p-2"><div class="text-xs text-slate-500">CGST + SGST</div><div class="font-semibold">₹{{ '%.2f'|format(row.cgst + row.sgst) }}</div></div>
+          </div>
+        </div>
+
+        <div class="xl:col-span-5">
+          {% if suggested %}
+          <div class="rounded-xl border border-slate-200 bg-slate-50 p-3">
+            <div class="flex flex-wrap items-center justify-between gap-2">
+              <div>
+                <div class="text-xs font-semibold uppercase text-slate-500">Suggested Nature</div>
+                <div class="mt-1 font-semibold text-slate-900">{{ suggested.name }}</div>
+              </div>
+              <span class="rounded-full px-2.5 py-1 text-xs font-semibold {% if row.suggested_confidence >= 85 %}bg-emerald-100 text-emerald-700{% elif row.suggested_confidence >= 60 %}bg-blue-100 text-blue-700{% else %}bg-amber-100 text-amber-700{% endif %}">{{ row.suggested_confidence }}%</span>
+            </div>
+            {% if row.suggested_ledger_name %}<div class="mt-2 text-sm text-slate-700">Ledger: <span class="font-semibold">{{ row.suggested_ledger_name }}</span></div>{% endif %}
+            {% if explanations.get(row.id) %}
+            <ul class="mt-2 space-y-1 text-xs text-slate-600">
+              {% for reason in explanations.get(row.id)[:4] %}<li>• {{ reason }}</li>{% endfor %}
+            </ul>
+            {% endif %}
+          </div>
+          {% endif %}
+
+          {% if row.review_status != 'pending_analysis' %}
+          <form method="post" action="/tools/accounting/gstr2b/purchase/{{ row.id }}/review" class="mt-3 grid gap-3 md:grid-cols-5">
+            <input type="hidden" name="csrf_token" value="{{ csrf_token }}" />
+            <input type="hidden" name="client_id" value="{{ selected_client.id }}" />
+            <label class="text-xs font-semibold text-slate-600 md:col-span-2">
+              Final Nature
+              <select name="final_nature_id" required class="mt-1 w-full rounded-xl border border-slate-300 bg-white px-2 py-2 text-sm">
+                {% for nature in natures %}
+                <option value="{{ nature.id }}" {% if (final and final.id == nature.id) or (not final and suggested and suggested.id == nature.id) %}selected{% endif %}>{{ nature.name }}</option>
+                {% endfor %}
+              </select>
+            </label>
+            <label class="text-xs font-semibold text-slate-600 md:col-span-2">
+              Final Tally Ledger
+              <select name="final_ledger_name" class="mt-1 w-full rounded-xl border border-slate-300 bg-white px-2 py-2 text-sm">
+                <option value="">No ledger selected yet</option>
+                {% for mapping in mappings %}
+                <option value="{{ mapping.ledger_name }}" {% if row.final_ledger_name == mapping.ledger_name or (not row.final_ledger_name and row.suggested_ledger_name == mapping.ledger_name) %}selected{% endif %}>{{ mapping.ledger_name }}</option>
+                {% endfor %}
+              </select>
+            </label>
+            <div class="flex items-end">
+              <button type="submit" class="w-full rounded-xl bg-slate-900 px-3 py-2 text-sm font-semibold text-white hover:bg-slate-800">{{ 'Update Review' if row.review_status == 'reviewed' else 'Confirm / Correct' }}</button>
+            </div>
+          </form>
+          {% else %}
+          <p class="mt-3 text-sm text-amber-700">Run Analyze / Refresh Suggestions before reviewing this invoice.</p>
+          {% endif %}
+        </div>
+      </div>
+    </article>
+    {% else %}
+    <div class="rounded-2xl bg-white p-8 text-center text-sm text-slate-500 shadow-soft">This batch has no imported purchase documents.</div>
+    {% endfor %}
+  </section>
+  {% endif %}
+  {% endif %}
+</div>
+{% endblock %}
diff --git a/app/modules/accounting/templates/accounting/tally.html b/app/modules/accounting/templates/accounting/tally.html
index a134ec1..27a8f07 100644
--- a/app/modules/accounting/templates/accounting/tally.html
+++ b/app/modules/accounting/templates/accounting/tally.html
@@ -16,6 +16,7 @@
       <a href="/tools/accounting/taxonomy" class="rounded-xl border border-slate-300 bg-white px-4 py-2 text-sm font-semibold text-slate-700 hover:bg-slate-50">Accounting Taxonomy</a>
       {% if selected_client %}<a href="/tools/accounting/historical-learning?client_id={{ selected_client.id }}" class="rounded-xl border border-slate-300 bg-white px-4 py-2 text-sm font-semibold text-slate-700 hover:bg-slate-50">Historical Learning</a>{% endif %}
       {% if selected_client %}<a href="/tools/accounting/ledger-learning?client_id={{ selected_client.id }}" class="rounded-xl border border-slate-300 bg-white px-4 py-2 text-sm font-semibold text-slate-700 hover:bg-slate-50">Ledger Learning</a>{% endif %}
+      {% if selected_client %}<a href="/tools/accounting/gstr2b?client_id={{ selected_client.id }}" class="rounded-xl border border-slate-300 bg-white px-4 py-2 text-sm font-semibold text-slate-700 hover:bg-slate-50">GSTR-2B Intelligence</a>{% endif %}
       {% if selected_client %}<a href="/tools/tally/depreciation?client_id={{ selected_client.id }}" class="rounded-xl border border-slate-300 bg-white px-4 py-2 text-sm font-semibold text-slate-700 hover:bg-slate-50">Depreciation (IT)</a>{% endif %}
       <a href="/tools/tally{% if selected_client %}?client_id={{ selected_client.id }}&refresh=1{% else %}?refresh=1{% endif %}" class="rounded-xl bg-brand-600 px-4 py-2 text-sm font-semibold text-white shadow-soft hover:bg-brand-700">Refresh Tally Companies</a>
     </div>
diff --git a/app/ui/app.py b/app/ui/app.py
index c21e395..a64160e 100644
--- a/app/ui/app.py
+++ b/app/ui/app.py
@@ -40,6 +40,7 @@ from app.modules.accounting.ui import router as accounting_ui_router
 from app.modules.accounting.taxonomy_ui import router as accounting_taxonomy_ui_router
 from app.modules.accounting.historical_learning_ui import router as accounting_historical_learning_ui_router
 from app.modules.accounting.ledger_learning_ui import router as accounting_ledger_learning_ui_router
+from app.modules.accounting.gstr2b_ui import router as accounting_gstr2b_ui_router
 from app.modules.registrations.ui import router as registrations_ui_router
 from app.modules.credential_vault.ui import router as credential_vault_ui_router
 from app.modules.client_identity.ui import router as client_identity_ui_router
@@ -66,6 +67,7 @@ def mount_ui(app: FastAPI) -> None:
     app.include_router(accounting_taxonomy_ui_router)
     app.include_router(accounting_historical_learning_ui_router)
     app.include_router(accounting_ledger_learning_ui_router)
+    app.include_router(accounting_gstr2b_ui_router)
     app.include_router(work_tracker_ui_router)
     app.include_router(billing_ui_router)
     app.include_router(platform_billing_ui_router)