GSTR-2B explained: the statement your ITC claim rests on

How GSTR-2B is generated

GSTR-2B draws on suppliers' GSTR-1, GSTR-1A and IFF, GSTR-5 and GSTR-6 filed between the 14th of the previous month and the 13th of the current month, along with import data from customs. For QRMP taxpayers, it is generated for the quarter. Once generated it does not change on its own, unlike GSTR-2A.

With the Invoice Management System, the draft GSTR-2B reflects your actions on each record. If you accept, reject or keep records pending after the 14th, you can recompute GSTR-2B before you file GSTR-3B.

What it shows

• ITC available, split by IGST, CGST, SGST and cess
• ITC not available, such as where place of supply rules make the credit ineligible or a time limit has passed
• Inward supplies liable to reverse charge
• Imports of goods and supplies from SEZ units
• Credit notes and amendments that require ITC reversal
• Records rejected in IMS, which are excluded from available ITC

Matching with GSTR-3B

Table 4 of GSTR-3B is auto-populated from GSTR-2B. You still have to reverse credit that is blocked under Section 17(5), relates to exempt supplies under Rules 42 and 43, or is unpaid beyond 180 days under Rule 37. If the ITC you claim in GSTR-3B exceeds what GSTR-2B supports beyond the permitted limit, the system issues an intimation in DRC-01C, which needs a Part B reply within 7 days.

Good practice

Reconcile GSTR-2B with your purchase register every month, before the GSTR-3B due date. Chase suppliers whose invoices are missing, and do not claim credit on them until they appear. Keep a working that links each month's Table 4 claim to GSTR-2B, because officers in scrutiny and audit ask for exactly that. A professional can set up this reconciliation and reply to any DRC-01C that follows.

Get it handled for you

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This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.