Most claim errors are not wrong sums. They are an invoice claimed before a condition was met, or after the date had gone. This page is a working checklist: the question to ask for each invoice, the rule behind it, the evidence to keep and what to do when the answer is no. Then seven invoices go through it in rupees.
For the wider rules, start with input tax credit meaning: the conditions and how GSTR-2B decides it.
The checklist, one invoice at a time
Run the questions in this order. Row 2 is the one a reconciliation settles; the rest need your own records or the portal.
| # | Question | Rule | Evidence to keep | If the answer is no |
|---|---|---|---|---|
| 1 | Do you hold a tax invoice or debit note from a registered supplier, with the required particulars? | Section 16(2)(a); Rule 36(1), (2) | The invoice itself | Do not claim; ask the supplier for a correct document |
| 2 | Is it in your GSTR-2B? | Section 16(2)(aa); Rule 36(4) | The 2B line | Hold it; chase the supplier; claim when it appears |
| 3 | Have you received the goods or services? | Section 16(2)(b) and first proviso | Goods receipt note, delivery challan, completion record | Hold it; claim in the month of receipt (last lot, for goods in lots) |
| 4 | Is the ITC detail free of a restriction communicated under Section 38? | Section 16(2)(ba) | Portal status | Check the portal and ask your CA |
| 5 | Has the tax charged been actually paid to the Government? | Section 16(2)(c) | Supplier’s filing status, where visible to you | Ask your CA; this is the supplier’s side |
| 6 | Have you furnished your own Section 39 return? | Section 16(2)(d) | Your filing record | File the return first |
| 7 | Is the supplier paid within 180 days of the invoice (not reverse charge)? | Section 16(2) second and third provisos; Rule 37 | Payables ageing by invoice date | Pay an amount equal to the ITC with interest; re-avail on payment |
| 8 | Is the claim inside the Section 16(4) date? | Section 16(4) | Invoice date and the annual return date | Past the date, not entitled |
| 9 | For capital goods, no depreciation on the tax component? | Section 16(3) | Fixed-asset register | No credit on that tax component |
| 10 | Is the item outside the Section 17(5) list? | Section 17(5) | Blocked flag in the purchase register | Do not claim |
| 11 | Is it used wholly for business and for taxable supplies? | Section 17(1), (2) | Your attribution working | Claim only the attributable part |
Row 1 needs one clarification. Rule 36(2) says credit is availed only if all the applicable particulars are on the document, but its proviso allows credit where some particulars are missing and the document still contains the amount of tax charged, description of goods or services, total value of supply, GSTIN of the supplier and recipient, and place of supply for an inter-State supply. For rows 4 and 5 we have not verified what triggers a restriction or how a recipient can see a supplier’s payment, so we send you to the portal and your CA instead of guessing. The ITC conditions guide takes rows 2, 3, 7 and 8 one at a time.
Rule 36(4) and why GSTR-2B sets the ceiling
Rule 36(4), as it now reads, says no ITC shall be availed on invoices or debit notes whose details are required to be furnished under Section 37(1) unless two things are true:
“(a) the details of such invoices or debit notes have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1, as amended in FORM GSTR-1A if any, or using the invoice furnishing facility; and (b) the details of input tax credit in respect of such invoices or debit notes have been communicated to the registered person in FORM GSTR-2B under sub-rule (7) of rule 60.” Rule 36(4), CGST Rules
This is the rule that makes the 2B total a ceiling for invoice-based credit. Before 1 January 2022 a provisional buffer let you claim a percentage above what suppliers had reported (5% in its last form); it no longer exists. GSTR-2B for a month is generated on the 14th of the next month for monthly filers, and GSTR-3B for a monthly filer is due on the 20th. GSTR-3B Table 4(A)(5), “All other ITC”, is auto-populated on a net basis from GSTR-2B. How GSTR-2B decides the ITC you can claim follows the figure from the supplier’s GSTR-1 to your return.
Two practical limits. The GSTN FAQ says the auto-populated values in GSTR-3B are kept editable as of now, with a warning when Table 4A is edited upwards, so the portal will not stop an over-claim. And a filed GSTR-3B cannot be revised: the FAQ says adjustment, if any, is done while filing GSTR-3B for a subsequent period. Run the checklist before you file, not after.
The time limit, with dates
Section 16(4) says no entitlement to take ITC on an invoice or debit note after the thirtieth day of November following the end of the financial year to which it pertains, or furnishing of the relevant annual return, whichever is earlier.
| Invoice dated in | Financial year | Last date, if the annual return is not filed earlier |
|---|---|---|
| February 2026 | 2025-26 | 30 November 2026 |
| March 2025 | 2024-25 | 30 November 2025 (passed) |
| August 2026 | 2026-27 | 30 November 2027 |
If you furnish the annual return for the year before the 30th, that earlier date governs. The year-end sweep is in the Section 16(4) guide.
Blocked and restricted credit
Passing Section 16 does not finish the job. Section 17(5) opens with “Notwithstanding anything contained in sub-section (1) of section 16” and lists items on which credit shall not be available, most with exceptions: motor vehicles, food and catering, club memberships, construction of immovable property and others. Section 17(1) restricts credit to the business part of a mixed-use purchase, and Section 17(2) restricts it to the part used for taxable supplies including zero-rated supplies. The clause-wise list is in blocked credit in GST: the Section 17(5) list, and eligible vs ineligible input tax credit shows how to sort a month into claim now, hold, ineligible, restricted and reversal.
Worked example: seven invoices, one return
A garment trader in Ludhiana prepares its September 2026 GSTR-3B. GSTR-2B was generated on 14 October 2026 and the return is due on 20 October 2026. The amounts are the GST charged on each invoice.
| Invoice | GST charged | In 2B? | Checklist result | Claim now |
|---|---|---|---|---|
| Fabric, goods received | ₹62,000 | Yes | Passes every row | ₹62,000 |
| Dyes | ₹14,400 | No | Row 2: supplier has not reported it | ₹0 |
| Zip fasteners | ₹9,000 | Yes | Row 3: still in transit, not received | ₹0 |
| Embroidery thread, dated 10 February 2026 | ₹18,000 | Yes, first time | Row 8: FY 2025-26, date is 30 November 2026 | ₹18,000 |
| Buttons, dated 15 March 2025 | ₹7,500 | Yes, first time | Row 8: FY 2024-25, date was 30 November 2025 | ₹0 |
| Club membership fee | ₹5,400 | Yes | Row 10: Section 17(5)(b)(ii), no law obliges the firm | ₹0 |
| Packing cartons, dated 20 April 2026 | ₹27,000 | Yes | Row 7: unpaid; 180th day is 17 October 2026 | ₹27,000, if paid by 17 October |
| Total | ₹1,43,300 | ₹1,07,000 |
The seven invoices carry ₹62,000 + ₹14,400 + ₹9,000 + ₹18,000 + ₹7,500 + ₹5,400 + ₹27,000 = ₹1,43,300 of GST. GSTR-2B shows everything except the dyes, which is ₹1,43,300 − ₹14,400 = ₹1,28,900. The claim is ₹62,000 + ₹18,000 + ₹27,000 = ₹1,07,000, which is ₹21,900 below the 2B total: ₹9,000 + ₹7,500 + ₹5,400 = ₹21,900. The 2B figure is a ceiling, not a target.
What happens to the invoices that were not claimed:
- Dyes, ₹14,400: chase the supplier. When it reaches a GSTR-2B, claim it, inside the Section 16(4) date for its financial year. See what to do when a supplier has not filed GSTR-1.
- Zip fasteners, ₹9,000: claim in the month the goods are received.
- Buttons, ₹7,500 and club fee, ₹5,400: not claimable. The buttons are past the date; the club fee is blocked.
- Packing cartons, ₹27,000: the claim stands only if the supplier is paid within 180 days of the invoice date, which ends on 17 October 2026. If the payment slips, an amount equal to the ITC availed is to be paid with interest under Section 50, and the credit can be availed again on payment. Which return carries it, and the interest, are for your CA to confirm.
Claiming ₹1,28,900 here would be wrong. The total of GSTR-2B is not the eligible figure. Taking it would add ₹21,900 of credit that the checklist says is not available now. A claim above the 2B figure also invites a DRC-01C intimation; see the DRC-01C reply guide.
Common mistakes
- Treating Matched as eligible. Matching clears row 2 only. Rows 1 and 3 to 11 sit outside the two files you compare.
- Watching only this year’s invoices. A prior-year invoice that reaches 2B late can be past its date on arrival, as the buttons were.
- Leaving payables out of the review. The 180-day clock runs from the invoice date, not from the day the invoice reached 2B.
- Correcting after filing. A filed GSTR-3B is not revised; the correction goes into a later period.
Frequently asked questions
What are the basic ITC claim rules under GST?
Section 16 allows ITC on supplies used in the course or furtherance of business only if you hold a tax invoice or debit note from a registered supplier, the supplier's details have been communicated to you in GSTR-2B, you have received the goods or services, the tax has been paid to the Government and you have furnished your return. Section 16(4) sets a time limit, and Section 17 blocks or restricts some credits.
Can I claim ITC if the invoice is not in GSTR-2B?
No. Section 16(2)(aa) and Rule 36(4) allow ITC only on invoices that the supplier has furnished in GSTR-1 and that have been communicated to you in GSTR-2B. Once the invoice appears in a later GSTR-2B you can claim it, provided the Section 16(4) date has not passed.
What is the time limit to claim ITC under GST?
Section 16(4) says you are not entitled to take ITC on an invoice or debit note after 30 November following the end of the financial year to which it pertains, or furnishing of the relevant annual return, whichever is earlier. For an invoice of financial year 2025-26 that is 30 November 2026 at the latest.
Can I claim more ITC in GSTR-3B than GSTR-2B shows?
You should not. The portal keeps the pre-filled values editable as of now, but a claim above the ITC available in GSTR-2B beyond a pre-defined limit brings an intimation in Form DRC-01C, and ITC wrongly availed and utilised attracts interest under Section 50(3) at 18% a year.
Run row 2 of the checklist in one go
Drop the month’s GSTR-2B (Excel or JSON) and your purchase register into gstr2bmatch.in. The report puts each invoice in a bucket: matched, value mismatch, in books but missing from 2B, in 2B but not in books, with IMS Pending flagged separately, and totals the ITC at risk in rupees. It cannot judge receipt of goods, supplier payment, the 180-day count or blocked credit, so rows 1 and 3 to 11 stay with you. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Related guides
- input tax credit meaning: conditions and how GSTR-2B decides it
- blocked credit in GST: the section 17(5) list with examples
- ineligible input tax credit: eligible vs ineligible ITC
- itc conditions before claiming: what an invoice must satisfy
- Format of GSTR-3B tables explained
- Debit note received from supplier: time limit to claim ITC under GST
- GSTR 3B Table 11 adjustments for credit debit notes quarterly
- GSTR-3B Table 4B ITC reversal rules: Table 4(B)(1) vs Table 4(B)(2)
- GSTR-3B October 2026 return deadlines and due dates
Last checked: 1 Oct 2026. Sources: CGST Act, Section 16, CGST Act, Section 17, CGST Rules, Rule 36, CGST Rules, Rule 37, CBIC Circular 237/31/2024-GST (Section 16(4)), GSTN GSTR-3B user guide, GSTN return view guide (2B generation), GSTN DRC-01C advisory, Notification 13/2017-Central Tax (Section 50 interest rate).