People searching for “GSTR-2B and 3B” usually want one thing: how much ITC can I put in the return, and where does that number come from? The short answer is that GSTR-2B gives you the evidence and GSTR-3B is where you commit to a figure. If you want the background on the statement itself first, read what GSTR-2B is and how it works.
The difference in one table
| Point | GSTR-2B | GSTR-3B |
|---|---|---|
| What it is | A system-generated statement | A return you file |
| When | Generated on the 14th of the following month (monthly filers) | Due on the 20th (monthly filers); the 22nd or 24th, by state, for quarterly filers |
| Where the data comes from | Details your suppliers furnish in GSTR-1, GSTR-1A or the invoice furnishing facility | You declare it; the ITC tables are auto-populated from GSTR-2B |
| ITC content | Invoices, credit notes and debit notes reported to you (B2B, B2BA, CDNR, CDNRA) | Only the eligible and ineligible ITC, not every inward invoice |
| What you can change | You act on invoices in IMS (Accept, Reject, Pending) and recompute GSTR-2B | ITC tables: editable, with warnings. Liability from GSTR-1: locked since the July 2025 period; correct it through GSTR-1A |
| Risk if wrong | A missing invoice means no ITC for it this month | Claiming above GSTR-2B can bring a DRC-01C intimation |
The dates come from the GSTN user guides for GSTR-2B and GSTR-3B. Our guide to when GSTR-2B is generated places both dates, and the GSTR-1 date before them, on one month calendar.
How GSTR-2B feeds GSTR-3B
The GSTR-3B user guide says Table 4(A)(5), “All other ITC”, is auto-populated on a net basis from the system-generated GSTR-2B. It also says you do not have to enter every inward invoice in GSTR-3B: only the details of eligible and ineligible ITC are declared in Table 4.
The same FAQ says invoices on which ITC is not available because of the Section 16(4) rule, or because of place-of-supply restrictions, are auto-populated in Table 4(D)(2). The auto-populated ITC values are editable “as of now”, but the tile you edit is highlighted in red and a warning appears when Table 4A is edited upwards. Treat an upward edit with care: a claim above GSTR-2B is the gap that DRC-01C looks at. For the wider flow, see how GSTR-2B decides the ITC you can claim in GSTR-3B.
Why your GSTR-3B claim can be lower than GSTR-2B
GSTR-2B clears one condition, that the supplier reported the invoice. Your own facts can still reduce the claim:
| Reason | Rule | What it means for the claim |
|---|---|---|
| Goods or services not yet received | Section 16(2)(b); for goods received in lots, credit is taken on receipt of the last lot | Hold the invoice back until receipt |
| Used partly for non-business purposes | Section 17(1) | Claim only the business portion |
| Used partly for exempt supplies | Section 17(2) | Claim only the portion attributable to taxable supplies |
| Blocked credit, for example certain motor vehicles or food and beverages | Section 17(5) | Not available, subject to the exceptions in the section |
| Supplier not paid within 180 days of the invoice date | Rule 37, Section 16(2) provisos | Pay back the ITC with interest; re-avail on payment |
Our guide to what an invoice must satisfy before you claim its ITC goes through each condition and how reconciliation proves it. The claim also has a time limit: see Section 16(4) and reconciliation.
Why it should never be higher
The rule: under Rule 36(4), no ITC can be availed on invoices unless the details were communicated to you in GSTR-2B. If the ITC claimed in GSTR-3B exceeds the ITC available as per GSTR-2B beyond a pre-defined limit, GSTN’s DRC-01C advisory says you receive an intimation, and filing Part B is mandatory. Rule 88D gives seven days to pay the excess or explain. Interest at 18 per cent a year applies to ITC wrongly availed and utilised.
We do not state the notified limit here, because it can change; check the current notification. For the reply itself, use our DRC-01C reply playbook.
Worked example: August 2026 for a trading firm
The firm’s GSTR-2B, generated on 14 September, shows ITC of ₹3,84,500 under Table 4(A)(5). Every invoice in that statement is also in the firm’s books. The books also hold one invoice, SUP-C/2291, with ITC of ₹45,000 that the supplier has not reported.
| Line | What it is | Amount |
|---|---|---|
| A | ITC per GSTR-2B (auto-populated in GSTR-3B) | ₹3,84,500 |
| B | ITC per purchase register (A plus SUP-C/2291 at ₹45,000) | ₹4,29,500 |
| C | Goods in transit, not yet received | − ₹12,000 |
| D | Outdoor catering for an office event (blocked unless an exception applies) | − ₹2,700 |
| E | ITC to claim: A minus C minus D | ₹3,69,800 |
| F | ITC if the firm copied the books figure (B) | ₹4,29,500 |
Line E is ₹3,84,500 minus ₹12,000 minus ₹2,700, which is ₹3,69,800. It is below the GSTR-2B figure, as it should be, because two items in the statement fail conditions of their own. The goods in transit return as a claim in the month they are received. Because both items sit in the auto-filled 4(A)(5), they come out through Table 4(B): the blocked catering in 4(B)(1) and the goods in transit, which can be claimed later, in 4(B)(2) (CBIC Circular 170/02/2022-GST).
Line F shows the shortcut. ₹4,29,500 is ₹45,000 above GSTR-2B and ₹59,700 above the correct claim of ₹3,69,800. The firm may receive a DRC-01C intimation if the difference crosses the notified limit, with seven days to respond. If the excess is utilised, interest at 18 per cent a year applies. As an illustration only, ₹45,000 at 18 per cent for 30 days is about ₹666 (45,000 × 18% × 30 ÷ 365), and your CA should confirm how the period is counted in a real case. The ₹45,000 is not lost: once SUP-C/2291 appears in a later GSTR-2B, the firm can claim it within the Section 16(4) time limit.
A routine that keeps GSTR-3B at or below GSTR-2B
- Download GSTR-2B once it is generated on the 14th. Our download guide covers Excel and JSON.
- Match it with your purchase register. Sort each difference: missing from GSTR-2B, in GSTR-2B but not booked, or a value mismatch.
- Deal with IMS. Pending records are not part of GSTR-2B. Decide with the Accept, Reject or Pending decision tree, then recompute GSTR-2B before you file GSTR-3B.
- Apply your own reductions. Goods not received, blocked credit and the other items in the table above.
- Compare before you file. Put your claim next to the GSTR-2B total. If it is higher, find the invoice that makes it higher. The 14th to 20th timeline shows how to fit this into the six days.
If a supplier has not reported an invoice at all, the working steps are in what to do when a supplier has not filed GSTR-1. And if your question was really about 2A rather than 3B, see GSTR-2B vs GSTR-2A.
Related guides
- Format of GSTR-3B tables explained
- How to use a GSTR-2B reconciliation tool
- GSTR-2B JSON to Excel conversion guide
- How accountants can automate GSTR-2B reconciliation
- GSTR-2B not generated or not showing: what to check and what to do
Frequently asked questions
What is the main difference between GSTR-2B and GSTR-3B?
GSTR-2B is a system-generated statement of the invoices and notes your suppliers have reported to you, generated on the 14th of the following month for monthly filers. GSTR-3B is the return you file, due on the 20th for monthly filers, where you declare the eligible and ineligible ITC and the tax position for the period.
Do I have to file GSTR-2B?
No. GSTR-2B is a system-generated statement. You download it and review it. The return you file is GSTR-3B.
Does GSTR-2B flow into GSTR-3B automatically?
Yes, in part. Table 4(A)(5), All other ITC, in GSTR-3B is auto-populated on a net basis from GSTR-2B. GSTN's FAQ says the auto-populated ITC values are editable as of now, with the edited tile highlighted in red and a warning shown when Table 4A is edited upwards. Check the portal for the current position before you rely on editing.
What happens if the ITC in GSTR-3B is higher than in GSTR-2B?
Rule 36(4) does not allow ITC on invoices that were not communicated to you in GSTR-2B. If the difference between ITC claimed in GSTR-3B and ITC available in GSTR-2B exceeds the pre-defined limit, you receive an intimation in Form DRC-01C and must file Part B. You have seven days to pay the excess or explain the reasons.
Can my GSTR-3B ITC be lower than GSTR-2B?
Yes. GSTR-2B is the starting point, and other conditions can reduce what you claim, for example goods not yet received, credit blocked under Section 17(5), or ITC that must be paid back because the supplier was not paid within 180 days.
Check your GSTR-2B against your books
Add your GSTR-2B (Excel or JSON) and your purchase register to see the invoices missing from GSTR-2B, the value mismatches and the invoices likely stuck in IMS Pending, with a rupee total for each, before you file GSTR-3B. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Last checked: 21 October 2026. Sources: GSTN advisory on non-editable GSTR-3B liability (7 June 2025); CBIC Circular 170/02/2022-GST; GSTN GSTR-3B user guide and FAQ; GSTN guide on GSTR-2B generation; GSTN help on GSTR-3B Table 4; Notification 40/2021-CT (Rule 36(4)); GSTN advisory on DRC-01C; Notification 38/2023-CT and Section 50(3) interest; Notification 19/2022-CT (Rule 37); CGST Act, Section 16; CGST Act, Section 17.