For FY 2025-26 the clock is already running. The section 16(4) limit for invoices of that year falls on 30 November 2026, or on the day you furnish the annual return if that is earlier. This post is about getting the whole year into one place so you can see, in one view, which months left credit unclaimed and which months claimed more than GSTR-2B showed. It does not repeat the portal steps for a single month; those are in how to download GSTR-2B, the Excel download guide and the step-by-step download guide.
What the sources say, and what we could not verify
Three points are firm and one is a gap. We state the gap rather than guess.
- GSTR-2B is per period. The GSTN return view guide says GSTR-2B is generated on the 14th of every month. That is the monthly pattern. A quarterly (QRMP) filer gets one GSTR-2B for the quarter on the 14th of the month after the quarter, under Rule 60(7), so a quarterly filer's full year is four files, not twelve.
- The year-end date is the earlier of two. Section 16(4) is quoted below.
- GSTR-9 uses GSTR-2B for recent years. The GSTN GSTR-9 manual is quoted below.
- The gap: we found no GSTN page that describes an annual or multi-month GSTR-2B download. Whether the portal adds one later is a question for the portal itself, so look at the download screen for the period you need.
“A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the thirtieth day of November following the end of financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier.” Source: Section 16(4), CGST Act, as quoted in CBIC Circular 237/31/2024-GST
“Table 8A will be auto-filled based on the details auto-populated in Form GSTR-2A and the same is non-editable. From FY 2023-24, Table number 8A will be auto-filled based on the details auto-populated in Form GSTR-2B and the same is non-editable.” Source: GSTN GSTR-9 manual
Do not file GSTR-9 first. Because the section 16(4) date is the earlier of 30 November and the date of the annual return, finishing the year-end clean-up before you file GSTR-9 keeps the later date available. The annual return for FY 2025-26 is due by 31 December 2026 under Section 44(1), so 30 November normally comes first. It moves earlier only if you file GSTR-9 before 30 November. Check with your CA before filing the annual return early.
For a FY 2025-26 return, then, Table 8A is based on GSTR-2B and not GSTR-2A. The old advice to chase GSTR-2A for the annual return applies to FY 2022-23 and earlier. See GSTR-2A vs GSTR-2B for the difference between the two.
Step 1: download the twelve files and name them properly
Download the GSTR-2B for April to March, one tax period at a time, using the steps in the guides linked above. Four habits save the most time later.
- Use one format for all twelve. Excel is the format to pick if you will combine with Power Query.
- Put the month in the file name. For example 27AAAAA0000A1Z5_042025_2B.xlsx. Excel's folder import adds the file name as a column, so the name is how each row remembers its month.
- Add the download date to the name or a log. The GSTN IMS FAQ says a taxpayer can change actions in IMS and recompute GSTR-2B before filing GSTR-3B. A file you saved on the 14th and one you saved after recomputing can differ, so note which one you used.
- One folder per GSTIN. Each GSTIN has its own GSTR-2B. Never mix GSTINs in one folder; see the multi-GSTIN guide.
Step 2: combine them in Excel with Power Query
These are generic Excel features, not portal steps. They work on Excel versions that have Get Data.
- Put the twelve workbooks in one folder and nothing else.
- In a new workbook, go to Data → Get Data → From File → From Folder and pick the folder.
- Choose Combine → Combine & Transform Data and pick the sheet that holds the invoices. The GSTN FAQ on GSTR-2B tables lists B2B, B2BA, CDNR and CDNRA; check the exact sheet names in your own files.
- Look at the first rows before you load. A downloaded sheet can carry title rows above the column headings. Remove them, promote the headings, and delete any heading row that repeats in the middle of the data.
- Keep the source file name column. That is your month.
- Repeat as a separate query for B2BA and for the credit note sheets. Keep credit notes in their own table; mixing them into the invoice table hides the sign.
- Click Close & Load.
If it errors: Power Query is strict. If one month's file has different sheet names or column headings, it shows errors or empty columns for that month. Fix that month's file first, then refresh.
Step 3: four year-end checks on the combined sheet
| Check | What you compare | Rule behind it |
|---|---|---|
| Month by month | ITC per GSTR-2B against ITC claimed in GSTR-3B Table 4(A)(5), which GSTR-3B fills from GSTR-2B on a net basis | Section 16(2)(aa) and Rule 36(4): credit only for what is in GSTR-2B |
| In books, not in 2B | Invoices in your books, dated in the year, that are not in any of the twelve files | Section 16(4): 30 November, or the annual return date, whichever is earlier |
| Unpaid suppliers | Supplier invoices older than 180 days with no payment | Section 16(2) provisos and Rule 37: pay back the credit with interest; re-claim on payment |
| GSTR-9 | Your twelve-month 2B total against Table 8A once it is populated | GSTN GSTR-9 manual (quoted above) |
What to do once GSTR-2B is generated
Once GSTR-2B appears on the 14th, match it against your purchase register before preparing GSTR-3B. Spotting missing invoices, rate errors, and unfiled vendor returns early protects your input tax credit and prevents DRC-01C mismatch notices.
The Rule 37 check excludes reverse charge supplies; the section 16(2) provisos say so. Credit paid back can be taken again when the supplier is paid.
Worked example: one GSTIN, FY 2025-26
An illustrative trader with one GSTIN. Column two is the ITC shown in each month's GSTR-2B for the items that flow to Table 4(A)(5). Column three is what was claimed there. Keep the scope the same every month; we have kept the example to this one scope. The difference column is 2B minus 3B.
| Month | ITC per GSTR-2B | Claimed in GSTR-3B | 2B minus 3B |
|---|---|---|---|
| Apr 2025 | ₹4,85,200 | ₹4,85,200 | ₹0 |
| May 2025 | ₹5,12,400 | ₹5,02,400 | ₹10,000 |
| Jun 2025 | ₹4,96,800 | ₹4,96,800 | ₹0 |
| Jul 2025 | ₹5,40,300 | ₹5,18,300 | ₹22,000 |
| Aug 2025 | ₹5,21,700 | ₹5,21,700 | ₹0 |
| Sep 2025 | ₹6,05,900 | ₹6,05,900 | ₹0 |
| Oct 2025 | ₹5,88,400 | ₹5,70,400 | ₹18,000 |
| Nov 2025 | ₹6,32,100 | ₹6,32,100 | ₹0 |
| Dec 2025 | ₹5,74,600 | ₹5,74,600 | ₹0 |
| Jan 2026 | ₹5,49,300 | ₹5,59,300 | −₹10,000 |
| Feb 2026 | ₹5,10,800 | ₹5,10,800 | ₹0 |
| Mar 2026 | ₹6,22,500 | ₹6,01,500 | ₹21,000 |
| Total | ₹66,40,000 | ₹65,79,000 | ₹61,000 |
How to read it. Four months (May, July, October, March) left 10,000 + 22,000 + 18,000 + 21,000 = ₹71,000 of GSTR-2B credit unclaimed. January claimed ₹10,000 more than that month's GSTR-2B. Net, 71,000 − 10,000 = ₹61,000, which is the ₹66,40,000 less ₹65,79,000 in the total row.
- The ₹71,000. Find the invoices behind each month. Common causes are an invoice kept Pending in IMS (IMS Pending guide), goods not yet received, or credit you chose to hold. If an invoice is eligible and every other condition in section 16(2) is met, the section 16(4) date is the deadline to take it. For FY 2025-26 that is 30 November 2026, or the annual return date, whichever is earlier.
- The ₹10,000 in January. Write down why. If it was a catch-up of credit left over from an earlier month, say so on the working paper. If it was not, it is credit claimed beyond GSTR-2B. The GSTN DRC-01C advisory says an intimation follows when 3B credit exceeds 2B credit beyond a pre-defined limit; check the limit currently notified. See the DRC-01C reply guide.
- GSTR-9. Once Table 8A is populated, compare it with the ₹66,40,000 twelve-month 2B total. If the two differ, do not explain the gap by guesswork. Write down the difference and check the GSTN manual.
Mistakes that make the year-end sheet useless
- Grouping by invoice date. Group the 2B figures by the 2B period they came from, which is your file name. An invoice dated in March can be looked up in all twelve files; for the year-end clean-up also look in the 2B for later periods, and check the portal for how late-reported invoices appear.
- Mixing formats. A JSON file for one month and Excel for the others breaks the combined table.
- Forgetting amendments. B2BA and CDNRA are separate tables in the GSTN FAQ. Keep the table name as a column so you can tell an original from an amendment.
- Using GSTR-2A as the annual file. For FY 2023-24 and later, Table 8A is based on GSTR-2B.
- Counting an ineligible line as unclaimed credit. Not every row in a GSTR-2B is credit you can take. If your file has ITC availability and reason columns, read them before you add a row to the unclaimed list.
Run any single month in the tool
The combined sheet tells you which months have gaps. To find the invoices behind a month, load that month's GSTR-2B (Excel or JSON) and your purchase register into gstr2bmatch.in. It reads one GSTR-2B and one register at a time, so a full year is twelve runs; it does not combine months. It reports five buckets with rupee totals. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Frequently asked questions
Can I download GSTR-2B for the whole financial year in one file?
GSTR-2B is generated for one tax period at a time, on the 14th of the following month for monthly filers. We found no GSTN source that describes a single full-year GSTR-2B file, so plan on twelve downloads and check the portal for any newer option.
Until when can I claim ITC on an invoice of the financial year?
Under section 16(4) of the CGST Act, no credit can be taken after the thirtieth day of November following the end of the financial year to which the invoice pertains, or the furnishing of the relevant annual return, whichever is earlier. For FY 2025-26 the limit is the earlier of 30 November 2026 and the annual return date.
Does Table 8A of GSTR-9 come from GSTR-2A or GSTR-2B?
Up to FY 2022-23, Table 8A is auto-filled based on GSTR-2A. From FY 2023-24, it is auto-filled based on GSTR-2B. In both cases the GSTN manual says the table is non-editable.
How do I combine twelve GSTR-2B Excel files?
Put the twelve files in one folder and use Excel's Data, Get Data, From File, From Folder option, then Combine and Transform. Check first that the sheet names and column headings are the same in all twelve files, and keep the file name as a column so each row shows its month.
Can gstr2bmatch.in reconcile all twelve months in one run?
No. It reads one GSTR-2B file (Excel or JSON) and one purchase register at a time, so for a full year you run it month by month.
Last checked: 21 October 2026. Sources: CBIC Circular 237/31/2024-GST (section 16(4)), GSTN GSTR-9 manual (Table 8A), GSTN return view guide (GSTR-2B generation), GSTN GSTR-3B user guide (Table 4(A)(5)), GSTN FAQ on GSTR-2B tables, GSTN IMS FAQ (recompute), CGST Rules, Rule 37 (Notification 19/2022-CT), CGST Act section 16, GSTN DRC-01C advisory.