Every month between the 14th and the 20th, finance teams face the same pressure. You receive your monthly purchase register from accounting software, download GSTR-2B from the GST portal, and open GSTR-3B to file your return. In our experience working with client filings, many accountants see numbers already filled in Table 4 and wonder how closely their final claim must match that auto-drafted statement.
How GSTR-2B auto-populates GSTR-3B Table 4
The GST portal generates Form GSTR-2B on the 14th of every month for monthly filers. It compiles invoices, debit notes, and credit notes filed by your suppliers in their GSTR-1 or Invoice Furnishing Facility (IFF) up to the 11th or 13th of the month. According to the GSTN GSTR-3B user manual, the system auto-drafts several rows directly from your GSTR-2B statement:
Table 4(A)(1) receives import of goods drawn from ICEGATE data. Table 4(A)(3) receives inward supplies liable to reverse charge for eligible ITC. Table 4(A)(4) takes supplies from Input Service Distributors (ISD). Table 4(A)(5) populates all other domestic ITC. Table 4(B)(2) records other reversals including supplier credit notes. On the liability side, Table 3.1(d) takes inward supplies liable to reverse charge.
The system computes Table 4(A)(5) on a net basis. That means eligible B2B invoices have credit notes deducted automatically. To see the full layout of the return and its source fields, review our guide on GSTR-3B meaning, format, and table structure.
The legal rule connecting GSTR-2B to GSTR-3B
Before January 2022, taxpayers enjoyed a provisional credit cushion of 20%, 10%, and finally 5% under Rule 36(4). That buffer no longer exists.
Under Section 16(2)(aa) of the CGST Act, a registered person can take ITC only if the details of the invoice or debit note have been furnished by the supplier in GSTR-1 and communicated to the recipient in Form GSTR-2B. This statutory condition is mirrored in Notification 40/2021-Central Tax amending Rule 36(4): no input tax credit shall be availed unless the invoices have been communicated in GSTR-2B.
Because there is no provisional credit window, your GSTR-2B forms the legal ceiling for what you can claim under Table 4(A)(5) for that tax period.
Common mistake: Manually typing your purchase register total into Table 4(A)(5) when invoices are missing from GSTR-2B. If your supplier missed filing GSTR-1, claiming that credit immediately violates Section 16(2)(aa).
What happens when GSTR-3B differs from GSTR-2B
As noted in the GST portal instructions, the auto-populated cells in Table 4 remain editable. However, altering these figures creates distinct procedural consequences:
Editing Table 4 downwards
Editing Table 4 downwards is normal and required when you identify ineligible credit. GSTR-2B does not know whether an expense relates to personal consumption or blocked items under Section 17(5). If you purchase a staff car or office food catering, GSTR-2B displays the tax as available, but you must reverse or exclude it. You can check our breakdown of rates in how the input tax credit rate works to see when tax paid cannot be claimed.
Editing Table 4 upwards
If you increase the value in Table 4A above the auto-drafted number, the GST portal highlights the tile in red and displays an on-screen warning alert. While the system permits you to proceed and submit the return, doing so flags your GSTIN for scrutiny.
The risk of excess claims: Rule 88D and Form DRC-01C
To eliminate manual over-claims, the government introduced Rule 88D through Notification 38/2023-Central Tax. The portal runs an automated comparison between ITC available in GSTR-2B and ITC claimed in GSTR-3B.
When the credit claimed in GSTR-3B exceeds the credit available in GSTR-2B by a specified percentage and amount, the system issues an automated intimation in Form GST DRC-01C Part A. The formal process is outlined in the GSTN advisory on DRC-01C compliance:
- Seven-day deadline: You must respond within seven days of receiving the intimation.
- Option 1 (Pay): Deposit the excess credit along with interest under Section 50 at 18% per annum using Form GST DRC-03.
- Option 2 (Explain): File Form GST DRC-01C Part B providing specific reasons for the difference (such as previous reversals reclaimed, or clerical reporting errors).
Blocking consequence: If you fail to either pay or file an acceptable explanation in Part B within seven days, the portal blocks the filing of your outward GSTR-1 or IFF for subsequent periods under Rule 59(6).
For detailed steps on preparing explanations, consult our practical guide on how to reply to a DRC-01C notice.
Worked scenario: auto-population versus books
For example, take an engineering firm, Apex Fabtech Private Limited, reconciling its September tax period. The firm recorded ₹4,80,000 in its purchase register across 15 invoices.
| Component | In books | In GSTR-2B | Status |
|---|---|---|---|
| Eligible vendor invoices | ₹4,10,000 | ₹4,10,000 | Matched |
| Delayed vendor invoice (INV-881) | ₹50,000 | ₹0 | Missing in 2B |
| Staff recreation expense (blocked s. 17(5)) | ₹20,000 | ₹20,000 | Blocked credit |
| Net ITC claimable in 3B | ₹4,10,000 | ₹4,30,000 | Action needed |
Here is how Apex Fabtech must treat each item in GSTR-3B:
- The portal auto-populates Table 4(A)(5) with ₹4,30,000 (all invoices filed by suppliers).
- The delayed invoice of ₹50,000 cannot be added to GSTR-3B. Apex Fabtech must hold back payment or chase the vendor to file GSTR-1 next month.
- The blocked credit of ₹20,000 appears in GSTR-2B, but cannot be availed. Apex Fabtech reports ₹20,000 under Table 4(B) reversal, leaving net credit of ₹4,10,000.
- If Apex Fabtech had overridden Table 4(A)(5) to claim ₹4,80,000, it would face a ₹70,000 excess claim, a red highlight warning, and a DRC-01C notice.
Frequently asked questions
How does GSTR-2B feed ITC into GSTR-3B?
The GST portal generates GSTR-2B on the 14th of the month. It takes eligible invoices reported by your suppliers in GSTR-1, subtracts credit notes on a net basis, and auto-populates Table 4(A)(5) for all other ITC, alongside other Table 4 rows for imports, reverse charge, and ISD.
Can I claim more ITC in GSTR-3B than what appears in GSTR-2B?
Under Section 16(2)(aa) and Rule 36(4), you cannot claim credit unless the invoice details are communicated in GSTR-2B. Editing Table 4 upwards turns the field red and risks a DRC-01C scrutiny intimation under Rule 88D.
What happens if GSTR-3B ITC exceeds GSTR-2B?
If the excess credit exceeds the system threshold, the portal issues an automated intimation in Form GST DRC-01C Part A. You have seven days to either pay the excess tax with interest via DRC-03 or submit an explanation in Part B.
Can I revise GSTR-3B if I entered the wrong ITC amount?
No. GSTR-3B cannot be revised once filed. Any adjustment for excess or omitted credit must be carried out in the GSTR-3B of a subsequent tax period.
Check your own GSTR-2B
Reconcile your purchase register against GSTR-2B before filing GSTR-3B. Identify missing invoices, mismatched tax values, and blocked credits instantly. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Last checked: 14 October 2026. Sources: CBIC Tax Information Portal, GSTN GSTR-3B Portal Manual, GST Council Notification 38/2023-CT.