Reconciling inward supplies before filing your monthly GST return requires understanding exact cut-off windows. For the October 2026 return cycle, the auto-drafted input tax credit statement in Form GSTR-2B becomes available on 14 November 2026. This date determines which supplier invoices populate your eligible input tax credit (ITC) table before you file Form GSTR-3B on 20 November 2026. For a complete overview of the recurring statutory timeline, refer to our GSTR-2B due date and generation timeline guide.
Statutory cut-off dates for November 2026 generation
The creation of Form GSTR-2B is governed by CGST Rule 60(7). The statement aggregates invoices and debit notes filed by your suppliers across specific statutory deadlines:
- Monthly GSTR-1 suppliers: The due date for monthly GSTR-1 is 11 November 2026. The cut-off window captures documents filed from 00:00 on 12 October 2026 to 23:59 on 11 November 2026.
- Quarterly QRMP suppliers (IFF): Suppliers under the Quarterly Return Monthly Payment (QRMP) scheme can use the Invoice Furnishing Facility (IFF) up to 13 November 2026. The cut-off window captures filings up to 23:59 on 13 November 2026.
- Input Service Distributors (GSTR-6): Filings submitted up to 23:59 on 13 November 2026 are included.
According to the GSTN advisory on GSTR-2B generation, system generation begins after the 13 November midnight cut-off ends, making the statement ready on the afternoon of 14 November 2026.
Filing prerequisite: If your previous period Form GSTR-3B has not been filed, the portal does not generate the draft GSTR-2B statement on the 14th of the month. Ensure all prior GSTR-3B returns are filed to avoid missing your auto-drafted ITC statement.
Supplier filing scenarios: what happens on 11, 12, and 13 November
The timing of your supplier's filing directly impacts whether their invoices appear in your 14 November 2026 GSTR-2B or carry forward to the next month:
| Supplier filing category | Actual date filed | Included in 14 Nov 2026 GSTR-2B? | ITC claim impact |
|---|---|---|---|
| Monthly GSTR-1 | On or before 11 November 2026 | Yes | Available for October 2026 GSTR-3B claim |
| Monthly GSTR-1 (Late) | 12 or 13 November 2026 | No | Pushed to November 2026 GSTR-2B (December 14) |
| Quarterly QRMP (IFF) | 12 or 13 November 2026 | Yes | Available for October 2026 GSTR-3B claim |
| Quarterly QRMP (IFF) | After 13 November 2026 | No | Cannot file IFF after the 13th; moves to next quarter or GSTR-1 |
The Invoice Management System (IMS) window up to GSTR-3B
The Invoice Management System allows recipient taxpayers to take action on inward invoices. Per the GSTN revised advisory on IMS, any inward invoice where the recipient takes no action (Accept, Reject, or Pending) is treated as deemed accepted when GSTR-2B generates on 14 November 2026.
However, your control does not end on 14 November. The IMS window remains open until you file Form GSTR-3B on or before 20 November 2026. You can navigate to the portal and adjust your actions:
- Marking invoices as Pending: If goods have not been received or verification is ongoing, change the invoice action to Pending. As noted in the GSTN IMS FAQs, invoices marked Pending are excluded from that period's GSTR-2B.
- Recomputing GSTR-2B: After modifying any action in IMS post 14 November, click the recompute button on the portal before filing Form GSTR-3B. This recalculates your eligible ITC figures in GSTR-2B and updates the auto-populated fields in Table 4 of Form GSTR-3B.
Worked example: ITC claim calculation with IMS adjustments
Consider Mehta Engineering Private Limited reconciling invoices for the October 2026 tax period before filing on 20 November 2026. The initial GSTR-2B generated on 14 November 2026 reflects ₹3,50,000 in central and state tax credits across several suppliers.
| Invoice number | Supplier type | Filing date | Tax amount (₹) | IMS action | Final GSTR-2B ITC (₹) |
|---|---|---|---|---|---|
| INV-801 | Monthly GSTR-1 | 10 Nov 2026 | ₹1,20,000 | Deemed accepted | ₹1,20,000 |
| INV-802 | Monthly GSTR-1 | 12 Nov 2026 | ₹45,000 | Not in initial 2B (Late) | ₹0 |
| INV-803 | QRMP (IFF) | 13 Nov 2026 | ₹85,000 | Accepted | ₹85,000 |
| INV-804 | Monthly GSTR-1 | 09 Nov 2026 | ₹50,000 | Marked Pending (Goods in transit) | ₹0 |
| INV-805 | Monthly GSTR-1 | 11 Nov 2026 | ₹95,000 | Accepted | ₹95,000 |
Initial 14 November GSTR-2B ITC:
₹1,20,000 + ₹85,000 + ₹50,000 + ₹95,000 = ₹3,50,000 (INV-802 excluded because monthly GSTR-1 filed after 11 November).
Adjusted ITC after IMS recomputation on 18 November:
On 18 November 2026, the accountant marks INV-804 (₹50,000) as Pending because the physical consignment has not arrived. After clicking recompute, the revised GSTR-2B figure is:
₹3,50,000 − ₹50,000 = ₹3,00,000 eligible ITC to be claimed in Table 4(A)(5) of Form GSTR-3B.
Frequently asked questions
When will GSTR-2B generate in November 2026?
The GSTR-2B statement for the October 2026 tax period generates on 14 November 2026. The process begins after the midnight cut-off on 13 November and becomes available in the afternoon.
What happens in IMS if you take no action before 14 November 2026?
Under the Invoice Management System, any invoice filed by suppliers where you have not selected Accept, Reject, or Pending is deemed accepted at the time GSTR-2B generates on 14 November 2026.
Can you change an IMS action after 14 November 2026?
Yes, you can modify invoice actions in the IMS dashboard up until you file Form GSTR-3B. If you change an action from Accept to Pending or Reject, you must recompute GSTR-2B on the portal before filing GSTR-3B.
Reconcile your inward invoices accurately
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Last checked: 23 October 2026. Sources: CGST Rule 60(7), GSTN Advisory on IMS.