You record a supplier invoice in your purchase register during October. When you download your October GSTR-2B on 14 November to file GSTR-3B, the invoice is missing because your vendor filed late on 15 November. Claiming that credit immediately creates a mismatch under Section 16(2)(aa) of the CGST Act.
The GSTR-2B cut-off rule explained
GSTR-2B is a static statement generated on the 14th of every month. For monthly filers, the cut-off period runs from 00:00 on the 12th of the current month to 23:59 on the 11th of the next month per Rule 60(7) of the CGST Rules and the GSTN GSTR-2B FAQ.
If a supplier files their return within this window, the invoice appears in the corresponding monthly statement. If they file after the 11th, the details carry forward into the statement generated on the 14th of the following month. For a deeper breakdown of generation dates, consult our guide on GSTR-2B due date and generation timeline.
Common mistake: Manually adding late-filed invoices back into Table 4(A)(5) of your current GSTR-3B. Under Rule 36(4) of the CGST Rules, no input tax credit is available unless the supplier has furnished the details in GSTR-1 or through the Invoice Furnishing Facility and those details appear in your GSTR-2B.
Filing dates and resulting GSTR-2B periods
The table below shows how the filing date of a supplier determines the exact statement period where your credit becomes available.
| Invoice date | Supplier filing status | Supplier filing date | Appears in GSTR-2B | Eligible GSTR-3B |
|---|---|---|---|---|
| 24 October 2026 | Monthly GSTR-1 | 11 November 2026 | October 2026 | October 2026 |
| 24 October 2026 | Monthly GSTR-1 (Late) | 15 November 2026 | November 2026 | November 2026 |
| 24 October 2026 | Quarterly IFF / GSTR-1 | 13 November 2026 | October 2026 | October 2026 |
| 24 October 2026 | Quarterly IFF (Late) | 16 November 2026 | November 2026 | November 2026 |
Worked example: timing of credit and tax cash outflow
Consider Mehta Engineering Works purchasing raw materials from a vendor on invoice INV-408 dated 18 October 2026 for a taxable value of ₹2,50,000 plus 18% IGST of ₹45,000.
The total tax is calculated as:
Tax amount = ₹2,50,000 × 18% = ₹45,000.
The supplier fails to file GSTR-1 by 11 November 2026 and submits the return on 16 November 2026 instead.
| Return period | Purchase register | GSTR-2B auto-population | ITC claimed in GSTR-3B |
|---|---|---|---|
| October 2026 (Due 20 Nov) | ₹45,000 | ₹0 | ₹0 (Held over) |
| November 2026 (Due 20 Dec) | ₹0 | ₹45,000 | ₹45,000 (Claimed) |
Mehta Engineering Works cannot claim the ₹45,000 credit in their October GSTR-3B. They must pay the output liability in cash or utilise other available balances, deferring the ₹45,000 credit claim to their November GSTR-3B filed in December.
Impact on Section 16(4) annual time limit
Under Section 16(4) of the CGST Act, a registered person cannot take input tax credit in respect of any invoice or debit note after 30 November following the end of the financial year to which such invoice pertains, or furnishing of the relevant annual return, whichever is earlier.
When a supplier delays filing GSTR-1 for invoices belonging to the previous financial year past the November cut-off date, the credit becomes permanently time-barred. Per the GSTN GSTR-3B user manual, any credit restricted under Section 16(4) auto-populates into Table 4(D)(2) as ineligible input tax credit.
Steps to take when a supplier files late
- Identify missing invoices: Reconcile your purchase register against your monthly GSTR-2B download.
- Hold credit in GSTR-3B: Do not add the missing amount to Table 4(A)(5). Leave the system-generated figure intact to avoid scrutiny notices.
- Remind your vendor: Notify the vendor immediately so that they submit GSTR-1 before the 11th of the upcoming month.
- Claim in the next return: Once the supplier files and the invoice reflects in your next GSTR-2B, claim the credit in Table 4(A)(5) of that period's GSTR-3B.
Frequently asked questions
Can I claim ITC in October if my supplier filed GSTR-1 on 15 November?
No. Under Rule 36(4) of the CGST Rules, you cannot claim ITC until the invoice appears in your GSTR-2B. An invoice filed on 15 November misses the 11 November cut-off and lands in your November GSTR-2B, which is generated on 14 December.
What happens if a supplier files GSTR-1 after the Section 16(4) deadline?
If the supplier furnishes the invoice after 30 November following the end of the financial year, the GST portal auto-populates the credit into Table 4(D)(2) of GSTR-3B as ineligible ITC under Section 16(4).
Check your own GSTR-2B
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Last checked: 23 October 2026. Sources: Rule 60(7), CGST Rules, GSTN GSTR-2B FAQ.