Agar aap GST return file karte hain aur apne purchase invoices ka input tax credit lena chahte hain, toh sabse pehla sawal yahi aata hai ki gstr 2b kab generate hota hai. GSTR-2B ek static auto-drafted ITC statement hai jo har mahine ek nishchit tarikh par freeze ho jata hai, jaisa GSTR-2B meaning and reconciliation in Hindi guide me samjhaya gaya hai.
GSTR-2B generation ki official date aur cutoff calendar
CGST Rules ke Rule 60(7) aur GSTN official guide ke anusar, monthly tax period ka GSTR-2B agle mahine ki 14 tarikh ko generate hota hai. Yeh calendar supplier ke filing deadlines par nirbhar karta hai:
| Return form / Facility | Supplier filing due date | GSTR-2B generation date |
|---|---|---|
| Monthly GSTR-1 | Mahine ki 11 tarikh | 14 tarikh ko auto-generate |
| QRMP Invoice Furnishing Facility (IFF) | Mahine ki 13 tarikh | 14 tarikh ko auto-generate |
| Quarterly GSTR-1 (QRMP quarter end) | Quarter ke agle mahine ki 13 tarikh | 14 tarikh ko quarter ka 2B generate |
Supplier ne 11 tarikh ki midnight tak jo invoices monthly GSTR-1 me file kiye, ya quarterly supplier ne 13 tarikh tak jo B2B invoices IFF me enter kiye, wahi sab aapke 14 tarikh ke GSTR-2B me aate hain.
Common mistake: Agar supplier ne 11 tarikh ke baad 12 ya 15 tarikh ko GSTR-1 file kiya, toh woh invoice us mahine ke GSTR-2B me nahi aayega. Us invoice ka credit lene ke liye agle mahine ki 14 tarikh tak wait karna padta hai.
QRMP scheme quarterly filers ke liye niyam
Quarterly Return Monthly Payment (QRMP) scheme chunne wale taxpayers jinki turnover Rs 5 crore tak hai, unke liye system alag timeline par chalta hai. QRMP suppliers pehle 2 mahino (Month 1 aur Month 2) me 13 tarikh tak IFF ke zariye invoices submit karte hain. Inka credit recipient ko unhi mahino ki 14 tarikh ko GSTR-2B me mil jata hai. Quarter ke aakhri mahine me supplier poora quarterly GSTR-1 file karta hai 13 tarikh tak, aur 14 tarikh ko full quarterly GSTR-2B portal par ready ho jata hai.
IMS (Invoice Management System) aur re-compute ka niyam
GST portal par Invoice Management System (IMS) ke aane ke baad GSTR-2B seedhe recipient ke action se juda hua hai. Official GSTN IMS FAQ ke anusar:
- Accepted invoices: Jo invoices accept hote hain, woh GSTR-2B me eligible ITC ban kar GSTR-3B Table 4(A)(5) me auto-populate hote hain.
- Pending invoices: Jin invoices ko aap pending mark karte hain, woh us mahine ke GSTR-2B se bahar ho jate hain aur unka ITC us period me claim nahi hota.
- Rejected invoices: Galat GSTIN ya unauthorized bill ko reject karne par woh credit statement me shamil nahi hota.
- Re-compute feature: Agar aap 14 tarikh ke baad IMS me koi action badalte hain, toh GSTR-3B file karne se pehle portal par Re-compute GSTR-2B button par click karna zaroori hai taaki updated figure transfer ho sake.
Worked example: cutoff date aur ITC timing
Man lijiye Sharma Enterprises ek manufacturing firm hai aur September 2026 ke purchase register me kul 3 suppliers ke invoices shamil hain:
| Supplier name | Invoice value | GST amount | Supplier filing date | GSTR-2B status (14 Oct 2026) |
|---|---|---|---|---|
| Raj Trading (Monthly) | ₹1,18,000 | ₹18,000 | 10 October 2026 | 14 Oct 2B me shamil (ITC eligible) |
| Kiran Logistics (QRMP IFF) | ₹59,000 | ₹9,000 | 12 October 2026 | 14 Oct 2B me shamil (ITC eligible) |
| Apex Tools (Monthly) | ₹70,800 | ₹10,800 | 15 October 2026 | 14 Oct 2B me missing (Late filed) |
Yahan September mahine ka eligible ITC calculation is prakar hota hai:
Books ka total ITC = ₹18,000 + ₹9,000 + ₹10,800 = ₹37,800.
14 October ko GSTR-2B me aaya ITC = ₹18,000 + ₹9,000 = ₹27,000.
Apex Tools ne 11 October cutoff ke baad 15 October ko return file kiya. Is wajah se ₹10,800 ka credit September ke GSTR-3B me claim nahi kiya ja sakta. Yeh credit November 14 ko aane wale October GSTR-2B me milega.
Kanooni aadhar: Section 16(2)(aa) aur Rule 36(4)
Aap wahi ITC claim kar sakte hain jo GSTR-2B me reflect hota hai. CGST Act ke Section 16(2)(aa) aur Rule 36(4) ke mutabiq, recipient ke GSTR-2B me invoice communicate hona zaroori statutory requirement hai. Bina 2B me dikhe credit lene par Rule 88D aur Form DRC-01C ka automated tax mismatch notice generate ho sakta hai.
Frequently asked questions
GSTR-2B har mahine kab generate hota hai?
Monthly filers ke liye GSTR-2B agle mahine ki 14 tarikh ko generate hota hai. Supplier 11 tarikh tak GSTR-1 file karta hai ya 13 tarikh tak IFF use karta hai, jiske baad portal 14 tarikh ko auto-generate statement banata hai.
Agar supplier ne 11 tarikh ke baad invoice file kiya toh kab dikhega?
Agar supplier ne monthly GSTR-1 cutoff date ke baad file kiya, toh woh invoice us mahine ke GSTR-2B me nahi aayega. Woh agle mahine ki 14 tarikh wale GSTR-2B me reflect hoga.
QRMP quarterly filers ke liye GSTR-2B kab banta hai?
QRMP taxpayers ke liye pehle do mahino me monthly IFF details ke aadhar par GSTR-2B view hota hai, aur poore quarter ka final quarterly GSTR-2B quarter ke agle mahine ki 14 tarikh ko auto-draft hota hai.
IMS me action lene ke baad kya GSTR-2B re-compute karna padta hai?
Haan, agar aapne Invoice Management System me invoices par accept, reject ya pending action change kiya hai, toh GSTR-3B file karne se pehle portal par re-compute GSTR-2B click karke updated values check karni hoti hain.
Check your own GSTR-2B reconciliation
Apne purchase register aur portal se download kiye gaye GSTR-2B Excel file ko minute me match karein. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Last checked: 26 October 2026. Sources: CBIC CGST Rule 60, GSTN Returns Guide, GSTN IMS FAQ.