If you are searching for the current GSTR 2 filing date or wondering when to submit your inward supplies return on the GST portal, you do not need to file anything called GSTR-2. The original three-return compliance model planned at GST rollout underwent fundamental changes because manual acceptance and modification of purchase invoices proved unworkable across millions of daily transactions.
Original design of GSTR-1, GSTR-2, and GSTR-3
Under the initial framework envisioned in 2017:
- Suppliers were required to file outward supplies in Form GSTR-1 by the 10th of the month under Section 37.
- Buyers were expected to review auto-populated inward data in Form GSTR-2, accept, modify, or add missing purchase invoices, and submit Form GSTR-2 between the 11th and 15th of the month under Section 38.
- A consolidated return called Form GSTR-3 was to be generated automatically on the 20th under Section 39 to finalize tax liability and set off input tax credit.
In practice, the GST common portal infrastructure could not support two-way invoice modification loops across the entire taxpayer base. Form GSTR-2 was suspended by the GST Council through notifications, including Notification No. 56/2017-Central Tax, which kept the inward return filing dates un-notified. Taxpayers were moved to an interim summary return, Form GSTR-3B, to discharge monthly liabilities.
Statutory replacement through Section 38 and GSTR-2B
The temporary suspension of Form GSTR-2 was made permanent through statutory amendments. By Notification No. 18/2022-Central Tax, effective 1 October 2022, the Central Government brought into force Section 104 and Section 105 of the Finance Act 2022. These provisions substituted Section 38 of the CGST Act and amended Section 39.
Under substituted Section 38(1), instead of filing an inward return, the recipient receives an electronically generated statement containing the details of input tax credit. This statutory mandate is operationalized as Form GSTR-2B under Rule 60(7) of the CGST Rules, as substituted by Notification No. 82/2020-Central Tax. GSTR-2B is generated on the 14th of each month for monthly filers, pulling supplier filings from GSTR-1, GSTR-1A, and the Invoice Furnishing Facility (IFF).
Key legal shift: You do not file an inward return. You download Form GSTR-2B generated on the 14th and reconcile it against your internal purchase register before filing Form GSTR-3B.
What happened to Form GSTR-3?
Form GSTR-3 was also suspended and subsequently removed from Section 39. Instead of Form GSTR-3, taxpayers furnish summary return Form GSTR-3B under Rule 61 of the CGST Rules.
Under Rule 61(1)(i) of the CGST Rules, Form GSTR-3B must be filed on or before the 20th of the month succeeding the tax period for monthly filers. For quarterly filers under the QRMP scheme, the due date is the 22nd or 24th of the following month depending on their State group.
According to the official GSTN GSTR-3B User Manual, Form GSTR-3B is a simplified summary return where liabilities are declared and tax is paid. Details of inward supplies and eligible credit auto-populate into Table 4(A)(5) from Form GSTR-2B on a net basis.
Notice risk under Rule 88D: Because GSTR-2 was discontinued, Section 16(2)(aa) and Rule 36(4) strictly prohibit availing ITC in Form GSTR-3B that does not appear in Form GSTR-2B. If GSTR-3B Table 4(A) exceeds GSTR-2B beyond the notified threshold, the system issues Form GST DRC-01C under Rule 88D, giving you seven days to explain or pay.
Comparison of old GSTR-2 expectation with current reconciliation workflow
Consider an engineering firm, Precision Spares Private Limited, with five purchase transactions in October 2026. The table illustrates how purchasing compliance operated under the old GSTR-2 concept compared to current compliance with GSTR-2B and GSTR-3B.
| Invoice | Supplier Status | Purchase Books (₹) | Old GSTR-2 Intent | Current Law (GSTR-2B & 3B) |
|---|---|---|---|---|
| INV-101 | Filed in GSTR-1 on 10 Nov | ₹45,000 | Matched automatically | Reflected in 2B; claim in 3B Table 4(A)(5) |
| INV-102 | Supplier delayed filing GSTR-1 | ₹30,000 | Buyer manually adds invoice in GSTR-2 | Not in 2B; ITC strictly blocked under Rule 36(4) |
| INV-103 | Filed in GSTR-1 on 11 Nov | ₹25,000 | Matched automatically | Available in 2B; claim in 3B Table 4(A)(5) |
| INV-104 | Wrong GSTIN uploaded by vendor | ₹15,000 | Buyer modifies GSTIN in GSTR-2 | Missing in 2B; vendor must amend via Table 9A |
| INV-105 | Filed in GSTR-1 on 11 Nov | ₹10,000 | Matched automatically | Populated in 2B; claim in 3B Table 4(A)(5) |
Tax calculation comparison:
Precision Spares accounts for ₹45,000 + ₹30,000 + ₹25,000 + ₹15,000 + ₹10,000 = ₹1,25,000 total input tax across its purchases.
Under the old GSTR-2 model, the company would have submitted Form GSTR-2 for ₹1,25,000 by adding unfiled invoices manually.
Under current law, only invoices appearing in Form GSTR-2B (INV-101, INV-103, INV-105) can be claimed in GSTR-3B Table 4(A)(5). Total eligible claim is ₹45,000 + ₹25,000 + ₹10,000 = ₹80,000. Claiming the unreflected ₹45,000 (INV-102 and INV-104) in Form GSTR-3B triggers an immediate Rule 88D mismatch intimation in Form GST DRC-01C.
Step-by-step monthly purchase compliance calendar
Since you do not file Form GSTR-2 on the 15th, here is the statutory compliance routine every business follows each month:
- 11th of the month: Due date for monthly suppliers to file Form GSTR-1 under Section 37(1).
- 13th of the month: Due date for quarterly suppliers to upload B2B invoices using the Invoice Furnishing Facility (IFF).
- 14th of the month: GST common portal auto-generates your static Form GSTR-2B for the previous month under Rule 60(7).
- 15th to 19th of the month: Export your purchase register from your ERP and reconcile every voucher against GSTR-2B. Identify missing invoices and follow up with defaulting vendors before filing.
- 20th of the month: File Form GSTR-3B on the GST portal under Rule 61, pay output taxes via the electronic cash or credit ledger, and claim reconciled ITC in Table 4.
Frequently asked questions
What is the current GSTR 2 filing date?
There is no GSTR 2 filing date today because Form GSTR-2 has been permanently suspended and omitted from GST law. Taxpayers do not file any inward supply return; instead, they receive auto-generated statement Form GSTR-2B on the 14th of each month.
Do taxpayers have to file Form GSTR-3?
No. Form GSTR-3 was also suspended and replaced by Form GSTR-3B under Rule 61, where taxpayers self-declare output liabilities and claim eligible ITC on or before the 20th of the month.
How do buyers get ITC without filing GSTR-2?
Under Section 16(2)(aa) and Rule 36(4), buyers claim input tax credit directly in Table 4 of Form GSTR-3B based on the invoice details reported by their suppliers in GSTR-1 and auto-drafted in Form GSTR-2B.
Reconcile your purchase register with GSTR-2B
Since GSTR-2 is no longer filed, your input tax credit safety depends on matching your books with GSTR-2B before every 3B deadline. 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 Tax Information Portal (Section 38 & Section 39), GSTN Returns Portal Guide.