A common source of date confusion around GSTR-2B is mixing up three different clocks: the supplier's, the portal's and yours. The supplier reports on their clock, the portal generates your statement on its own date, and you file on yours. This page puts all the dates on one page for November 2026, marks the ones we cannot state with certainty, and shows what a real month looks like once weekends are counted.
New to the return? Our guide on what is GSTR-2B explains the basics first.
The dates that matter, in one table
These rules apply every month. The calendar below uses the October 2026 tax period, which produces the November 2026 dates.
| Step | Who | Date | Source |
|---|---|---|---|
| Supplier files GSTR-1 | Monthly filers | 11th of the next month | GSTN GSTR-1 guide |
| Supplier files GSTR-1 | Quarterly filers | 13th of the month after the quarter | Same guide |
| GSTR-2B generated | The portal, for you | 14th of every month | GSTN return view guide |
| You file GSTR-3B | Monthly filers | 20th of the next month | GSTN GSTR-3B guide |
| You file GSTR-3B | Quarterly filers | 22nd or 24th of the month after the quarter, as notified for the state | Same guide |
What to do once GSTR-2B is generated
Once GSTR-2B appears on the 14th, match it against your purchase register before preparing GSTR-3B. Spotting missing invoices, rate errors, and unfiled vendor returns early protects your input tax credit and prevents DRC-01C mismatch notices.
GSTR-1A sits between these dates. A supplier who needs to amend or add current-period records can do it after filing GSTR-1 and before filing their own GSTR-3B (GSTN GSTR-1A FAQ). What that does to a 2B that has already been generated is a question for the current GSTN advisory, and the GSTR-1A and IMS guide covers how amended records reach you.
A month view: November 2026
The dates above look tidy on paper. Put them on the calendar and November 2026 has an awkward feature: GSTR-2B arrives on Saturday the 14th, so the first working day to act on it is Monday the 16th.
| Date | Day | What happens |
|---|---|---|
| 11 Nov | Wednesday | GSTR-1 due date for monthly filers (October 2026 tax period) |
| 13 Nov | Friday | Last day for quarterly filers to upload October B2B invoices through IFF |
| 14 Nov | Saturday | GSTR-2B generated. Download it over the weekend if you can |
| 15 Nov | Sunday | Weekend |
| 16 Nov | Monday | Start matching, chase suppliers, review IMS |
| 17 Nov | Tuesday | Second round of supplier follow-ups |
| 18 Nov | Wednesday | Accept or reject the open IMS records |
| 19 Nov | Thursday | Recompute 2B if IMS actions changed, final match |
| 20 Nov | Friday | GSTR-3B due for monthly filers |
| 25 Nov | Wednesday | Quarterly filers pay October tax in PMT-06 (no GSTR-3B this month) |
Counting only weekdays, a monthly filer has five working days from the 14th to the 20th, not six. Plan for that. If a due date falls on a Sunday or a holiday, check what the portal shows for the return; we do not state a rule about weekends or holidays here, and due dates can be extended by notification, so the GSTN notice for the month always wins over any calendar, including this one.
The day-by-day routine for the six days is in the 14th-to-20th plan, and what the 14th means legally, including what a supplier's late filing does, is in the freeze-date guide. We do not repeat them here.
What the 14th changes for you
Before the 14th there is nothing to reconcile against. Your own purchase register is complete, but the reference statement does not exist yet. On the 14th the reference appears, and everything you do until the 20th is a comparison of the two. The Invoice Management System (IMS) lets you accept, reject or keep Pending each inward invoice; Pending records do not become part of GSTR-2B or GSTR-3B, and you can change an action and recompute GSTR-2B when you file GSTR-3B (GSTN IMS FAQ). That is why a 2B downloaded on the 14th and a 2B downloaded on the 19th can show different totals for the same month. The steps are in how to recompute GSTR-2B.
For some record types, the Pending option is disabled after a specified period, and if no action is taken the system treats the record as deemed accepted (GSTN FAQ, October 2025). The FAQ sets that period at one tax period: a month for a monthly filer, a quarter for a quarterly filer, counted from the GSTR-2B period the record falls in. A credit note that lands in your October 2026 GSTR-2B can stay Pending until the GSTR-3B due date for November 2026, which is 20 December 2026.
Worked example: three invoices across the October 2026 window
A trading firm has three purchase invoices for September 2026. The table shows where each stands on which date.
| Invoice | ITC | 2B of 14 October | What the firm does | Claimed on 20 October |
|---|---|---|---|---|
| Supplier A, reported on time | ₹27,000 | Present | Nothing | ₹27,000 |
| Supplier B, kept Pending in IMS | ₹18,000 | Absent | Checks receipt of goods on the 15th, accepts on the 19th, recomputes 2B | ₹18,000 |
| Supplier C, has not reported | ₹9,500 | Absent | Chases twice, gets no report | ₹0 |
| Total | ₹54,500 | ₹27,000 | ₹45,000 |
The 2B of the 14th shows ₹27,000 of these three invoices. After the firm accepts B and recomputes, the statement shows ₹45,000 (27,000 + 18,000), and that is the ceiling for its claim. C's ₹9,500 cannot be claimed on the 20th because Section 16(2)(aa) requires the supplier to have reported the invoice and the details to have been communicated to the recipient. The firm keeps C on a hold list and checks the later statements. If C's ITC were claimed anyway, the claim would exceed 2B by ₹9,500, which is the gap that leads to a DRC-01C intimation (DRC-01C guide).
On the 14th, our tool would list B under IMS Pending (bucket E) if Supplier B has any other invoice in that 2B, and C under bucket C if the supplier has no invoice in the statement at all. Both are in the ITC-at-risk total, which is why the report is useful on day one.
Quarterly filers: a separate rhythm
In the middle months of a quarter, a quarterly filer does not file GSTR-3B. Invoices for B2B buyers can go up through the Invoice Furnishing Facility (IFF) by the 13th, and tax is paid in Form PMT-06 by the 25th of the next month (GSTN QRMP manual). For the October to December 2026 quarter that means IFF by 13 November and 13 December, PMT-06 by 25 November and 25 December, and the quarter's GSTR-1 by 13 January 2027.
For the July to September 2026 quarter, a quarterly supplier's GSTR-1 is due on 13 October 2026, and a quarterly recipient's GSTR-3B is due on 22 or 24 October 2026 depending on the state. A quarterly filer's own GSTR-2B for the quarter is made available on the 14th of the month after the quarter, under Rule 60(7). For the July to September 2026 quarter that was 14 October 2026; for October to December 2026 it will be 14 January 2027.
Dates beyond the month that hang on the same invoices
The monthly window is not the only clock. Three longer ones run on the same invoices.
- 180 days to pay the supplier. Credit must be reversed if the supplier is not paid within 180 days of the invoice date, and can be re-availed on payment (Rule 37). For an invoice dated 15 May 2026, the 180 days run to 11 November 2026.
- The Section 16(4) date. Credit on an invoice cannot be taken after 30 November following the end of the financial year, or the date of the annual return, whichever is earlier (CBIC circular 237/31/2024-GST). For invoices of FY 2025-26 that is 30 November 2026, a Monday. See the Section 16(4) guide.
- The annual return. From FY 2023-24, Table 8A of GSTR-9 is auto-filled from GSTR-2B and cannot be edited (GSTR-9 manual). The monthly statement therefore also drives the annual one.
Practical rule: put the 14th and the 20th on a shared calendar with a reminder on the 12th, so that supplier chasing happens before the statement exists rather than after. The routine to run inside that window is in the 14th-to-20th plan.
Start matching on the 14th
Once the month's GSTR-2B is generated, download it as Excel or JSON and load it with your purchase register in gstr2bmatch.in to see, in minutes, what is matched, what is missing and how many rupees of ITC are at risk. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Related guides
- what is GSTR-2B: the meaning of the return, what is in it and how it decides your ITC
- GSTR-2B and 3B reconciliation: how GSTR-2B decides the ITC you can claim in GSTR-3B
Last checked: 21 October 2026. Sources: GSTN GSTR-1 user guide, GSTN return view guide, GSTN GSTR-3B user guide, GSTN GSTR-1A FAQ, GSTN IMS FAQ, GSTN FAQ on GSTR-9 for FY 2024-25 (IMS changes), Notification 19/2022-CT (Rule 37), GSTN QRMP manual, CBIC Circular 237/31/2024-GST, GSTR-9 manual.