Every answer here rests on a rule or a portal document we have checked against CBIC and GSTN sources. Where the position is still moving, as with credit notes in IMS, we say so and send you to the current advisory instead of guessing. Start with the dates, because most of the other answers depend on them.
New to the return? Our guide on what is GSTR-2B explains the basics first.
Key dates at a glance
| What | When |
|---|---|
| GSTR-1, monthly filers | 11th of the following month |
| GSTR-2B generated, monthly filers | 14th of the following month |
| GSTR-3B, monthly filers | 20th of the following month |
| GSTR-2B, quarterly filers | 14th of the month after the quarter |
| GSTR-3B, quarterly filers | 22nd or 24th of the month after the quarter, depending on the state |
| ITC cut-off for a financial year | 30 November after the year ends, or the annual return date if earlier |
| Paying the supplier to keep the ITC | Within 180 days of the invoice date |
The basics
What is GSTR-2B?
GSTR-2B is the monthly statement the GST portal generates from the invoices and notes your suppliers report. It is the statement Rule 36(4) ties your ITC to, so you use it when you file GSTR-3B rather than file it yourself. The guide to what GSTR-2B is covers the structure and the reasoning behind it.
When is GSTR-2B generated?
For monthly filers the portal generates the GSTR-2B for a month on the 14th of the following month. A monthly supplier's GSTR-1 is due on the 11th, and your own GSTR-3B is due on the 20th. The 14th-to-20th plan shows how to use the days in between.
What is the difference between GSTR-2A and GSTR-2B?
GSTR-2B is the statement Rule 36(4) names for ITC; the rule does not mention GSTR-2A. GSTR-2A still shows up in one place: in the annual return, Table 8A was filled from GSTR-2A, and from FY 2023-24 it is filled from GSTR-2B. Reconciling against 2A today therefore tests your books against the wrong statement. The GSTR-2A vs GSTR-2B guide has the full comparison.
Where do I download GSTR-2B and in which format?
Download it from the GST portal as an Excel file or as JSON; our tool accepts both. The download guide walks through the portal steps.
What do the B2B, B2BA, CDNR and CDNRA tables contain?
The Excel from the portal includes these tables: B2B for regular invoices, B2BA for amended invoices, CDNR for credit and debit notes, and CDNRA for amended notes. Reconcile invoices against B2B and its amendments together, and read the note tables separately because they reduce or add to your credit. The Excel guide describes the file.
IMS and missing invoices
What is IMS and how does it change GSTR-2B?
The Invoice Management System (IMS) has been live on the portal since 1 October 2024. For each inward invoice your supplier reports, you can Accept, Reject or keep it Pending, and Pending records are not part of that period's GSTR-2B. The IMS decision tree explains which action fits which situation.
Why is an invoice missing from my GSTR-2B when the supplier says it filed?
Three causes are usual: the invoice is Pending on your own IMS dashboard, which keeps it out of the GSTR-2B; the supplier reported it after the GSTR-2B cut-off (the 11th for a monthly GSTR-1, the 13th for IFF and quarterly filers), so it moves to next month's statement; or it is there under a different number format, such as leading zeros or a slash your register lacks. Check them in that order. The IMS Pending guide shows how to spot the first.
How do I bring back an invoice I kept pending in IMS?
Change the action to Accept and recompute the GSTR-2B before you file GSTR-3B, and the credit can then be taken in the 3B. Pending records stay on the IMS dashboard until you accept or reject them, or until the time limit in Section 16(4) runs out. The recompute guide has the portal steps.
Can credit notes be kept pending in IMS?
Yes, for some documents. The GSTN FAQ says the Pending option is available for credit notes, upward amendments of credit notes and certain downward amendments. For records from the October 2025 tax period onwards, Pending is allowed for one tax period (a month, or a quarter for quarterly filers), and a record left without action is then treated as deemed accepted. The credit notes and IMS guide covers the effect on reconciliation.
What does GSTR-1A change for me as a recipient?
GSTR-1A lets a supplier amend or add records of the same period after filing GSTR-1 and before filing GSTR-3B. Records saved or filed in GSTR-1A also arrive on your IMS dashboard for you to accept, reject or keep pending. A record added or amended through GSTR-1A after the GSTR-2B cut-off lands in your next month's GSTR-2B, so plan to take that credit next month. The amended invoices guide shows the sequence.
Claiming ITC and the limits
Can I claim ITC on an invoice that is not in GSTR-2B?
No. Section 16(2)(aa) requires that the supplier has furnished the invoice details in GSTR-1 and that they have been communicated to you, and Rule 36(4) allows no ITC beyond what GSTR-2B carries. Holding the paper invoice, or having paid the supplier, does not change that. What to do while you wait is in the guide to a supplier who has not filed GSTR-1.
Is there still a provisional ITC allowance for invoices missing from GSTR-2B?
No. Rule 36(4) as it now stands allows no ITC beyond what appears in GSTR-2B. The ITC matching guide explains how this plays out in reconciliation.
Which GSTR-3B table takes the ITC from GSTR-2B?
In GSTR-3B, Table 4(A)(5), 'All other ITC', is where eligible credit that auto-populates from the 2B is claimed. Other categories have their own rows in Table 4, so check the GSTN help text for Table 4 when you handle them. The GSTR-2B vs GSTR-3B guide explains how the two returns relate.
What happens if I claim more ITC in GSTR-3B than GSTR-2B shows?
If the ITC claimed in GSTR-3B exceeds the ITC available in GSTR-2B by more than a pre-defined limit, you receive an intimation in Form DRC-01C, and filing Part B to reconcile the difference is mandatory. Interest at 18% a year applies on ITC wrongly availed and utilised. The DRC-01C reply guide has the steps.
What is the time limit to claim ITC?
Under Section 16(4) you cannot take ITC on an invoice or debit note after 30 November following the end of the financial year to which it pertains, or after furnishing the relevant annual return, whichever is earlier. Track this date for every invoice still sitting as missing or Pending. The Section 16(4) guide explains how to plan for the cut-off.
Do I have to pay my supplier within 180 days?
Rule 37 requires you to reverse ITC, with interest, if you have not paid the supplier the invoice value plus tax within 180 days of the invoice date. You can re-avail the credit once you pay. The rule does not apply to supplies on which you pay tax under reverse charge. The vendor payment guide covers how accounts teams handle defaulting suppliers.
Do I need to have received the goods to claim ITC?
Yes. Section 16(2)(b) says a registered person is not entitled to credit unless he has received the goods or services. An invoice appearing in GSTR-2B is not proof of receipt, so goods still in transit at month-end are a reason to hold the credit back. The GSTR-2B guide covers this condition next to the others.
Matching and the tool
Why do invoice numbers not match between my books and GSTR-2B?
Rule 46(b) limits an invoice number to 16 characters made up of letters, numerals, hyphen and slash. Two systems can still show the same number differently, for example 000129 in your books and 129 in the supplier's return, and a strict comparison then calls the invoice missing. Match on a cleaned version of the number, ignoring case, spaces, special characters and leading zeros. The number mismatch guide shows the common patterns.
How much difference between books and GSTR-2B is acceptable?
Section 170 rounds tax amounts to the nearest rupee. It does not lay down a tolerance for matching, so how much difference you accept is your own working rule; our tool treats a tax difference of up to ₹1 as a match. Anything larger goes to the value mismatch list. The round-off guide gives the reasoning.
Are my files uploaded when I use gstr2bmatch.in?
No. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server. The site does use standard analytics to count visits, but that does not include your files. The data privacy guide explains how in-browser reconciliation works.
Check your own GSTR-2B
Load your GSTR-2B and purchase register and see which invoices are matched, mismatched, missing or held back in IMS, with the rupee figure for each. 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
- reconcile with GSTR-2A or 2B: why the choice of statement matters for reconciliation
- GSTR-2B and 3B reconciliation: how GSTR-2B decides the ITC you can claim in GSTR-3B
- GSTR-2B generation date: when GSTR-2B is generated and which dates come before and after it
- GSTR-2B freeze date: what the monthly freeze date means
- GSTR-2B for small business: what to do each month if you run a small business
- GSTR-2B in Hindi: meaning, download and reconciliation in Hindi
Last checked: 21 Oct 2026. Sources: GSTN FAQ on GSTR-2B (cut-off dates), GSTN FAQ on IMS changes from October 2025, CGST Act, section 16, CGST Rules, Rule 36(4) (notification 40/2021-CT), CGST Rules, Rule 36, CBIC Circular 237/31/2024-GST (Section 16(4) text), CGST Rules, Rule 37 (notification 19/2022-CT), CGST Rules, Rule 46, GSTN IMS FAQ, GSTN FAQ on IMS changes (October 2025), GSTN advisory on DRC-01C, GSTN GSTR-1A FAQ, GSTR-3B help text, Table 4, GSTR-9 manual, GSTN return user guide (GSTR-2B generation), GSTR-1 user manual, GSTR-3B user guide, GSTN FAQ on comparison of liability declared and ITC claimed, Notification 13/2017-Central Tax (interest rate), CGST Act, section 170.