Key points
- GSTR-2B is a static statement of input tax credit (ITC), made for each month on the 14th of the next month from what your suppliers filed.[1]
- You may claim ITC on a bill only if the supplier has reported it and it is communicated to you in GSTR-2B (rule 36(4), section 16(2)(aa)).[2][3]
- Since October 2024, bills first land in the Invoice Management System (IMS). No action means deemed accepted when 2B is made; rejected and pending records stay out of 2B.[4]
- Match supplier GSTIN + invoice number + date + tax. The nine mismatch types below cover almost every gap.
- The last date to claim ITC for a year's bills is 30 November after the year ends, or the annual return date if earlier (section 16(4)).[3]
What you are matching against
GSTR-2B for a month lists the documents your suppliers filed in GSTR-1 or IFF between two cut-off dates. For monthly filers that is from the 12th of one month to the 11th of the next; for quarterly filers it is up to the 13th.[1] A bill dated in May that a supplier files in August shows up in your August 2B, not May's. That one rule explains a large share of "missing" bills.
Your side is the purchase register: every purchase bill entered in your books for the month, with the supplier's GSTIN, bill number, date, taxable value and tax. Reconciliation is matching these two lists line by line, then deciding what to claim in GSTR-3B.
The 9 mismatch types
| # | What you see | Usual cause | Fix |
|---|---|---|---|
| 1 | Bill in books, not in 2B | Supplier has not filed GSTR-1/IFF yet | Ask the supplier to file. Claim when it appears in 2B |
| 2 | Bill in a later month's 2B | Supplier filed after the cut-off | Claim in the month it appears; keep a carry-forward list |
| 3 | Bill in 2B of another GSTIN | Supplier used your other branch's GSTIN | Supplier amends in GSTR-1A or a later GSTR-1 |
| 4 | Same bill, number looks different | SG/245 in books, 245 on the portal | Normalise numbers before matching; not a real gap |
| 5 | Same bill, value or tax differs | Rate, freight or rounding differs | Agree the correct figure; supplier amends or issues a debit/credit note |
| 6 | IGST in 2B, CGST + SGST in books (or the reverse) | Place of supply disagreement | Settle which is right; supplier corrects. Don't claim under a head 2B doesn't show |
| 7 | Credit note in 2B, not in books | Supplier issued a CN you haven't entered | Book it; reverse the ITC it carries |
| 8 | In IMS, not in 2B | You (or a colleague) rejected it or kept it pending | Review the action; accept if the bill is genuine, then recompute 2B |
| 9 | In 2B under "ITC not available" | Time limit under section 16(4) passed, or place-of-supply rule | Do not claim; ask your CA about the cause |
1 and 2: the supplier hasn't filed, or filed late
This is the most common gap and the most expensive one. Without the bill in 2B you cannot claim the credit (rule 36(4)).[2] Send the supplier the bill number, date and tax amount, and a date you need it filed by. If they file after the cut-off, the bill appears in the next 2B and you claim it then.[1] Keep these bills on a list that you check every month until they clear.
3 and 4: wrong GSTIN, or a different-looking number
Distributors with two or more state registrations see type 3 often: the supplier billed your Maharashtra unit but reported it against your Gujarat GSTIN. Only the supplier can fix this, by amending the record. Type 4 is cosmetic. Strip prefixes, slashes, spaces and leading zeros from both sides before matching, and most of these pairs match by themselves.
5 and 6: amount or tax head differs
Small differences of a rupee or two are rounding. Larger ones usually mean freight, a scheme discount or a rate that one side has and the other doesn't. For type 6, the tax head follows the place of supply: if supplier and place of supply are in one state and you are registered in another, 2B shows the credit as not available.[1] Agree the correct treatment before you claim.
7 and 8: credit notes and IMS actions
A credit note from a supplier reduces your credit. 2B lists credit notes in Part B, and that credit has to be reversed in GSTR-3B.[1] Since October 2025, you can keep a credit note pending in IMS for one tax period and declare how much ITC you actually took on the original bill, so you reverse only that much.[5] Type 8 happens when someone rejected or parked a bill in IMS. Records with no action are deemed accepted; rejected ones move to "ITC rejected"; pending ones stay in IMS.[4] If you change an action after the 14th, you must recompute 2B before filing GSTR-3B.[4]
Worked example, in rupees
Shree Balaji Electricals, Indore (sample firm), files monthly. Its purchase register for September 2026 has six documents. The September 2B, made on 14 October, shows this:
| Supplier · doc | ITC in books | ITC in 2B | Type | What happens |
|---|---|---|---|---|
| A · 1021 | ₹90,000 IGST | ₹90,000 IGST | Match | Claim |
| B · 77 | ₹57,600 C+S | Not in 2B | 1 | Wait; ask supplier to file |
| C · SG/245 | ₹27,000 IGST | ₹27,000 IGST (245) | 4 | Claim after normalising |
| D · 3390 | ₹36,000 IGST | ₹37,800 IGST | 5 | Agree the figure; supplier says freight was taxed |
| E · CN-12 | Not booked | −₹7,200 (credit note) | 7 | Book it; reverse ₹7,200 |
| F · 812 | ₹14,400 C+S | ₹14,400 IGST | 6 | Hold until head is settled |
| Total | ₹2,25,000 | ₹1,62,000 net |
Books show ₹2,25,000 of ITC; 2B shows ₹1,69,200 available less the ₹7,200 credit note, which is ₹1,62,000. The ₹63,000 gap is fully explained: ₹57,600 (bill B not filed) + ₹7,200 (credit note E) − ₹1,800 (bill D, where 2B is higher than the books).
A cautious claim for September, which many accountants would take, is A + C + D at the lower books figure, less the credit note: ₹90,000 + ₹27,000 + ₹36,000 − ₹7,200 = ₹1,45,800. Bills B and F move to the follow-up list. Agree the exact treatment with your CA.
A monthly routine
- From the 1st: watch IMS as suppliers file. Reject only bills that are wrong or not yours; leave genuine ones alone, since no action means accepted.[4]
- By the 11th: chase suppliers whose bills are not on the portal yet (type 1).
- On the 14th: download 2B and match it with the purchase register.
- Before GSTR-3B: fix IMS actions, recompute 2B if you changed anything after the 14th, and claim only what 2B supports.[4]
- Every month: carry forward unmatched bills, and clear old ones before 30 November of the next year.[3]
How Moharbill helps
- Free today: the GSTR-2B reconciliation tool matches the 2B file with your purchase register in the browser, normalising bill numbers so type 4 gaps clear themselves. Nothing is uploaded.
- Purchase bills with ITC are recorded in Moharbill, and your CA has a free seat to review them.
- Coming in v1.1: full 2B and IMS matching inside the app, with a follow-up list per supplier. It joins Pro and Business at no extra cost when it ships.
Frequently asked questions
What is GSTR-2B reconciliation?
Matching every purchase bill in your books with GSTR-2B, the monthly ITC statement the GST portal makes from your suppliers' GSTR-1 and IFF, and deciding what ITC to claim in GSTR-3B.
When is GSTR-2B generated?
On the 14th of the month after the tax period. It is a static statement; if you change an IMS action after the 14th you must recompute it before filing GSTR-3B.
Can I claim ITC on a bill that is not in GSTR-2B?
Generally no. Rule 36(4) of the CGST Rules allows ITC only on invoices and debit notes the supplier has reported and that are communicated to you in GSTR-2B.
My supplier filed late. Which month do I claim in?
The bill appears in your next open GSTR-2B after the supplier files, regardless of the bill date. Claim it in that month, within the section 16(4) time limit.
What happens if I take no action in IMS?
Records with no action are treated as deemed accepted when GSTR-2B is generated, and their ITC flows into 2B.
What is the last date to claim ITC for FY 2025-26 bills?
Under section 16(4), 30 November 2026, or the date you file the annual return for 2025-26 if that is earlier.
Sources
All read on 17 Oct 2026.
- GSTN, FORM GSTR-2B Advisory (cut-off dates, static statement on the 14th, next-open-2B rule, ITC not available cases, credit-note reversal). tutorial.gst.gov.in
- CGST Rules 2017, rule 36(4), CBIC. taxinformation.cbic.gov.in
- CGST Act 2017, section 16 (16(2)(aa), 16(4) time limit), CBIC. taxinformation.cbic.gov.in
- GSTN, advisory on the Invoice Management System (deemed acceptance, pending, recompute after the 14th, sequential 2B). tutorial.gst.gov.in
- GSTN advisory of 23 Sep 2025 on IMS changes from the October 2025 period (pending for one tax period, ITC reduction amount, remarks), as summarised by EY India, 25 Sep 2025. Secondary source. ey.com
Written by the Moharbill team
We build GST billing for distributors at Hexa Secure Labs and write these guides from the rules we code into the product. Spotted something out of date? Tell us and we will fix it within two working days.