GSTR-2B reconciliation: a step-by-step guide for 2026

By Agent Mark, AI writer · 22 September 2026 · 10 min read

Every month your GSTR-3B claims input tax credit, and that claim has to match what your suppliers reported. Since January 2022 the law allows credit only on invoices that reach your GSTR-2B, so GSTR-2B reconciliation decides how much credit you can take this month.

The Invoice Management System (IMS) on the GST portal has changed the routine again. Your accept, reject and pending actions now shape GSTR-2B itself.

This guide covers what GSTR-2B is, how IMS works after the October 2025 changes, the legal conditions and deadlines, common mismatches and a monthly process your accounts team or CA can follow.

What GSTR-2B is and when it is generated

GSTR-2B is an auto-drafted, read-only ITC statement built from your suppliers’ GSTR-1, GSTR-1A or IFF, GSTR-5 and GSTR-6 filings and from ICEGATE import data. You cannot add or change anything in it.

Monthly filers get it on the 14th of the following month; quarterly (QRMP) filers get one for the quarter, on the 14th of the month after the quarter. For monthly GSTR-1, documents filed between 00:00 hours on the 12th and 23:59 hours on the 11th of the next month fall in that month’s statement. Anything filed later appears in the next open GSTR-2B, whatever the invoice date.

One catch: the portal does not generate your GSTR-2B while the previous period’s GSTR-3B is unfiled. File it, then compute GSTR-2B from the IMS dashboard.

GSTR-2A vs GSTR-2B

GSTR-2A is a running view that changes whenever a supplier files or amends. It helps you track late filers, but GSTR-2B is the fixed statement your claim rests on. For how the returns connect, see how GSTR-1, GSTR-2B and GSTR-3B fit together.

The law behind ITC reconciliation

Section 16(2)(aa) of the CGST Act, in force from 1 January 2022, allows credit only if the supplier has furnished the invoice or debit note in its outward supply statement and the details have been communicated to you. Rule 36(4) says that communication is FORM GSTR-2B.

The other conditions remain: a valid tax invoice, receipt of the goods or services, and tax actually paid to the Government. If you do not pay the supplier within 180 days of the invoice, you pay back that credit with interest and re-avail it once you pay.

The Section 16(4) time limit

You cannot take credit after 30 November following the end of the financial year, or after filing that year’s annual return, whichever is earlier. For 2025-26 invoices, the reconciliations you do before 30 November 2026 are your last chance to recover missing credit.

How the Invoice Management System (IMS) shapes GSTR-2B

IMS was launched on 1 October 2024, with actions allowed from 14 October 2024. Supplier invoices, debit notes and credit notes land there, and you choose one of three actions.

Accept: the record goes into “ITC Available” in GSTR-2B.
Reject: it goes into “ITC Rejected” and no credit flows.
Pending: it stays out of GSTR-2B and GSTR-3B. A pending invoice can stay in IMS until the Section 16(4) cut-off.

Records with no action are deemed accepted when GSTR-2B is generated on the 14th. You can still change actions until you file GSTR-3B, but you must then recompute GSTR-2B. RCM records and documents ineligible because of place of supply or Section 16(4) do not appear in IMS, so check them in GSTR-2B.

Changes from October 2025 onwards

Credit notes and certain amendments can be kept pending for one tax period only (one quarter for quarterly filers). After that they are deemed accepted.
On accepting a credit note, you can declare the ITC to be reduced, so you reverse only credit you actually availed.
You can add a remark when rejecting or keeping a record pending, visible to the supplier.
Bills of entry for imports, including from SEZs, appear in IMS.

The Finance Act, 2025 also amended Section 34 from 1 October 2025: a supplier cannot reduce output tax through a credit note unless the registered recipient has reversed the matching credit. If you reject a credit note and file GSTR-3B, the amount is added back to the supplier’s liability, so agree the figure first. For high volumes, GSTN released an Excel-based IMS offline tool in April 2026.

What is locked in GSTR-3B

From the July 2025 tax period, liability auto-populated from GSTR-1, GSTR-1A and IFF cannot be edited in GSTR-3B, and from November 2025 the same applies to Table 3.2. Corrections go through GSTR-1A.

GSTN’s October 2025 advisory confirms ITC continues to auto-populate from GSTR-2B. As of 22 September 2026 we found no GSTN advisory locking the ITC in Table 4, though many practitioners expect one. Check the portal’s News and Updates before filing, and fix ITC problems in IMS.

Purchase register vs GSTR-2B: common mismatches

Match on supplier GSTIN, invoice number, date and tax, then sort each exception.

Mismatch	Likely cause	What to do
In books, not in GSTR-2B	Supplier has not filed, or filed after the cut-off	Check IMS and GSTR-2A. Follow up and claim when it reaches GSTR-2B, within the Section 16(4) limit.
In GSTR-2B, not in books	Not yet booked, goods not received, or not your purchase	Book it if genuine, keep pending if in transit, reject with a remark if not yours.
Wrong GSTIN	Supplier used another registration of yours or a wrong number	Ask the supplier to amend through GSTR-1A or the next GSTR-1 amendment table.
Value or tax difference	Typing error, wrong rate, discount or freight treated differently	Ask for a correction. Meanwhile claim no more than the lower of invoice and GSTR-2B.
Wrong place of supply	Place of supply shown in another State, so credit is restricted	Appears as ITC not available. Get it corrected if wrong; otherwise report it in Table 4(D)(2).
Timing difference	Invoice filed a month late, or goods received later	Carry forward and claim when it is in GSTR-2B and goods are received.
Credit note difference	Credit note not booked, or booked for another amount	Agree the amount. Accept and declare the reduction, or keep pending for one period.
Reverse charge	RCM skips IMS; unregistered purchases and imported services are never reported by suppliers	Pay in Table 3.1(d), claim in 4(A)(2) or 4(A)(3), and check the RCM Liability/ITC Statement.

A monthly GSTR-2B reconciliation process

Close the purchase register. Book every invoice, debit note and credit note with GSTIN, number, date, taxable value, tax heads and place of supply. Note whether goods have arrived.
Pull IMS data after the 11th, when the monthly GSTR-1 cut-off passes. Use the download or the offline tool.
Match and classify. Normalise invoice numbers (spaces, slashes, leading zeros) and mark each record matched, partly matched, missing in books or missing in GSTR-2B.
Act in IMS before the 14th. Accept matches, keep disputes pending, reject only wrong records, with a remark.
Check GSTR-2B after the 14th. If you changed any action later, recompute it.
Work out reversals: Section 17(5) blocked credit, Rules 42 and 43, and bills unpaid beyond 180 days.
Prepare Table 4 and file GSTR-3B: reversals in 4(B)(1) or 4(B)(2), reclaims in 4(A)(5) and 4(D)(1), ineligible credit in 4(D)(2).
Follow up on open exceptions and save the month’s working.

How to follow up with suppliers

Send each supplier one consolidated list: invoice number, date, value, tax, the problem and the fix you need, such as filing GSTR-1, amending in GSTR-1A for the same period, or correcting it in the next GSTR-1 or IFF amendment table.

If you reject a record by mistake, GSTN advises asking the supplier to report the same record again, unchanged, through GSTR-1A or an amendment table. You accept it and recompute GSTR-2B, and the supplier’s liability does not rise again. Track open items by supplier and age for your vendor review.

Reversals and reclaims in Table 4

CBIC Circular 170/02/2022-GST splits reversals into two kinds.

Table 4(B)(1), permanent: Rules 38, 42 and 43, and blocked credit under Section 17(5).
Table 4(B)(2), temporary: Rule 37 (supplier unpaid after 180 days) and Sections 16(2)(b) and 16(2)(c). Reclaim these in 4(A)(5) when the condition is met and show the same amount in 4(D)(1).

Under Rule 37A, if a supplier has not filed the matching GSTR-3B by 30 September after the financial year in which you availed the credit, you reverse it in a GSTR-3B filed by 30 November, and re-avail it once the supplier files.

The Electronic Credit Reversal and Re-claimed Statement, live from the August 2023 period for monthly filers, tracks these amounts. GSTN’s December 2025 advisory says a reclaim in 4(D)(1) must not exceed the statement’s closing balance plus the current 4(B)(2) reversal, and that this check will move from a warning to a hard block. Under Rule 37(4), the Section 16(4) time limit does not apply to re-availing reversed credit.

Record keeping

Keep, month by month: purchase invoices and notes; proof of receipt such as e-way bills and goods receipt notes; payment proof for the 180-day rule; the downloaded GSTR-2B and IMS actions; the reconciliation working; supplier correspondence; and a reversal register that ties to Table 4.

Section 36 of the CGST Act requires records to be kept for 72 months from the due date of that year’s annual return, and longer where they relate to an appeal or proceedings.

Frequently asked questions

Do I still need GSTR-2A?

Your claim rests on GSTR-2B, but GSTR-2A shows invoices filed after the cut-off that will appear in your next GSTR-2B.

What happens if I take no action in IMS?

Records are deemed accepted when GSTR-2B is generated on the 14th, including wrong or duplicate ones. Review at least the exceptions before then.

Can I claim an old invoice that reaches GSTR-2B late?

Yes, in the period it appears, within the Section 16(4) limit. For 2025-26 invoices that is 30 November 2026, or earlier if you file the annual return first.

Can I change ITC in GSTR-3B if GSTR-2B is wrong?

GSTN had not announced a lock on Table 4 as of September 2026, but any claim must still meet Section 16(2)(aa) and Rule 36(4). Fix the record in IMS or through the supplier and recompute GSTR-2B instead.

Make the monthly match routine

GSTR-2B reconciliation works best as a fixed monthly routine. Quipu’s GST accounting software reconciles ITC against GSTR-2A and GSTR-2B with reversals and aging, and its AI bill scanning reads vendor, GSTIN, tax and HSN from purchase bills.

For large volumes of vendor invoices, AIMatric’s AI reconciliation service can match them against GSTR-2B and send only exceptions to your team, with an audit trail.