What is GSTR-2B? How input tax credit reaches you
Written by Tax Paramarsh editorial teamReviewed by Tax Paramarsh GST deskLast updated 3 October 2026Applies to: GST rules in force on 3 October 2026
GSTR-2B is a monthly statement the GST portal prepares for you from your suppliers’ filed returns. It decides how much input tax credit you can claim in GSTR-3B — so it is the most important document in your monthly GST work.
When it is generated
GSTR-2B for a month is generated on the 14th of the following month. It is static — it doesn’t change when suppliers file late; those invoices appear in a later month’s 2B.
What it contains
- Invoices, debit and credit notes reported by your suppliers.
- IGST paid on imports, from customs data.
- Credit that is available, and credit that is not (for example, where the supplier’s place of supply rules mean no credit).
How IMS changes it
Through the Invoice Management System (IMS) you accept, reject or keep pending each supplier invoice. Accepted invoices flow into GSTR-2B; rejected ones don’t; pending ones wait. If you take no action, invoices are treated as accepted. After acting in IMS you can recompute your GSTR-2B before filing.
How to use it
Match it with your purchase register every month, claim only eligible credit that appears in it, and follow up with suppliers for invoices that are missing.
Key takeaways
- GSTR-2B is generated on the 14th and guides your ITC claim.
- Act on invoices in IMS before you file.
- Missing invoices mean supplier follow-up, not a claim from your books.
Common questions
Can I claim credit that isn’t in GSTR-2B?
Generally no. The supplier has to report the invoice first; then you claim it in the month it appears, within the legal time limit.
What is the last date to claim missed ITC for a year?
30 November of the following year, or the date you file the annual return, whichever is earlier.
Related
General information, reviewed on 3 October 2026 — not advice for your specific case. GST rules, forms and due dates change; talk to us before acting.