Answer

1. F

   Facts

   GSTR-2B is generated on the 14th of the next month. If you change actions in IMS after that, you can recompute GSTR-2B until you file GSTR-3B for the period.

2. P

   Provisions and law

   • Invoice Management System (GSTN advisories, October 2024 onwards)Recipients accept, reject or keep pending supplier records; records with no action are deemed accepted and flow into GSTR-2B; credit notes can be kept pending for one tax period from the October 2025 period.
   • Rule 36(4), CGST Rules 2017ITC can be taken only on invoices and debit notes furnished by suppliers in GSTR-1 or IFF and communicated in GSTR-2B.
3. A

   Analysis

   The 14th-day 2B reflects all IMS actions so far, with records you did not act on treated as accepted. If you reject or keep pending some records after the 14th, use the option to compute GSTR-2B again, otherwise the 3B auto-fill will still show the old figures. Quarterly filers get the 2B for the quarter after the quarter ends. Always download the final 2B you relied on and keep it with the return file.

4. C

   Conclusion

   1. 1Download GSTR-2B after the 14th.
   2. 2Take IMS actions for any doubtful records.
   3. 3Recompute GSTR-2B if you changed actions after the 14th.
   4. 4Download the final version and file GSTR-3B using it.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.