TaxSavvy

Compliance Pack

GSTR-2B ITC reconciliation and IMS

  • You can claim GST paid on purchases only if your supplier has reported the invoice and it shows in your GSTR-2B.
  • Deadline: Each month after GSTR-2B is generated on the 14th, until GSTR-3B is filed; year-end cut-off under Sec 16(4) is 30 November after the financial year or the annual return date, whichever is earlier
  • Done in Reconciliation and IMS actions between the 14th (GSTR-2B date) and the 18th of each month
  • Prepared by your Savvy, checked by a CA
  1. Purchase register with supplier GSTINs
  2. Which invoices in your books are missing from GSTR-2B
  3. Download GSTR-2B
  4. Monthly ITC reconciliation sheet
The law and the stepsPay and start · ₹999Monthly, + 18% GST

Answer in brief

You can claim GST paid on purchases only if your supplier has reported the invoice and it shows in your GSTR-2B. Each month we match your purchase register with GSTR-2B, accept, reject or hold invoices in IMS, chase suppliers for missing ones and claim only the credit the law allows.

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From the official sources

What the law says, and what trips people up

From the official portal's manuals and FAQs, with the source for each point.

The law

  • CGST Act 2017, Sec 16(2)(a) to (d)

    ITC needs a tax invoice, receipt of goods or services, tax actually paid to the Government by the supplier and the recipient's own returnSource

  • CGST Act 2017, Sec 16(2)(aa) and CGST Rules, Rule 36(4)

    ITC only for invoices the supplier has reported in GSTR-1, GSTR-1A or IFF and that are communicated in GSTR-2BSource

  • CGST Act 2017, Sec 16(2), second proviso

    If the supplier is not paid value plus tax within 180 days of the invoice, the ITC is added to output tax with interest; it can be taken again on paymentSource

  • CGST Act 2017, Sec 16(4)

    No ITC on an invoice after the earlier of the September return due date following the year (now 30 November) or filing of the annual returnSource

  • Invoice Management System (GSTN, from October 2024 tax period)

    Recipient may accept, reject or keep pending supplier records; no action means deemed accepted; GSTR-2B is generated on the 14th and can be regenerated until GSTR-3B is filedSource

  • GSTN advisories of 25 September and 29 October 2025 (from October 2025 period)

    Credit notes and downward amendments can be kept pending for one tax period; recipient declares ITC actually availed and reverses only that much; remarks visible to supplier; import Bills of Entry appear in IMSSource

  • CGST Act 2017, Sec 155

    The person claiming ITC carries the burden of proving the claimSource

  • Government fee

    No government fee. Wrongly availed and utilised ITC carries interest at 18 percent a year under Sec 50(3). Source: https://taxgarden.in/blog/gst-late-fee-interest-penalty-gstr-3b-gstr-1-gstr-9-guide

On the portal

  1. Login at gst.gov.in > Services > Returns > Invoice Management System (IMS) dashboard
  2. Select inward supplies; filter by supplier or record type
  3. Mark each record Accept, Reject or Pending; for credit notes enter the ITC to be reversed; add remarks for reject or pending
  4. Returns Dashboard > GSTR-2B > View or download; use Compute GSTR-2B again if actions were taken after the 14th
  5. Use Communication Between Taxpayers to notify suppliers of missing or wrong invoices
  6. Carry the ITC figures into GSTR-3B Table 4 and file

What trips people up

  • Invoice in books but not in GSTR-2B

    Do not claim yet; ask supplier to report it in GSTR-1 or GSTR-1A; hold the GST portion of payment until it appearsSource

  • Genuine invoice rejected in IMS by mistake

    Change the action and recompute GSTR-2B before filing GSTR-3B for that periodSource

  • Supplier corrected an invoice with a credit note and IMS cannot link it

    Ask the supplier to amend the original invoice in GSTR-1 insteadSource

  • Credit note accepted although ITC was never taken on the original invoice

    From October 2025, declare the ITC actually availed and reverse only that amount; nil if none was takenSource

  • Supplier's GSTR-1 blocked by its own unfiled GSTR-3B

    Follow up in writing; keep evidence; claim within the Sec 16(4) cut-off once it appearsSource

People ask

If I do nothing in IMS, do I lose the credit?

No. Records with no action are deemed accepted and flow to GSTR-2B.Source

Can I keep a credit note pending?

From the October 2025 period, credit notes and downward amendments can be kept pending for one tax period only.Source

Till when can I claim ITC of FY 2025-26?

By 30 November 2026 or the date you file the annual return, whichever is earlier.Source

Does a complaint against my supplier give me the ITC?

No. The invoice must still be reported and appear in GSTR-2B.Source

When is GSTR-2B ready?

On the 14th of the next month; it can be regenerated after IMS actions until GSTR-3B is filed.Source

IDFD

How we solve it: 4 steps

Every line tracked live.

Step 1 of 4 · What we need from you

Tap each one you already have

Ready0 / 7
  • Purchase register with supplier GSTINs
  • Purchase invoices and debit notes
  • Goods receipt or service proof
  • Vendor payment ledger with dates
  • Credit notes received from suppliers
  • Import Bills of EntryOptional
  • Portal login of the GSTIN

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Answers on this topic

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₹999

₹999 + ₹179.82 GST = ₹1,178.82

Monthly. Delivered in Reconciliation and IMS actions between the 14th (GSTR-2B date) and the 18th of each month. Due: Each month after GSTR-2B is generated on the 14th, until GSTR-3B is filed; year-end cut-off under Sec 16(4) is 30 November after the financial year or the annual return date, whichever is earlier

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