ITC · IMS · free Excel kit
GSTR‑2B vs books reconciliation and what to do in IMS.
A free Excel kit that matches your purchase register with GSTR-2B and tells you what to accept, reject or keep pending in the Invoice Management System, with every rule linked to its source.
- FY 2025-26 ITC cut-off: 30 Nov 2026
- Checked against CBIC and GSTN on 24 Oct 2026
- No macros, no sign-up
Every month
From supplier upload to GSTR-3B.
ITC in GSTR-3B comes from GSTR-2B, and GSTR-2B comes from what your suppliers report. Reconcile between the 14th and the day you file.
Suppliers report their invoices
Invoices, debit and credit notes saved or filed in GSTR-1, GSTR-1A or IFF flow into your IMS as suppliers upload them.
GSTN IMS FAQDraft GSTR-2B is generated
Rule 60(8) makes GSTR-2B available a day after the GSTR-1/IFF due date, so normally on the 14th. It moves when due dates are extended.
Rule 60Reconcile and act in IMS
Match GSTR-2B with your purchase register. Accept, reject or keep documents pending. No action means deemed accepted.
GSTN IMS advisoryRecompute GSTR-2B
If you act on anything after the 14th, recompute GSTR-2B from IMS before filing. There is no limit on recomputes until GSTR-3B is filed.
GSTN IMS FAQFile GSTR-3B
ITC in Table 4 is auto-filled from GSTR-2B. Accepted and rejected records leave IMS once GSTR-3B is filed.
GSTN IMS FAQ
IMS action finder
Accept, reject or keep pending?
Pick the document and what is going on with it. Acting in IMS is optional: anything you leave is deemed accepted when GSTR-2B is generated.
In IMS
Accept
Accept it, or take no action: it is deemed accepted when GSTR-2B is generated. Still exclude blocked credits under section 17(5).
IMS, in short
What each action does.
| Action | Your ITC | Your supplier |
|---|---|---|
| Accept | The document goes to “ITC available” in GSTR-2B and auto-fills GSTR-3B. | Nothing changes for the supplier. |
| Reject | The document goes to “ITC rejected” in GSTR-2B (shown for reference only) and does not fill GSTR-3B. | The supplier must amend or report it again through GSTR-1A or a later GSTR-1/IFF. For a rejected credit note, the supplier’s liability goes up in its next GSTR-3B. |
| Pending | The document stays out of GSTR-2B and GSTR-3B for now and carries forward in IMS. | Nothing yet. Invoices and debit notes can stay pending until the section 16(4) time limit; credit notes for one tax period only. |
| No action | Deemed accepted when GSTR-2B is generated. | Nothing changes for the supplier. |
In IMS
- Invoices, debit notes and credit notes saved or filed by suppliers in GSTR-1, GSTR-1A or IFF
- Their amendments
- Supplies through e-commerce operators under section 9(5)
- Bills of entry for imports of goods, from the October 2025 period (accept or pending only; they cannot be rejected)
Not in IMS (straight to GSTR-2B)
- Reverse charge supplies
- ISD invoices (GSTR-6)
- Supplies from non-resident taxable persons (GSTR-5)
- Documents where ITC is not available because of place of supply or the section 16(4) time limit
- Rule 37A reversal records (GSTN works them out and shows them in GSTR-2B)
Credit notes
Credit notes since October 2025.
GSTN changed how credit notes work in IMS from the October 2025 tax period.
Pending for one tax period
Credit notes, upward credit-note amendments and some downward amendments can be kept pending for one tax period: a month for monthly filers, a quarter for QRMP filers. The last day is the GSTR-3B due date of the following period. After that, the record is deemed accepted.
GSTN FAQ, Oct 2025You can declare the reversal
When you accept a credit note, the portal asks whether ITC needs to be reduced. Answer “No” to reduce nothing, “Yes” with no amount to reverse the full ITC, or “Yes” with an amount for a partial reversal. A remark is needed for a partial or no reversal.
GSTN FAQ, Oct 2025Only from the October 2025 period
The new options apply to records whose GSTR-2B period is October 2025 or later. A credit note in a September 2025 GSTR-1 follows the old rule.
GSTN FAQ, Oct 2025
Reading the result
Six statuses, and what to do with each.
The kit gives every line one of these statuses. A match tells you the supplier reported it; it does not by itself make the credit eligible.
- 01
Matched
Same supplier GSTIN and invoice number, tax within your tolerance.
Do: Accept in IMS (or leave it: no action is deemed acceptance). Still check section 17(5) and the other section 16 conditions yourself.
- 02
Amount differs
Same GSTIN and invoice number, but the tax differs by more than your tolerance.
Do: Find which side is wrong. If the supplier’s figure is wrong, reject or keep the invoice pending and ask them to amend through GSTR-1A or their next GSTR-1.
- 03
In books, not in GSTR-2B
You recorded the purchase but the supplier has not reported it, or reported it under another period or GSTIN.
Do: Do not claim it yet: section 16(2)(aa) and rule 36(4) allow ITC only on documents in GSTR-2B. Chase the supplier; claim it in the month it appears, before 30 Nov 2026 for FY 2025-26.
- 04
In GSTR-2B, not in books
The supplier reported a document you have not recorded.
Do: Check whether you received the goods or services. If the invoice is not yours or is wrong, reject it. If it is yours, book it.
- 05
Invoice number matches, GSTIN differs
Probably the supplier used a different GSTIN (another branch) or you booked the wrong one.
Do: Confirm with the supplier. ITC goes to the GSTIN on the invoice.
- 06
ITC not available in GSTR-2B
GSTR-2B shows “No” only for the section 16(4) time limit or a place-of-supply mismatch.
Do: Do not claim it. “Yes” does not mean the credit is eligible: blocked credits under section 17(5) are for you to exclude.
Rules the kit flags
Five rules that cost ITC if you miss them.
- Section 16(4)
ITC on FY 2025-26 documents must be claimed by 30 Nov 2026 or the date you file GSTR-9, whichever is earlier.
In the kit: FY 2025-26 documents still not in GSTR-2B, with the 30 Nov 2026 deadline. Section 16
- Rule 37
If you have not paid the supplier within 180 days of the invoice date, reverse the ITC in proportion to the unpaid amount, with interest. Re-claim it when you pay. Reverse charge supplies are excluded.
In the kit: Unpaid invoices older than 180 days. Rule 37
- Rule 37A
If the supplier has not filed the GSTR-3B for the period by 30 September after the year in which you claimed the ITC, reverse it in a GSTR-3B filed by 30 November. Re-claim it once the supplier files.
In the kit: Suppliers marked as not having filed GSTR-3B. Rule 37A
- Section 17(5)
Blocked credits (for example motor vehicles, food and beverages, personal consumption) are not available even if they appear in GSTR-2B.
In the kit: Lines you mark as blocked. Section 17(5)
- Section 50(3)
Interest on wrongly availed ITC applies only if it was also utilised, from the date of utilisation (rule 88B).
In the kit: Not calculated in the kit. Section 50
Coming, not yet law
The 57th GST Council (8 Oct 2026) recommended rules that would give IMS a statutory basis, align GSTR-3B ITC with GSTR-2B and set how long a credit note can stay pending, from the return for April 2027. These are recommendations only, subject to public consultation; nothing has been notified. 57th Council
Free reconciliation kit
Paste two lists. Get the differences.
Paste your purchase register and the B2B rows from the GSTR-2B Excel. The kit matches them on supplier GSTIN and invoice number, applies your tolerance, and marks every line. No macros, no sign-up, works in Excel and Google Sheets.
- Read me How to paste your data, what each status means, and the sources.
- Settings Your tolerance (₹) for a match, the period and your GSTIN.
- Books Paste your purchase register. Each line gets a status, the GSTR-2B tax, the difference, a suggested IMS action, and the rule 37 and 37A flags.
- GSTR-2B Paste the B2B rows from the GSTR-2B Excel. Each line gets its status against your books.
- Summary Count and tax for each status, ITC per books vs GSTR-2B.
- IMS guide What Accept, Reject and Pending do, and what to do for each status.
Check the column order against your own GSTR-2B download: the portal’s layout can change.
Sleet GST Filing
Or let Sleet do the matching.
Sleet builds your ITC register from the bills you scan and matches it with GSTR-2B every month, so the differences are ready before you open IMS. You or your CA act in IMS and file GSTR-3B on the portal.
Questions
GSTR-2B and IMS questions, answered.
Something else? Message us on WhatsApp at +91 82001 72869 or write to sales@getsleet.cloud.
Is it mandatory to act on invoices in IMS?
No. If you take no action, documents are deemed accepted when GSTR-2B is generated. Acting is optional, but it is how you keep wrong invoices out of your ITC.
When is GSTR-2B generated?
Rule 60(8) makes it available a day after the GSTR-1/IFF due date, so normally on the 14th of the next month. QRMP filers get a quarterly GSTR-2B after the quarter. If you act in IMS after it is generated, recompute GSTR-2B before filing GSTR-3B.
Can I claim ITC on an invoice that is not in GSTR-2B?
No. Section 16(2)(aa) and rule 36(4) allow ITC only on documents your supplier has reported and that appear in GSTR-2B. Ask the supplier to report it, then claim it in the period it appears, within the section 16(4) time limit.
Can I keep a credit note pending in IMS?
From the October 2025 tax period, yes, for one tax period. After the GSTR-3B due date of the following period it is deemed accepted. When accepting, you can declare whether and how much ITC to reverse.
What happens to my supplier if I reject an invoice?
They have to amend or report it again through GSTR-1A or a later GSTR-1/IFF. If you reject a credit note, their tax liability goes up in their next GSTR-3B.
Does “ITC availability: Yes” in GSTR-2B mean I can claim it?
Not by itself. GSTR-2B marks credit unavailable only for the section 16(4) time limit or a place-of-supply mismatch. Blocked credits under section 17(5) and the other section 16 conditions (goods received, supplier paid the tax) are for you to check.
What is the last date to claim FY 2025-26 ITC?
30 November 2026, or the date you file GSTR-9 for FY 2025-26 if that is earlier (section 16(4)).
Does Sleet file my GST returns?
No. Sleet builds your ITC register from the bills you scan and matches it with GSTR-2B, so the differences are ready before you act in IMS. You or your CA file GSTR-3B on the portal.
Sources
Where every rule on this page comes from.
We check this page against the official text whenever a notification or GSTN advisory changes GSTR-2B or IMS.
Last checked against the sources below:
- CGST Act, section 16 (conditions for ITC; time limit in s.16(4))
- CGST Act, section 17(5) (blocked credits)
- CGST Act, section 38 (statement of input tax credit)
- CGST Act, section 50 (interest), with rule 88B (Notification 14/2022-CT)
- CGST Rules, rule 36(4) (ITC only on documents in GSTR-2B; Notification 40/2021-CT)
- CGST Rules, rule 37 (180-day payment rule; Notifications 19/2022 and 26/2022-CT)
- CGST Rules, rule 37A (supplier has not filed GSTR-3B; Notification 26/2022-CT)
- CGST Rules, rule 60(7) and (8) (GSTR-2B and when it is made available)
- GSTN, revised advisory on the Invoice Management System (2024)
- GSTN, FAQs on the Invoice Management System (22 Sep 2024)
- GSTN, FAQ on new changes in IMS from the October 2025 tax period
- GSTN, advisory on bills of entry in IMS (30 Oct 2025)
- GSTN, user manual: GSTR-2B
- 57th GST Council, press release (8 Oct 2026), paras 5.1 to 5.3
This page explains the law as notified; it is not legal advice. For a specific case, confirm with your CA.
Match every bill before you open IMS.
Sleet keeps your ITC register in step with GSTR-2B, month after month.