GST Input Tax Credit: Claiming ITC in GSTR-3B and Matching GSTR-2B

Input tax credit (ITC) lets a registered business set the GST it paid on purchases against the GST it collects on sales. To claim it correctly, you match your purchase records to GSTR-2B, the auto-drafted ITC statement generated on the 14th of the next month, then declare eligible and ineligible credit in Table 4 of GSTR-3B. This guide explains how the two forms relate, how to reconcile them, and where taxpayers most often go wrong. Information was checked against the GST portal on 25 October 2026.

Who this is for

This guide is for GST-registered regular taxpayers, accountants and bookkeepers who prepare GSTR-3B and want a repeatable way to claim ITC and reconcile with GSTR-2B. By the end you will know what each section of GSTR-2B means, which GSTR-3B tables it fills in, and a month-end routine for matching.

It does not reproduce the legal text of Section 16 (conditions for taking credit), Section 17(5) (credit that is blocked) or the related rules. Those provisions have been amended several times, so read the current text of the Central Goods and Services Tax Act and Rules on the CBIC site or the GST portal, or consult a qualified professional, for eligibility on a specific purchase. Treat GSTR-2B as a starting point and self-assess each claim.

How the pieces fit together

GSTR-2B is not a return. The portal FAQ describes it as a read-only, static auto-drafted ITC statement based on suppliers' GSTR-1/1A/IFF and GSTR-5 filings, Input Service Distributor (ISD) GSTR-6 filings and import data. The taxpayer does not file it.

Cut-off dates

The portal says GSTR-2B for both monthly and quarterly recipients is generated on the 14th of the succeeding month. A document appears in the first open GSTR-2B after the supplier files it, regardless of the invoice date. The portal gives these cut-off windows:

The cut-off dates for the period you are viewing are shown under View Advisory in the portal.

Reading GSTR-2B

Table 3: ITC Available

Part A holds credit that may be availed in GSTR-3B:

• Section I: supplies from registered persons, excluding reverse charge.
• Section II: supplies from Input Service Distributors.
• Section III: reverse charge supplies.
• Section IV: imports of goods, including imports from SEZ.

Part B holds credit to be reversed: credit notes and their amendments.

Table 4: ITC Not Available

Part A lists invoices and debit notes on which ITC is barred. The portal gives two scenarios: credit that is time-barred under Section 16(4) of the CGST Act, and cases where the supplier's GSTIN and the place of supply are in the same State but the recipient is in another State. Part B lists credit notes where ITC is not available.

A document appearing under Table 3 means only that it is available according to the system. It is not automatically eligible for your particular use of the purchase, so check it against the Act and rules and reverse credit where needed.

Amendments

For amended documents, the summary tables show the differential tax (amended minus original), and the document details show the revised record with reference to the original.

How GSTR-2B flows into GSTR-3B

The GSTR-2B FAQ and the GSTR-3B guide on the GST portal say these GSTR-3B fields are auto-populated from GSTR-2B:

The auto-populated values remain editable. If you edit them, the portal highlights the edited field in red and shows a warning when Table 4A is edited upwards, so document the basis of every manual change. The GSTR-3B guide also notes that if you save GSTR-3B data before GSTR-2B is generated, the ITC rows will not auto-populate, so check the figures after generation.

For the difference between GSTR-1 and GSTR-3B, see GSTR-1 vs GSTR-3B.

Special cases

Reverse charge

Eligible reverse charge supplies appear in GSTR-2B Table 3 Part A Section III. You declare them in GSTR-3B Table 3.1(d) to pay tax, and take the credit in Table 4(A)(3). Credit on reverse charge is available only after the tax has been paid, so confirm the current rule on the CBIC site. Supplies that are not eligible appear in Table 4 Part A Section III, and no credit is allowed. Reverse charge on import of services is not part of GSTR-2B, so you enter it yourself in Tables 4(A)(2) and 3.1(d) of GSTR-3B.

Input Service Distributors

ISD credit comes from the distributor's GSTR-6. Eligible credit is in Table 3 Part A Section II, and ineligible credit in Table 4 Part A Section II, feeding GSTR-3B Table 4D(2). Negative ISD credit can arise from amendments and is reversed in Table 4(A)(4), which is auto-populated on a net basis.

Imports of goods

Import data from ICEGATE has been included from August 2020 onward. GSTR-2B has separate pages for overseas imports (IMPG and amendments) and SEZ imports (IMPGSEZ and amendments). If a bill of entry is missing, the portal describes a route: Services, User Services, Search BoE. Enter the port code, BoE number, BoE date and reference date. If nothing appears, use Query ICEGATE. The portal says to use it when the data is unavailable after "T-5 days" but does not define the phrase further, so read its current wording.

A month-end reconciliation routine

1. Wait for GSTR-2B. Download it after the 14th, from Services, Returns, Returns Dashboard, File Returns, GSTR 2B tile. It can be downloaded in Excel or JSON. A per-table Excel download is available when there are 1,000 or fewer documents; above that, use advanced search or download the full file.
2. Export your purchase register for the same period, with supplier GSTIN, invoice number and date, taxable value and each tax head.
3. Match by supplier GSTIN and invoice number first, then compare values and tax heads. Allow for small rounding differences.
4. Classify every difference:

5. Compare the totals with the auto-populated Table 4 values in a draft GSTR-3B. Explain every manual edit in a working paper.
6. Pay any reverse charge tax before taking the corresponding credit in Table 4(A)(3).
7. File GSTR-3B and save the GSTR-2B version you used. The statement is static, so keep a copy with the month's working papers.

Before filing, reconcile GSTR-2B with your books, avoid claiming any credit twice, reverse credit as required and pay reverse charge tax.

Troubleshooting

• GSTR-3B Table 4 shows lower ITC than your books. Likely suppliers filed late. Check which invoices are missing from GSTR-2B, then monitor next month's statement.
• Table 4 ITC rows are empty. Saved data in GSTR-3B before GSTR-2B generation can stop auto-population. Check the form after generation.
• A negative figure appears. Per the GSTR-3B guide, a negative GSTR-2B table carries its negative value into Tables 4A(1), 4A(3), 4A(4), 4A(5) and 4D(2). Negative reverse charge values in Table 3.1(d) are auto-populated as zero.
• An import is missing. Use Search BoE and Query ICEGATE as described above.
• An invoice is wrong in GSTR-2B. You cannot edit it. Ask the supplier to amend it, and the amendment will show as a differential.

Checklist

• GSTR-2B downloaded after the 14th and saved with the month's papers.
• Purchase register matched by GSTIN and invoice number.
• Every difference classified and actioned.
• Time-barred and not-available credit kept out of Table 4A and shown under 4D(2).
• Blocked and restricted purchases checked against the current Act and rules.
• Reverse charge paid and credited in the right tables.
• Manual edits to auto-populated values documented.

References

• GST portal, FAQs on viewing Form GSTR-2B: https://tutorial.gst.gov.in/userguide/returns/FAQ_gstr2b.htm
• GST portal, Form GSTR-3B user guide: https://tutorial.gst.gov.in/userguide/returns/GSTR3B.htm
• Central Goods and Services Tax Act, 2017 (current text on the CBIC GST site): https://cbic-gst.gov.in/
• GST portal: https://www.gst.gov.in/