What it means
Your suppliers’ GSTR-1 filings land in your GSTR-2B, generated on the 14th of the next month. Since October 2024 it is built from your choices in the Invoice Management System: accepted records count, rejected ones do not, pending ones wait. You can act on records after it is generated and recompute it until you file GSTR-3B. Only credit in GSTR-2B can be claimed.
Example
Kaveri Agencies’ purchase register for October 2026 shows 46 bills with GST of ₹2,10,400. GSTR-2B shows 43 of them, worth ₹1,96,900.
| Gap | Action |
|---|---|
| 2 bills, ₹9,000: supplier filed late | Claim in the month they appear |
| 1 bill, ₹4,500: wrong GSTIN on it | Ask the supplier to amend |
Kaveri claims ₹1,96,900 in GSTR-3B for October, not ₹2,10,400.
Common mistakes
- Treating GSTR-2B as a list to tick and not matching it bill by bill against the books.
- Matching only by invoice number; suppliers type numbers differently, so match by GSTIN, date and amount too.
- Forgetting to follow up the gap; unclaimed credit lapses after the yearly time limit.
In MyRecords
You download GSTR-2B from the portal and upload it; MyRecords matches it against purchase bills, shows matched, mismatched, possible and missing rows with the ITC at risk and run history, and can make a draft bill from an unmatched row. Fetching GSTR-2B straight from the portal is available once you connect a GST Suvidha Provider account.