GSTR-2B and the Invoice Management System (IMS)

GSTR-2B is the static ITC statement generated on the 14th. With IMS, recipients accept, reject or keep invoices pending before 2B is generated. No action means deemed accepted.

GSTR-2B

A static, auto-drafted ITC statement for each month (or quarter for QRMP), generally made available on the 14th of the following month. It is based on documents furnished by suppliers in GSTR-1/IFF/1A and other sources (imports, ISD). Section 16(2)(aa) links ITC eligibility to what appears in 2B.

Invoice Management System (IMS)

• Introduced from October 2024. Recipients can mark each inward record as Accept, Reject or Pending.
• Accepted records flow into GSTR-2B as eligible ITC. Rejected records are excluded. Pending records are deferred to a later period, subject to time limits.
• Records with no action are deemed accepted when 2B is generated.
• If actions are taken after the 14th, the taxpayer can recompute GSTR-2B before filing GSTR-3B.

Firm workflow

1. Download the IMS/2B data early each month.
2. Match with the purchase register (see our reconciliation article).
3. Take IMS actions and document the reasons for rejections.
4. Recompute 2B if needed, then file 3B.