GSTR-2B Download and IMS on the GST Portal: Step-by-Step Guide (2026)
GSTR-2B decides how much input tax credit you can claim, and IMS now decides what goes into GSTR-2B. Here is how to use both on the GST portal every month.
Official portal: GST Portal (GSTN)
Indus Tax is a private CA firm, not affiliated with the Government of India. This guide explains the official process; we never ask for your portal password.
What GSTR-2B and IMS are
GSTR-2B is a monthly statement of the input tax credit available to you, built from what your suppliers report in GSTR-1 and IFF, plus import data. Unlike GSTR-2A, it is static once generated. The Invoice Management System (IMS), live since October 2024, sits in front of GSTR-2B: you accept, reject or keep pending each record your suppliers upload, and GSTR-2B is built from those actions.
Key dates and rules
Keep these in mind before filing GSTR-3B:
- GSTR-2B is generated on the 14th of the month following the tax period
- Records you take no action on in IMS are deemed accepted when GSTR-2B is generated
- After changing IMS actions you can recompute GSTR-2B — but only before filing GSTR-3B for that period
- Bills of entry for imports, including imports from SEZs, now also appear in IMS
How to download GSTR-2B
Download it every month for reconciliation:
- 1Log in to gst.gov.in.
- 2Go to Services > Returns > Returns Dashboard.
- 3Select the financial year, quarter and period, then click Search.
- 4In the GSTR-2B tile, click View for the summary or Download.
- 5Generate the Excel file (or JSON for offline tools) and save it.
How to use IMS before filing GSTR-3B
Review supplier uploads as they arrive, not just before the due date:
- 1Go to Services > Returns > Invoice Management System (IMS) Dashboard.
- 2Click View under Inward Supplies to see invoices, debit notes and credit notes uploaded by suppliers.
- 3Match each record with your purchase register.
- 4Mark each record Accept, Reject or Pending, and click Save.
- 5If you changed actions after the 14th, click Compute GSTR-2B again before filing GSTR-3B.
Accept, reject or pending — what each action does
The Pending option is not available for every record type; the portal disables it where it does not apply.
| Action | Effect on ITC | When to use it |
|---|---|---|
| Accept | Included in GSTR-2B as available ITC | Invoice matches your books and goods or services were received |
| Reject | Excluded from GSTR-2B; supplier must correct it | Invoice is wrong, duplicate or not yours |
| Pending | Held back and shown again in a later period | Goods not yet received or details still being checked |
| No action | Deemed accepted when GSTR-2B is generated | Avoid relying on this — review actively |
Reconcile before you file
The ITC you claim in GSTR-3B should not exceed what GSTR-2B shows. Reconcile GSTR-2B with your purchase register every month, chase suppliers who have not uploaded invoices, and keep notes on rejected and pending items. Our GST reconciliation guide sets out a monthly routine.
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