GSTR-2B, IMS and ITC: a recipient review before GSTR-3B

Give each record the right role

GSTR-2B is an auto-drafted input tax credit statement generated for the recipient. The Invoice Management System is a portal facility through which specified supplier records can be accepted, rejected or kept pending under the current functionality. Neither GSTR-2B nor IMS is a return filed by the recipient. GSTR-3B remains the return in which an applicable taxpayer reports eligible ITC, reversals and other required amounts.

The distinction matters. Presence in GSTR-2B helps with matching, but does not by itself establish entitlement. Eligibility still depends on the law, including the nature and use of the supply, possession of the prescribed document, receipt, supplier-related conditions, payment conditions where applicable, time limits and blocked-credit rules. Equally, a missing document needs investigation rather than an invented claim.

Reconcile at document level

Download the relevant GSTR-2B and preserve the generation date. Match it against the purchase register using supplier GSTIN, document number and date, taxable value, tax amount and place of supply. Separate exact matches, value differences, duplicates, credit notes, missing-in-books items and missing-on-portal items. Link each exception to an owner and evidence.

The GST Portal's IMS FAQ dated 22 September 2024 described accept, reject and pending actions for specified supplier records. Under that dated guidance, accept only after checking the underlying supply and document, reject an incorrect record, and use pending only where that facility and its conditions apply. For a later tax period, first check the portal's current advisory and on-screen instructions because the available actions, cut-offs and effect on GSTR-2B may differ.

Build the GSTR-3B bridge

From the matched population, remove ineligible or blocked credits, identify temporary reversals and reclaims, and document imports, reverse-charge items and other categories separately. Compare this working paper with the system-generated GSTR-3B values. Auto-populated values are an aid and may be editable, but edits need a reason and supporting record.

Retain the purchase register snapshot, GSTR-2B, IMS action report, eligibility notes and filed GSTR-3B. Revisit supplier corrections and unresolved items in the next cycle. Treat the 22 September 2024 IMS FAQ as dated rollout guidance and use the newest GST Portal instructions available for the period rather than applying it to a later period mechanically.