15 April 2026
If supplier is a monthly filer and has filed March-26 GSTR-1 on 08.04.2026, the invoice should normally reflect in March-26 GSTR-2B, as the cut-off is up to 11th April and 2B is generated on 14th April. If it is appearing in 2A but not in 2B, please first check whether your previous period GSTR-3B is filed, because in such cases draft 2B may not generate. As a safer legal view, ITC should be availed only when the invoice is communicated under section 38, i.e. reflected in GSTR-2B.