GST- GSTR2B Value Zero in ITC and Liability comparsion

The mismatch in values between GSTR-2B and liability ITC comparison can be frustrating.

 Let's break down the possible reasons and solutions.

 Possible Reasons for the Mismatch

1. *Timing Difference*: GSTR-2B is generated on the 14th of every month, while GSTR-3B is filed later. Any changes made to GSTR-1 or GSTR-5 after the GSTR-2B generation date might not be reflected in GSTR-2B.

2. *Credit Note Processing*: Although you accepted and processed the credit note in the IMS dashboard, it's possible that the system didn't update the GSTR-2B accordingly.

3. *ITC Availability*: GSTR-2B shows ITC available and credit note ITC separately.

However, the comparison might not consider the credit note ITC, leading to a mismatch.

Steps to Resolve the Issue 1. *Reconcile GSTR-2B with GSTR-3B*: Perform a detailed reconciliation of GSTR-2B with GSTR-3B to identify the exact differences.

2. *Verify Credit Note Processing*: Double-check the IMS dashboard to ensure that the credit note was processed correctly.

3. *Contact Suppliers*: Reach out to your suppliers to confirm that they have filed their GSTR-1 and GSTR-5 correctly.

4. *File a GST Reconciliation Statement*: If the mismatch persists, consider filing a GST reconciliation statement (GSTR-9) to report the differences.

Preventing Future Mismatches 1?*¡±]0]0]1. *Regularly Reconcile GSTR-2B with GSTR-3B*: Make it a habit to reconcile GSTR-2B with GSTR-3B every month to catch any discrepancies early.

2. *Verify Credit Notes*: Always verify that credit notes are processed correctly in the IMS dashboard. By following these steps, you should be able to resolve the mismatch and prevent similar issues in the future.

Hello,

Please refer below snapshot for more clarity on the issue.

I have added GSTR2B snap and Liability comparison.

Please see ITC  available is shown in GSTR2B, however same not reflected in liability comparison.

Please see comparison snap.

this problem is facing by all gst holder who is filling quaterly GSTR3B. i am also facing this problem. raise complain to gst regarding this technical glitch.

I am facing the same issue. Please guide me how to resolve the same.

Raised issue with GST twice. They say its tecnical glitch and they are working upon it 

The zero value in GSTR-2B ITC typically appears for one of three reasons: (1) Your supplier has not yet filed their GSTR-1 for the period -- GSTR-2B is generated on the 14th, so invoices uploaded by suppliers after that date will only appear in next months GSTR-2B;

 (2) The invoice is in a pending or rejected state in the Invoice Management System (IMS) -- log in to the GST portal, go to IMS, and check if the invoice is showing as pending action; click Accept if it is correct;

(3) After April 2026, the portal hard-locks ITC in GSTR-3B to match GSTR-2B exactly -- you can no longer manually enter ITC that is not in GSTR-2B. If your ITC is genuinely available but not in GSTR-2B, the resolution path is to get your supplier to file/amend their GSTR-1, then wait for the next GSTR-2B or use the regeneration option. Do not file with a lower ITC claim and then try to claim it later -- the hard-lock prevents retroactive adjustment.