IMS - Not computing GSTR2B

 As per the GST Council's recommendations, GSTR-2B is an auto-drafted Input Tax Credit (ITC) statement, which is generated based on the invoices uploaded by suppliers and the data from the Income Tax Department.

 To answer your question: - _Filing GSTR-3B without computing GSTR-2B_: Yes, an assessee can file GSTR-3B even if they have only accepted invoices in the Invoice Matching System (IMS) without computing GSTR-2B.

Accepting invoices in IMS_: By accepting invoices in IMS, the assessee is confirming the receipt of goods or services and the corresponding tax liability. -

_GSTR-2B computation_: Although GSTR-2B is an auto-drafted statement, it's essential to review and verify the ITC claimed to ensure accuracy and avoid potential discrepancies.

Before filing GSTR-3B: 1. Verify the invoices accepted in IMS.

 2. Review the GSTR-2B statement to ensure accuracy.

3. Reconcile the ITC claimed with the invoices accepted.

4. File GSTR-3B, reporting the correct tax liability and ITC claimed. To avoid potential issues: 1. Regularly review and verify invoices in IMS.

 2. Monitor GSTR-2B statements for accuracy.

 3. Maintain accurate records of invoices, ITC claimed, and tax payments.

IMS and GSTR-2B computation follow a specific sequence. If GSTR-2B is not computing, one of these is usually the issue.

GSTR-2B is generated on the 14th of the following month for monthly filers, or the 14th after the IFF (invoice furnishing facility) is filed for quarterly filers. If the 14th has not passed yet for the period you are checking, GSTR-2B will not be available.

IMS action status: Invoices left on Pending status in IMS are by default included in GSTR-2B computation. Invoices you have marked Rejected are excluded. If your IMS shows invoices stuck in an unprocessed state (not loaded yet), the supplier has likely not filed their GSTR-1 for that period. The invoice cannot appear in your GSTR-2B until the supplier files.

Steps to check:
1. Log in to the GST portal and go to IMS. Confirm whether invoices for the period are visible and loaded.
2. Check the GSTR-2B generation status under Return Dashboard. Look for a Generate button or a date showing when GSTR-2B was last computed.
3. If GSTR-2B shows as Not Generated despite the 14th having passed, raise a ticket on the GSTN helpdesk (helpdesk.gst.gov.in).

Note: Do not manually reduce ITC in GSTR-3B below what GSTR-2B shows. The hard-lock works both ways: the portal will not let you claim more OR less than GSTR-2B without a specific adjustment code.

For how IMS changes the GSTR-2B workflow and what SMEs need to do differently in 2026, this [IMS GST workflow guide for Indian businesses](https://taxgarden.in/blog/ims-gst-workflow-changes-indian-smes-2026) covers the full process.