ITC not Available in GST portal

The "ITC not available" table in GSTR-2B displays invoice-wise details of input tax credit (ITC) that cannot be availed. The GST portal generates this table based on the following reasons: 1. *Invoices not uploaded by the supplier*: If the supplier has not uploaded the invoices in their GSTR-1, the ITC will not be available to the recipient. 2. *Mismatch in invoice details*: If there's a mismatch in invoice details, such as invoice number, date, or value, between the supplier's GSTR-1 and the recipient's GSTR-2B, the ITC will be blocked. 3. *Supplier not having a valid GSTIN*: If the supplier doesn't have a valid GSTIN or hasn't filed their GSTR-1, the ITC will not be available. 4. *Invoices related to exempted goods or services*: ITC is not available for invoices related to exempted goods or services. 5. *Invoices related to goods or services used for personal consumption*: ITC is not available for invoices related to goods or services used for personal consumption. 6. *Invoices with invalid or duplicate IRN*: If the Invoice Reference Number (IRN) is invalid or duplicate, the ITC will be blocked. 7. *Invoices with invalid GSTIN or PAN*: If the GSTIN or PAN of the supplier or recipient is invalid, the ITC will be blocked. 8. *Invoices related to cess or additional tax*: ITC is not available for invoices related to cess or additional tax. 9. *Invoices with incorrect or incomplete details*: If the invoices have incorrect or incomplete details, the ITC will be blocked. Please review the invoices and communicate with your suppliers to resolve the issues.

The ITC not available table in GSTR-2B is auto-populated by the portal based on specific conditions.

Most common reasons your ITC is being blocked here:
- Section 17(5) items: food, beverages, travel, cabs, personal use, construction materials ,  ALWAYS blocked regardless of GST paid
- Supplier data mismatch: GSTIN, invoice number, date, or value in the supplier GSTR-1 does not match your purchase register
- RCM transactions where you are the buyer but did not pay tax under reverse charge
- Composition scheme supplier: they cannot generate ITC-eligible invoices for recipients

Check the GSTR-2B PDF and look at the Ineligible ITC remarks column. The portal gives a short reason code for each blocked line. That usually tells you whether it is a Section 17(5) block (permanent) or a data mismatch (fixable by your supplier amending their GSTR-1 in the next period).

This [GST ITC guide for startups and SMEs](https://taxgarden.in/blog/gst-itc-startups-saas-cloud-digital-marketing-india-2026) covers the full list of blocked categories and reconciliation steps.

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