Sir, ITC is not showing in GSTR-3B, what to do

Sir, ITC is not showing in GSTR-2B, what to do

I have also accepted all the PURCHASES BILL by going to IMS. The party has also filed GSTR 1 on time, it is in MONTHLY and has filed it on 11th April 25.
Replies (2)
Quick Summary
If your Input Tax Credit (ITC) isn't appearing in your GSTR-3B, it's likely due to an Invoice Management System (IMS) action, especially after April 2026. Since GSTR-3B Table 4 is now hard-locked, ITC doesn't auto-populate from GSTR-2B. You must accept supplier invoices within IMS for the credit to show. Check your IMS status and ensure invoices are marked as 'Accepted'. If accepted but still missing, verify GSTIN and invoice details match between your records and the supplier's GSTR-1 filing.

 - *Check GSTR-2B generation*: Ensure GSTR-2B for the relevant period has been generated and is available on the GST portal. -

*Supplier's GSTIN*: Verify the supplier's GSTIN and ensure it matches the one mentioned in the invoice. -

 *Invoice details*: Confirm the invoice details, including date, number, and amount, match the ones in GSTR-1.

 Possible Reasons for Non-Reflection - *Timing*: GSTR-2B might not have been updated with the latest GSTR-1 data. -

*Data mismatch*: There might be a mismatch in data between GSTR-1 and your records.

 Next Steps - *Wait for the next GSTR-2B*: Wait for the next GSTR-2B generation to see if the ITC reflects. 

 *Contact the supplier*: Reach out to the supplier to confirm their GSTR-1 filing and ensure no errors. - *GST portal support*: Contact GST portal support or a GST professional for assistance. By taking these steps, you can resolve the issue and claim your eligible ITC.

ITC not showing in GSTR-3B is almost always an IMS action issue after April 2026.

From April 2026 onwards, GSTR-3B Table 4 is hard-locked. ITC no longer auto-populates from GSTR-2B: it flows directly from what you Accept in the Invoice Management System (IMS). If you have not accepted the supplier invoices in IMS, the credit simply will not appear in Table 4.

Two things to check:
- Log into the GST portal and go to IMS. Find the supplier invoices and change their status from Pending to Accept.
- Wait for GSTR-2B to regenerate (it generates on the 14th of the following month for invoices accepted by that date). Once GSTR-2B is updated, Table 4 will populate.

If IMS shows the invoice as accepted but GSTR-3B still shows nothing, check if there is a mismatch in the GSTIN or invoice number between what the supplier filed and what your books show.

This [GSTR-2B vs GSTR-2A reconciliation guide](https://taxgarden.in/blog/gstr-2a-vs-gstr-2b-difference-reconciliation-guide) covers the IMS action steps and timeline in detail.

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