GSTR-2B ITC Reconciliation due date — GSTR-2B Input Tax Credit Reconciliation
Also searched as: ITC reconciliation · GSTR-2B reconciliation · GST-ITC-RECON
Reconcile purchase register against auto-drafted GSTR-2B before filing GSTR-3B, and follow up with defaulting suppliers.
Next due date
18 November 2026for Oct 2026
If it is late: Interest at 18% p.a. on input tax credit reversed
Get told before GSTR-2B ITC Reconciliation is due
We will email you a week before the next one, and before each one after that.
One email per occurrence of GSTR-2B ITC Reconciliation, and nothing else unless you tick the box above — and your address is never sold or passed on. We send a link to confirm first, and nothing goes out until you follow it. Every message has a one-click link to stop. See the Privacy Policy.
- Due
- 18th of the following month
- Frequency
- Monthly
- If it lapses
- Interest at 18% p.a. on input tax credit reversed
- Statutory reference
- S.16(2)(aa), CGST Act 2017
Where this date comes from
- The instrument
- S.16(2)(aa), CGST Act 2017
- The authority
- Central Board of Indirect Taxes and Customs
Mallah Software Services Private Limited has not independently verified this against the gazette. The citation above is the instrument this date is taken from, and it is exact enough for a professional to check. Inside Lawzer a company secretary or chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes. A date nobody has checked says so.
Who has to file it
Every one of these has to hold before GSTR-2B ITC Reconciliation binds an entity:
- GST registered
- Regular (monthly) GST scheme
- Usually owned by:
- Accountant
- Typical effort:
- 4 hours
Common questions
- What is the due date of GSTR-2B ITC Reconciliation?
- It is next due on 18 Nov 2026, for Oct 2026. 18th of the following month. It falls due every month.
- Who has to file GSTR-2B ITC Reconciliation?
- It applies to GST registered and Regular (monthly) GST scheme.
- What is the penalty for filing GSTR-2B ITC Reconciliation late?
- Interest at 18% p.a. on input tax credit reversed
- What is the full form of GSTR in GSTR-2B ITC Reconciliation?
- GSTR stands for Goods and Services Tax Return. GSTR-2B ITC Reconciliation is the GSTR-2B Input Tax Credit Reconciliation.
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.