Close GST every month without leaving credit on the table.

The interest line is indicative. It covers only credit already claimed without GSTR-2B support. ITC reversed under the 180-day rule also carries interest under Section 50 where it was utilised; the period depends on your dates, so it is not estimated here.

Reconciliation has moved from a year-end exercise to a monthly one, because GSTR-2B is now the eligibility test rather than a reference.

• Invoice Management System. Inward supplies appear in IMS, where you accept, reject or keep them pending. Records you do not act on are treated as accepted. The GSTR-2B generated on the 14th reflects the position then; if you take IMS action after that and before filing GSTR-3B, recompute GSTR-2B.
• Locked GSTR-3B fields. Outward liability in Tables 3.1 and 3.2 of GSTR-3B has been auto-populated and non-editable since the July 2025 tax period. GSTN has announced a similar lock on auto-populated ITC in Table 4A from the July 2026 tax period. Check the latest advisory on the GST portal for the current position before relying on this.
• Imports. Import of goods is shown in its own section in IMS and GSTR-2B. Match it to your bills of entry separately from domestic purchases.

• Central Goods and Services Tax Act, 2017: Section 16(2)(aa) (ITC only where communicated through GSTR-2B), second proviso to Section 16(2) (payment within 180 days), Section 16(4) (time limit: 30 November following the end of the financial year, or the annual return date if earlier), Section 17(5) (blocked credits), Section 50(3) (interest).
• Central Goods and Services Tax Rules, 2017: Rules 36(4), 37, 37A, 42 and 43.
• GSTN Advisory No. 606 dated 7 June 2025 on the non-editable auto-populated liability in GSTR-3B.
• GSTN, Consolidated FAQ on GSTR-9 and 9C for FY 2024-25, for the treatment of IMS records in the annual return.