FY 2025-26 missing ITC supplier chase sheet for CA firms: every invoice not in GSTR-2B that suppliers must report by 11/13 November 2026 (section 16(4))
What you get: a ready-to-copy Google Sheet layout with one row per FY 2025-26 purchase invoice or debit note that is in a client's books but not in their GSTR-2B. By formula it tells you, row by row, the date the supplier must report it by, the GSTR-3B the client claims it in, "Chase supplier", "Claim in Oct GSTR-3B", "Claimed" or "Window closed", and the days left. Plus a supplier-wise tab, a made-up example row, a plan to 30 November and a ready message for suppliers.
Short answer (checked 23 Oct 2026): under section 16(4) of the CGST Act, input tax credit on an invoice or debit note of FY 2025-26 cannot be taken after 30 November 2026, or after the client files the FY 2025-26 annual return, whichever is earlier. Under section 16(2)(aa) the credit is available only once the supplier has reported the invoice in their GSTR-1 or IFF so that it reaches the client's GSTR-2B. So for every missing invoice the supplier has to report it in their October 2026 GSTR-1 (due 11 November) or IFF (due 13 November), and the client claims it in the October 2026 GSTR-3B (due 20 November), filed no later than 30 November.
What the law says
- Section 16(4). A registered person "shall not be entitled to take input tax credit in respect of any invoice or debit note ... after the thirtieth day of November following the end of financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier" (CBIC, section 16).
- Section 16(2)(aa), in force since 1 January 2022: credit only where the details of the invoice or debit note have been furnished by the supplier in the statement of outward supplies and communicated to the recipient.
- The supplier's side has the same date. Under the proviso to section 37(3), a supplier cannot add a missed FY 2025-26 invoice to GSTR-1 after 30 November 2026 or after filing their own annual return, whichever is earlier. If the supplier files their GSTR-9 early, their window closes early too.
Tab "Missing": one row per invoice
| Col | Header | What goes in |
|---|---|---|
| A | Client | Client name and GSTIN |
| B | Client GSTR-9 FY 2025-26 filed on | Date, or blank if not filed |
| C | Supplier | Supplier name and GSTIN |
| D | Supplier files | Monthly or QRMP |
| E | Invoice / debit note no. and date | As in the client's purchase register (dated 1 Apr 2025 – 31 Mar 2026) |
| F | Tax (₹) | IGST + CGST + SGST + cess on that document |
| G | Why missing | Not uploaded by supplier / wrong GSTIN used / uploaded as B2C / wrong period / other |
| H | Supplier asked on | Date of your first message |
| I | Seen in client's GSTR-2B for | Period, once it appears (e.g. Oct 2026) |
| J | Claimed in GSTR-3B filed on | Filing date of the GSTR-3B that took the credit |
| K | Last date to claim | =IF(B2="",DATE(2026,11,30),MIN(DATE(2026,11,30),B2)) |
| L | Supplier must report by | =IF(D2="QRMP",DATE(2026,11,13),DATE(2026,11,11)) (October 2026 IFF or GSTR-1 due date) |
| M | Status | =IF(J2<>"",IF(J2<=K2,"Claimed","Claimed after cut-off: check"),IF(TODAY()>K2,"Window closed",IF(I2<>"","Claim in Oct GSTR-3B","Chase supplier"))) |
| N | Days left | =IF(OR(M2="Chase supplier",M2="Claim in Oct GSTR-3B"),K2-TODAY(),"") |
On a "Suppliers" tab, list each supplier once and total what is still open with them: =SUMIFS(Missing!F:F,Missing!C:C,A2,Missing!M:M,"Chase supplier") and =COUNTIFS(Missing!C:C,A2,Missing!M:M,"Chase supplier"). Sort by the amount, so one message covers every client who buys from the same supplier.
Made-up example row
| A | B | C | D | E | F (₹) | G | K | L | M |
|---|---|---|---|---|---|---|---|---|---|
| Client 1 | Supplier X | Monthly | INV-204, 14 Feb 2026 | 9,000 | Not uploaded by supplier | 30 Nov 2026 | 11 Nov 2026 | Chase supplier |
Example only: the client, supplier, invoice and amount are made up for illustration.
Plan to 30 November
| When | What |
|---|---|
| Fri 23 – Sat 31 Oct | For each client, match the FY 2025-26 purchase register with the GSTR-2B of April 2025 – March 2026. Add a row for every invoice or debit note in the books but not in GSTR-2B. Send each supplier one message listing all its missing documents. |
| Wed 11 Nov | Monthly suppliers: October 2026 GSTR-1 due. The missed invoices go in this one. |
| Fri 13 Nov | QRMP suppliers: October 2026 IFF due. A QRMP supplier who skips the IFF and reports only in the quarterly GSTR-1 (due January 2027) is too late for 30 November. |
| Sat 14 Nov | Check the client's October 2026 GSTR-2B for each row and fill column I. |
| Fri 20 Nov | Client's October 2026 GSTR-3B due: claim every row marked "Claim in Oct GSTR-3B". |
| Mon 30 Nov | Outer date under section 16(4). Do not file a client's FY 2025-26 GSTR-9 while rows here are still open, because filing it ends the window on that date. |
Message to a supplier
"Dear [supplier], the invoices below, issued by you to [client name, GSTIN] between April 2025 and March 2026, do not appear in our GSTR-2B: [invoice numbers, dates, tax]. Under the GST law they can still be reported in your October 2026 GSTR-1 (due 11 November) or IFF (due 13 November), and not after 30 November 2026. Please add them and reply with the filing date. Thank you."
Notes
- Other conditions still apply to each claim: the tax invoice, receipt of goods or services, and payment to the supplier within 180 days. See our section 16(4) ITC guide and the blocked credit list.
- If the supplier reports the invoice but never files GSTR-3B, the client may have to reverse the credit: see the rule 37A reversal sheet.
- Invoices that do appear must also be accepted or left pending correctly in the Invoice Management System: see the IMS action sheet.
Related guides
- FY 2025-26 GST correction sheet (your client's own returns)
- Credit note time limit, section 34
- GSTR-9 / 9C FY 2025-26 chase list
- November 2026 due-date chase list
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