Our GSTR-2B shows ₹3.4 lakh less ITC than our purchase register because two suppliers have not filed GSTR-1. Can we still claim it?

What to do with the ₹3.4 lakh: do not claim it in the June GSTR-3B. The credit is not lost; it becomes available in the month the supplier files and the invoice lands in your 2B, and you can take it any time up to 30 November 2027 (the section 16(4) deadline for FY 2026-27 invoices). GSTR-3B is now auto-populated from 2B and locked for the ITC table, so an unmatched claim is not even possible without manually overriding, which invites an ASMT-10 notice.

Use the Invoice Management System on the portal: keep these two invoices as "pending" rather than rejected, so they flow into 2B automatically once filed. Chase the vendors in writing; a clause that holds back the GST component of the invoice until it appears in 2B is now standard and worth adding to your purchase terms.

One more rule to know: under rule 37A, if a supplier files GSTR-1 but not the GSTR-3B for that period by 30 September of the next year, the credit you took has to be reversed with interest until they pay.