What is GSTR-2B?
Reviewed by Ranga & Company
GSTR-2B: GSTR-2B is a monthly auto-drafted statement on the GST portal showing the input tax credit available to you, based on invoices your suppliers have reported. It does not change once generated.
At a glance
- Generated
- On the 14th of the following month
- Built from
- Suppliers' GSTR-1/IFF, plus import data (ICEGATE)
- Nature
- Static: fixed for the period once generated
- Used for
- Deciding the ITC you claim in GSTR-3B
- Linked to
- The Invoice Management System (IMS), where you accept or reject invoices
How to use GSTR-2B every month
- Review supplier invoices in the Invoice Management System and accept, reject or keep them pending
- Download GSTR-2B after the 14th
- Match it with your purchase register: invoice number, GSTIN, taxable value and tax
- Claim in GSTR-3B only the credit that appears in GSTR-2B and is otherwise eligible
- Chase suppliers whose invoices are missing
Common mistakes
- Claiming credit for invoices missing from GSTR-2B and hoping they appear later
- Not reviewing invoices in IMS before 2B is generated
Frequently asked questions
What is the difference between GSTR-2A and GSTR-2B?
GSTR-2A updates continuously as suppliers file. GSTR-2B is a fixed monthly statement generated on the 14th and is the basis for claiming ITC.
An invoice is missing from my GSTR-2B. What should I do?
Ask the supplier to report it in their GSTR-1 or IFF. It will appear in a later month's GSTR-2B, when you can claim it.
When is GSTR-2B generated?
On the 14th of the month following the tax period.
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