GSTR-2B Explained: Your Monthly Input Tax Credit Statement
GSTR-2B tells you which input tax credit you can claim each month. Here is how to read and reconcile it.
GSTR-2B is an auto-generated monthly statement on the GST portal that shows the input tax credit (ITC) available to you for a month, based on the returns your suppliers have filed. It is one of the most important documents for claiming credit correctly.
What GSTR-2B contains
- Invoices and notes your suppliers reported in their returns, grouped by the month they fall in.
- A summary of ITC that is available and ITC that is not available for that month.
- Details by supplier, with invoice numbers, dates, taxable value and tax.
When it is generated
GSTR-2B is generated after the due date of suppliers’ returns for the month, generally around the 14th of the following month. Once generated for a period, it is a static statement and does not change, which makes it reliable for reconciliation.
GSTR-2A vs GSTR-2B
| GSTR-2A | GSTR-2B |
|---|---|
| Dynamic: updates whenever a supplier files or amends | Static: fixed for the month once generated |
| A running view of supplier data | The statement used to decide ITC for the month |
How to use it
- Download GSTR-2B for the month from the GST portal.
- Match each invoice with your purchase register.
- List invoices in your books that are missing from GSTR-2B, and invoices in GSTR-2B that are not in your books.
- Follow up with suppliers whose invoices are missing so they report them.
- Claim credit in your GSTR-3B in line with the statement and the conditions for credit.
The conditions and exclusions for claiming credit are covered in our guide to input tax credit, and how it fits with your returns is explained in GSTR-1 vs GSTR-3B.
Why mismatches matter
Claiming more credit than the statement supports is a common reason for notices. Our article on GST notices explains what happens next and how to respond.
Frequently asked questions
When is GSTR-2B available?
It is generated after suppliers’ return due dates, generally around the 14th of the next month.
Can I claim ITC that is not in GSTR-2B?
Credit is generally allowed only where the invoice appears in the statement and other conditions are met, so check the current rules before claiming.
Does GSTR-2B change later?
No. Once generated for a month, it is static.
Is GSTR-2B the same as GSTR-2A?
No. GSTR-2A is dynamic while GSTR-2B is a fixed monthly statement.
This article is for general information only and is not tax, legal or financial advice. Rules, rates and criteria change and vary by lender, so confirm the latest position with the official source or your lender before acting.
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