The system auto-generates GSTR 2 B as a monthly Input Tax Credit (ITC) statement to help registered taxpayers simplify ITC claims under the Goods and Services Tax (GST) regime. Introduced on the GST portal, GSTR 2B differs from GSTR 2A in that it is static and remains unchanged for a specific period. It leverages data from suppliers’ GSTR 1, GSTR 5, and GSTR 6 forms to provide a clear, structured view of available and unavailable ITC.
Unlike GSTR 2A, taxpayers do not need to file GSTR 2 B; it is an ITC statement and not a return. Consequently, there is no deadline for GSTR 2B filing, and taxpayers can use it primarily as a reference for their ITC claims.
GSTR 2B is a monthly, non-editable statement generated on the 12th of each month. For instance, invoices submitted by a supplier for October will appear in the October GSTR 2 B statement, accessible from November 12. If documents are submitted on November 12, they will populate the November statement, available December 12.
GSTR 2 B divides ITC into “Available” and “Not Available” categories. The eligible ITC in the “Available” section is directly reflected in GSTR 3B. However, ITC becomes unavailable if deemed ineligible, such as in cases of intra-state IGST charges where the place of supply and supplier’s state match, but the recipient is located out of state.
Details of imports reported by SEZ (Special Economic Zone) units and Customs are also included in GSTR 2B, providing comprehensive ITC data.
Taxpayers can view GSTR 2 B online, download it in PDF or Excel format, and filter data using advanced search and sort functions on the GST portal. The “View Advisory” feature offers guidance in each section to clarify any actions required. Notifications are sent to taxpayers by SMS and email every month upon the release of the new GSTR 2 B.
Taxpayers can view a supplier-wise breakdown of ITC for each month, including comprehensive details of invoices, debit notes, and credit notes, which they can download if needed.
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To view and save GSTR 2B on your device, follow these steps:
| Feature | GSTR 2 B | GSTR 2 A |
| Source of Information | GSTR 1, GSTR 5, GSTR 6, ICES | GSTR 1, GSTR 5, GSTR 6, GSTR 7, GSTR 8, ICES |
| Nature | Static, unchanging once generated | Dynamic, updates as suppliers submit documents |
| ITC Segregation | Yes, into available and unavailable categories | No ITC segregation |
| ITC Claim Period | Transactions appear in GSTR 2B the month after filing | Updated monthly based on transaction date |
| Additional Details | Invoice filing status, ITC eligibility, import details | Limited to supplier invoice details |
| Data Availability | 12th of each month | Real-time as suppliers submit documents |
GSTR 2 B helps streamline GSTR 3B filing by simplifying ITC claims and reducing filing time.
Taxpayers can reconcile GSTR 2 B with their accounts, ensuring accurate record-keeping and that no ITC is counted twice. This simplifies monthly GST reconciliation.
GSTR 2B’s structure minimizes errors by categorizing ITC, enhancing the accuracy of the filing process and resulting in more precise credit claims.
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GSTR 2B provides a stable, monthly view of ITC available for registered taxpayers, helping them verify claims while streamlining the GSTR 3 B filing process. With its detailed supplier-based segregation and integration of SEZ and import data, GSTR 2B has become an essential tool for GST compliance and ITC management. The ease of viewing and downloading, paired with a structured advisory feature, allows taxpayers to manage ITC with confidence and accuracy.
No, GSTR 2B is an ITC statement generated for reference only, so taxpayers are not required to file it.
Unlike GSTR 2A, which updates in real-time based on supplier filings, GSTR 2B is static and remains unchanged once generated. GSTR 2B also includes specific ITC eligibility details and import information from SEZs.
GSTR 2B is automatically generated on the 12th of every month, reflecting ITC for the prior month.
Yes, GSTR 2B can be downloaded in PDF or Excel format from the GST portal.
GSTR 2B provides detailed ITC data, including eligible and ineligible ITC, supplier-wise details, and import information, helping taxpayers in accurate ITC reconciliation.
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