What is GSTR2B ?

 GSTR-2B is an auto-generated, read-only Input Tax Credit (ITC) statement available on the GST Portal for every GST registered taxpayer.

It shows the eligible and ineligible ITC based on the purchase details uploaded by suppliers in their returns like GSTR‑1, GSTR‑5, and GSTR‑6.

📌 In simple words:

GSTR-2B helps taxpayers know how much ITC they can claim while filing their return (mostly in GSTR-3B).

Key Features of GSTR-2B

✔ Auto-generated statement – No need to create it manually

✔ Static statement – Once generated for a month, it does not change

✔ Shows eligible and ineligible ITC separately

✔ Helps in reconciling purchase invoices

✔ Used while filing GSTR‑3B

Sections Available in GSTR-2B

GSTR-2B mainly contains:

Part A – ITC Available

B2B invoices

Debit notes

Imports

ISD credits

Part B – ITC Not Available

Blocked credit

Ineligible ITC

Advisory Section

Shows reasons why some ITC is not available.

How to Check / Download GSTR-2B (Step-by-Step)

1️⃣ Go to the GST Portal

2️⃣ Login with your GSTIN and password

3️⃣ Click Services

4️⃣ Select Returns → Returns Dashboard

5️⃣ Choose Financial Year and Month

6️⃣ Click on GSTR-2B

7️⃣ You can View or Download the statement in PDF or Excel

Important Note ⚠️

❗ GSTR-2B cannot be filed.

It is only a statement for reference to claim ITC while filing GSTR‑3B.

Difference Between GSTR-2A and GSTR-2B

Basis

GSTR-2A

GSTR-2B

Type

Dynamic

Static

Changes

Updates continuously

Fixed for the month

ITC Claim

Reference only

Recommended for ITC claim

Use

Reconciliation

ITC calculation

✅ Example:

If your supplier uploads an invoice of ₹10,000 GST in GSTR-1, that credit will appear in your GSTR-2B, and you can claim that ₹10,000 ITC in GSTR-3B.

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