What GSTR-2B is
GSTR-2B is an auto-drafted, static ITC statement generated for each month based on documents filed by suppliers (primarily via GSTR-1 / IFF). It is the primary reference for claiming ITC in GSTR-3B.
GSTR-2B & reconciliation
GSTR-2B auto-drafted ITC statement and book reconciliation under GST.
When it becomes available
GSTR-2B is typically generated after the due date of GSTR-1 for the relevant period. Always download the latest statement from the GST portal before finalising GSTR-3B.
Reconciliation steps
Match purchase register invoices with GSTR-2B line items for GSTIN, invoice number/date, taxable value, and tax. Investigate missing invoices, duplicates, and credit notes. Do not claim ITC that does not appear (subject to law and transitional rules).
Common mismatches
Supplier filed late or amended GSTR-1; wrong GSTIN; B2C reported as B2B; credit notes not reflected; ISD invoices pending in GSTR-6.
Related: Input tax credit · Returns · Calendar
This material is for general information. It is not a legal opinion. Verify due dates and rates on the GST portal and CBIC notifications before acting.