GSTR-2B is an auto-drafted, static statement of input tax credit generated from your suppliers' filings. It is generated after the 14th of the following month and is the reference for the ITC you claim in GSTR-3B.
What GSTR-2B contains
- Part A: ITC available (B2B invoices, debit notes, import of goods, ISD, reverse charge)
- Part B: ITC not available or reversal
- Summaries and detailed tables by supplier GSTIN
Monthly routine
- Download GSTR-2B and your purchase register.
- Match by supplier GSTIN, invoice number, date and tax amounts.
- List invoices in books but missing in 2B and follow up with suppliers.
- Check for ineligible credits (blocked categories under section 17(5)).
- Claim only eligible ITC in GSTR-3B and keep the working paper.
Common reasons for mismatch
| Reason | Fix |
|---|---|
| Supplier has not filed GSTR-1 | Follow up; claim next month when it appears |
| Wrong GSTIN on the invoice | Ask supplier to amend |
| Invoice date in a different month | Claim in the month it appears |
| Credit note not recorded | Record and reverse ITC |
Manual matching is slow. See how AI-based GSTR-2B reconciliation speeds it up, or ask us to run your monthly GST filing.
Helpful tools & services
Need expert help with this?
Talk to the GstMan team. We will guide you step by step.
General information only; not professional advice. Rates, limits and due dates change. Verify with official sources or consult a professional. Reviewed October 2026. See our editorial policy.
