GSTR-2B is generated monthly on the 14th day of the month succeeding the tax period. This auto-drafted, static input tax credit (ITC) statement consolidates invoice data from suppliers (GSTR-1, 5, and 6) filed between the 12th of the previous month and the 11th of the current month, enabling reliable, fixed-point-in-time reconciliation for GST taxpayers.
Further, GSTR-2B is a static statement and is made available for each month on the 14th day of the succeeding month.
GSTR-2B is a static auto-generated statement which contains details of the ITC or Input Tax Credit of a particular month. This is generated basis the return filed by taxpayers (GSTR-1/IFF, GSTR-5 or GSTR-6). It shows how much ITC is available or not available that can be claimed by the taxpayer.
Pending GSTR-3B Filings: If a taxpayer has not filed their GSTR-3B for the previous period, GSTR-2B will not be generated. For instance, if September 2024's GSTR-3B is pending, October 2024's GSTR-2B will not be generated until the pending return is filed.
How can I view and download Form GSTR-2B?
Who is Eligible to Use GSTR-2B? All regular taxpayers, SEZ units and developers, and casual taxpayers registered under GST can use GSTR-2B. It is not applicable to composition taxpayers. Businesses under QRMP scheme also receive GSTR-2B monthly for ITC planning.
The amount of ITC claimed in a tax period cannot be more than ITC available for claims in GSTR-2B. Therefore, any ITC missed reporting by your supplier can be communicated promptly to avoid delays in ITC claims. Report the final ITC eligible values to be claimed in Table 4 of GSTR-3B.
The GST law requires that every claim for refund is to be filed within 2 years from the relevant date.
What is the difference between GSTR-2B and GSTR-3B? GSTR-2B is an auto-generated statement showing eligible Input Tax Credit (ITC) based on suppliers' returns, while GSTR-3B is a summary return filed by taxpayers to declare outward supplies, ITC claimed, and GST payable for a tax period.
GSTR-2A is a dynamic purchase-related tax statement, while GSTR-2B is a static monthly ITC statement. GSTR-2B helps businesses identify eligible ITC, whereas GSTR-2A keeps updating as suppliers upload invoices. ITC claims should be aligned with GSTR-2B, not GSTR-2A.
The information in GSTR-2B helps businesses verify the ITC available to them based on the purchases recorded by their suppliers. By reconciling GSTR-2B with purchase invoices, businesses can ensure accurate claiming of ITC, prevent errors, and avoid potential penalties for incorrect claims.
GSTR-2B was introduced by the GST Council as a new auto-drafted ITC statement. It was made available to taxpayers in August 2020 and is applicable for the July 2020 tax period.
GSTR-2B due date is 14th of each month, but it is not filed by taxpayers and an auto-drafted statement. Q3 Can one claim ITC on invoices not reflected in GSTR-2B? Only invoices filed by suppliers by the cut-off date in GSTR-2B are eligible for ITC under Rule 36(4).
2. How can I view and download Form GSTR-2B statement of a tax period? Navigate to Services> Returns > Returns Dashboard > File Returns > GSTR 2B Tile to view and download Form GSTR-2B statement of a tax period.
The GSTR-2A is a dynamic statement that gets updated whenever a taxpayer's suppliers file their GST return of outward supplies. On the other hand, the GSTR-2B is a static statement containing details of input tax credit only for a particular return period.
It allows a tourist, one who is not normally resident in India and enters the country for a stay of not more than six months on non-immigrant reasons, to claim a refund of GST levied on goods purchased in India and thereafter exported out of the country.
The Indian Government has amended the GST Rules, 2022, to provide that failure to file monthly or quarterly GST reports in form GSTR 3B for a continuous period of 6 months, or for two consecutive tax periods or simply GST not filed for 6 months continuously, would henceforth result in GST registration cancellation.
The total of lifetime gifts and the estate are eligible for a lifetime exemption, which is set at $13.99 million in 2025. The exemption amount is indexed for inflation, and was scheduled to be reduced by half after 2025. The higher exemption level was made permanent and slightly increased to $15 million in 2026 by P.L.
Types of GST in India
CGST (Central Goods and Services Tax) SGST (State Goods and Services. IGST (Integrated Goods and Services Tax) UTGST (Union Territory Goods and Services Tax)
GST Return Fees: Rs. 1,000 to Rs. 3,000 per month. Professional Filing Services: Rs.
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✔ If monthly taxable turnover > ₹50 lakh (excluding exempt and zero-rated supplies), ✔ Minimum 1% of GST liability must be paid in cash, ✔ The remaining 99% may be paid through ITC. Applicable to registered persons under GST whose monthly taxable supply exceeds ₹50 lakh.
Limit on ITC availment under Rule 36(4) – The purpose of GSTR 2B is to ensure compliance with Rule 36(4). Once GSTR 2B is made mandatory, availment of ITC by a Tax payer for invoices not uploaded by Vendors cannot exceed by more than 10%, the Input Tax Credit for invoices uploaded by Vendors in their GSTR 1 Returns.
Incorrect Input Tax Credit Claims and GSTR-2B Gaps
Common issues include claiming credit on invoices not uploaded by suppliers, duplicate claims, or ITC on blocked items. In many cases, suppliers file late or incorrectly, creating gaps in the recipient's GSTR-2B.