What is GSTR-2B: Features, and Importance for Accurate ITC Claims
AuthorMehul Jagwani
Reviewed ByCA Ajay Savani
Have you ever found yourself scratching your head trying to understand what GSTR 2B is and how it is different to GSTR 2A? If yes, don’t worry, you are not alone. Businesses and sometimes tax professionals get confused between the two. That’s the reason why we are writing this blog.
In this blog, you will learn what GSTR-2B is, how it is different from GSTR-2A and GSTR-3B, the due date and much more.
What is GSTR 2B?
In simple words, GSTR 2B is a static, auto-drafted statement of Input Tax Credit (ITC) available to all registered GST taxpayers. It displays all the ITC irrespective of whether it is claimable or not in the given tax period, based on the invoices that your suppliers included in their GSTR-1, GSTR-5 or GSTR-6 forms.
It’s like a mirror that shows all your purchases based on the data reported by your supplier and can be used to check what credit you are entitled to.
Unlike GSTR-2A, which continues to change as and when your supplier updates invoices, the GSTR-2B does not change within a month once it has been generated. That is the reason why it is very helpful in reconciling ITC.
When is GSTR 2B Generated and What is the GSTR 2B Due Date?
This is where the majority of people fail: the timing. GSTR 2B is generated on the 14th of each month using the invoices submitted by your suppliers until the 13th of the month.
As an example, the GSTR 2B in October 2025 will be prepared on 14th November 2025.
It assists you in cross-checking it prior to filing GSTR 3B.
You may be asking yourself: Does GSTR 2B have any due date?
Technically speaking, GSTR-2B is not ‘filled’ since it is an auto-drafted statement, not a ‘return’. However, prior to filing GSTR-3B, it is important to go through it and cross-verify all the details.
How to File/Check GSTR-2B?
The following is the process for how you can see your GSTR 2B on the GST portal:
Step 1: Visit gst.gov.in.
Step 2: Enter GSTIN and password.
Step 3: Click on Services > Returns > Returns Dashboard.
Step 4: Choose the period and the year of the financial statements.
Step 5: Under “Auto-drafted ITC Statement (GSTR-2B),” click View.
You'll see two sections:
Part A: ITC provided (eligible and ineligible)
Part B: ITC reversal (ineligible credits or blocked credits).
Step 6: You can also download and save it in PDF or Excel so that you can match it with your purchase register.
How to Reconcile GSTR 2B with Your Books [Example]
Let's take a quick example.
Consider that you are a small furniture company in Mumbai.
In September 2025, you ordered raw materials to the value of ₹5 lakh, and your supplier uploaded their invoices.
You can see the invoices on your GSTR 2B as of October, i.e. on your October return (filed in November).
But when a supplier forgets to upload an invoice, it will not be reflected in your GSTR 2B.
As a result, you cannot claim ITC until your supplier uploads an invoice.
Due to this reason, it is important to reconcile your GSTR-2B with the purchase register.
Difference Between GSTR-2A and GSTR-2B
The following table differentiates GSTR 2A and GSTR 2B:
| Basis | GSTR 2A | GSTR 2B |
| Nature | Dynamic (keeps updating) | Static (generated once every month) |
| Source | Invoices uploaded by suppliers anytime | Invoices uploaded by suppliers till the 13th of next month |
| Usage | For reconciliation and tracking | For final ITC claim |
| Updates | Keeps changing as suppliers file late returns | Does not change once generated |
| ITC Reference | Indicative | Authoritative for claiming ITC |
Difference Between GSTR-2B and GSTR-3B
The following table differentiates GSTR 2A and GSTR 3B:
| Aspect | GSTR 2B | GSTR 3B |
| Type | Statement (auto-generated) | Return (to be filed by taxpayer) |
| Purpose | Shows eligible & ineligible ITC | Used to declare tax liability and claim ITC |
| Generated By | GST System | Taxpayer |
| Can Be Edited? | No | Yes (you fill details manually) |
| Dependency | Helps in filing GSTR 3B | Relies on GSTR 2B for accuracy |
Final Thoughts
It is at this stage that you might have realised that GSTR 2B is not simply another GST form - it is the basis of your ITC claims. It makes reconciliation easier, with minimal or no mismatches, and ensures your compliance with minimal effort.
Yes, it may be boring in the beginning, but once you get used to it and set your monthly routine around the GSTR 2B due date it becomes habitual.
Next time you are about to file GSTR-3B, take a moment and check your 2B. This small step can save you hours of correction and thousands of penalties in the future.
Frequently Asked Questions
1. What is GSTR 2A and 2B?
Both GSTR 2A and GSTR 2B represent the details of your purchases and Input Tax Credit (ITC) uploaded by your suppliers.
The distinction is that GSTR 2A is dynamic and has updates as suppliers submit or revise their returns, but GSTR 2B is not, where it is generated on the 14th of each month and is not updated after that. ITC should be claimed in your returns using GSTR 2B.
2. How can I match GSTR 2B with the invoice?
In order to reconcile your GSTR 2B with invoices, you can download your GSTR 2B report from the GST portal and compare it with your purchase record. Ensure that the invoice number, supplier GSTIN, and taxable value are all the same.
3. How to rectify the mismatch in GSTR 2B?
When there is a discrepancy in GSTR 2B, then determine the source of the mistake - in most cases, it occurs because your supplier forgot to upload or/uploaded a wrong invoice.
Approach the supplier and ask him or her to fix it in the next GSTR-1 filing. As soon as they do, the fixed invoice will be shown in your following GSTR 2B.
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