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As a business owner in India, it’s critical for you to understand the intricacies of GST returns filing. There are several GST returns types under the GST system – GSTR-1, GSTR-2A and GSTR-2B, GSTR-3B and others, each serving a specific purpose. GSTR-2B for instance, is a non-editable returns statement that provides a snapshot of Input Tax Credit (ITC), enabling taxpayers to make accurate ITC claims. The GSTR-2B format simplifies tax calculations enabling businesses to stay compliant with their tax requirements.

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In this guide on GSTR-2B meaning, we understand its benefits, due dates, filing process and more, and how GSTR-2B reconciliation can enable taxpaying businesses in tax planning and financial management.

For more information, visit the GST official website: //

What is GSTR-2B?

Let us begin by understanding GSTR-2B meaning. GSTR-2B was introduced in August 2020 into the GST framework. It is available to all GST registered taxpayers (i.e., normal, casual, SEZ) and is a static, auto-drafted statement, outlining the ITC available for taxpayers on a monthly basis.

GSTR-2B due date is the 14th of following month (i.e., before filing ITC claims). That is, for any given month, one can view/download GSTR-2B on the 14th of the following month. For instance, GSTR-2B for June 2023 will be available for download and online viewing on 14th July 2023, its purpose being to provide a reliable record of ITC claims.

GSTR-2B is compiled from GSTR-1, GSTR-5 and GSTR-6 and provides data based on actual transactions. It reduces errors in tax claims by automatically matching input credits with supplier filings.

Also read: What is GST exemption?

Is GSTR-2B mandatory?

As a taxpayer, you do not have to file GSTR-2B. However, you will have to check and verify its details on the GST portal, pay any remaining tax, and submit it to claim the ITC. This is a vital GST feature and any discrepancies have to be recalculated and need to be flagged for corrections in GST credit notes or debit notes and reconciliation.

GSTR-2B is an auto-drafted statement providing details on ITC claims based on the supplier’s returns filings. As a taxpayer therefore, you do not have to file for GSTR-2B as its details are fetched from GSTR-1, GSTR-5 and GSTR-6. As such, though there is no GSTR-2B mandatory date, on the 14th of any given month, you can view the GSTR-2B statement of the previous month online or download the document from the GST portal.

It’s also important to note that unlike GSTR-2A, GSTR-2B is a static document and cannot be edited, i.e., it remains unchanged.

Also read: Main difference between GSTR-2a and 2b

GSTR-2B meaning

What are the features of GSTR-2B?

Now that we understand what GSTR-2B means and importance, let’s take a look at its key features.

  • Auto-drafted statement: GSTR-2B is auto-drafted and is generated based on supplier’s filings based on other GST returns namely GSTR-1, GSTR-5 and GSTR-6 ensuring accuracy and consistency
  • Static document: Unlike GSTR-2A (which is a dynamic statement), GSTR-2B is a static document, in that once it is generated it cannot be changed or edited, ensuring its authenticity
  • Monthly ITC details: The returns document provides comprehensive details on ITC available and not-available for every month
  • Supplier details: The document also provides details on every supplier invoice enabling taxpayers to verify the information and reconcile their purchases with the credits claimed
  • GSTR-3B integration: GSTR-2B functions as the foundation for filing GSTR-3B, ensuring that the details furnished by suppliers matches input credit claims
  • Import details: The statement also provides information on imports for SEZ units

GSTR-2B highlights any inconsistencies or discrepancies in ITC claims. Businesses can easily view the advisory section to identify any adjustment areas and take required actions. This allows taxpayers to stay compliant and avoid any penalties/late fees payable at a later stage.

GSTR-3B is available in JSON, PDF and Excel format making accessibility easier and convenient.

Also read: What is the 4 tier GST structure?

How to view/download GSTR-2B?

In the next section in guide on GSTR-2B, we take a look at how you can view and download and save GSTR-2B from the GST portal. It’s a straightforward process and multi-device friendly.

Steps to view GSTR-2B online:

  • Visit the official GST portal and log in to your account using your credentials (username, password, captcha): //
  • Navigate to ‘Returns Dashboard’ on the main menu (Services > Returns > Returns Dashboard)
  • Select the financial year and returns filing period for which you need to view GSTR-2B (i.e., month and year)
  • Click on GSTR-2B from the given options to view your statement (i.e., Summary tab with ITC available and not-available)

Steps for GSTR-2B download:

  • Visit the GST portal website and log in to your account
  • Follow the path Services > Returns > Returns Dashboard
  • Enter details on the tax period and select GSTR-2B from the options provided
  • Click on the ‘Download’ option and select the format (i.e. PDF/Excel/JSON)
  • Save the file on your device

GSTR-2B download

Is GSTR 2b is for sale or purchase?

GSTR-2B is an important returns statement, auto-drafted for managing ITC claims related to purchases.

GSTR-2B purpose:

To provide taxpayers visibility on their credits available and not-available. It aggregates data from supplier’s filing of GSTR-1 including all tax invoices, facilitating ITC claims.

How is GSTR 2B related to purchase?

The monthly statement reflects the input credits that a taxpayer can avail from the purchases made. Every purchase of goods/services made from suppliers is recorded in the statement, aiding reconciliating purchases with the received credits. It further helps in preparing GSTR-3B, and thereby backing all ITC claims made by valid purchase records.

Also read: Steps to download GST registration certificate online

What’s the difference between GSTR-2B and 3B?

To ensure that there is no ITC mismatch, it’s important that taxpayers cross-check the data available in GSTR-2B with their own records. For instance, there should not be duplicate ITC entry for the same supply of goods, tax is being charged on an actual purchase, or tax on reverse charge is being paid to the government, etc.

Below, we detail the key differences between GSTR-2B and GSTR-3B to help you stay compliant with GST requirements.


Feature GSTR-2B GSTR-3B
Document type Auto-generated, static, read-only returns for ITC Self-declared returns summary statement (includes sales, purchases, ITC claimed, refunds, etc.)
Purpose Provides accurate details on ITC claims based on supplier’s filings Used to calculate tax liabilities and payments
Editing option Cannot be edited/changed as data is auto-drafted Can be edited before submission
Frequency of generation/submission Generated every month (i.e., 14th of the month following the returns period) Monthly or quarterly (for those opting for QRMP scheme)

For monthly filing: Due date is usually 20th of the following month

For quarterly filing: Due date is usually 22nd or 24th of the month succeeding the quarter

Based on Generated based on supplier’s filings and other GSTR forms – i.e., GSTR-1, GSTR-5 and GSTR-6 Based on the taxpayer’s inputs and must be filed even if there has been NIL returns
Utility Facilitates preparation of GSTR-3B Final document for tax payment and filing (i.e., GSTR-1 cannot be filed if previous month GSTR-3B is not filed)
Reconciliation Supports GST input tax credit reconciliation Does not provide detailed information on ITC

How to match ITC with 2B?

GSTR-2B reconciliation is vital for taxpayers, as it allows them to validate supplier filings with their accounting records to ensure there are no discrepancies. Matching Input Tax Credit with GSTR-2B is a straightforward process, and here’s how you can ensure GSTR-2B reconciliation:

  • Check the details on GSTR-2B on the GST portal, especially details on available ITC as reported by all suppliers
  • Review invoice details (i.e., purchases and tax credits) and validate it with your own accounts
  • Match purchase details in GSTR-2B against your purchase details and ensure that records are consistent and refer to actual purchases made
  • Flag inconsistencies or discrepancies such as incorrect amount, missing invoices, or any other
  • Connect with your suppliers and get the incorrect data rectified before the due dates

Following these steps, you can ensure that your tax records are accurate and ITC is rightly claimed.

Note: While validating records for GSTR-2B reconciliation, check against the following parameters to ensure that there are no discrepancies recorded: GSTIN, document number, date and type, total tax amount, tax amount by specific categories, etc.

Also read: Types of GST in India – IGST, CGST, SGST and UTGST

GSTR-2B for ITC claims

How to reverse ITC in GSTR 2B?

GSTR 2B reconciliation and reversing Input Tax Credit under GST is a necessary adjustment that businesses must make.

What is reverse ITC under GST?

Before understanding the process to reverse ITC in GSTR 2b, let’s understand its meaning. Put simply, reverse ITC means to negate previously claimed input tax credits. This happens when goods/services are returned or invoices are no longer valid/cancelled. This ensures tax credit accuracy aligning with actual taxable supplies.

Steps to reverse ITC in GSTR 2B:

  • Review the GSTR 2b statement thoroughly to identify any discrepancies, incorrect or duplicate entries
  • Take note of all the returns, cancellations, and modifications required for the reversal
  • Apply the reversal in the subsequent GSTR-3B filing under the correct sections
  • Check with your suppliers and ensure that the changes are reflecting in their GSTR-1 to match your reversal
  • Ensure to check the next month’s GSTR-2B filing to confirm that the reversal made is reflecting correctly

Why is GSTR 2B important? Benefits for businesses under the GST regime

GSTR-2B provides several benefits to GST registered businesses by streamlining the tax process and enabling businesses to stay compliant. (Also read: How to register for GST?)

  • Provides end-to-end details on input tax credits every month, facilitating accurate claims
  • Reduces inconsistencies and challenges in compliance as data is fetched from supplier’s GSTR-1 and auto-drafted for GSTR-2B
  • Supports reconciliation of purchase data with supplier’s data ensuring consistency
  • Enhances fiscal transparency and prevents tax evasion as ITC claims are matched with actual invoices of purchases made

*This article is for information only. For more information please visit the official GST portal or consult with a GST practitioner or CA or tax consultant for professional advice.


Sohini Banerjee

Sohini is a seasoned content writer with 12 years’ experience in developing marketing and business content across multiple formats. At Tata nexarc, she leverages her skills in crafting curated content on the Indian MSME sector, steel procurement, and logistics. In her personal time, she enjoys reading fiction and being up-to-date on trends in digital marketing and the Indian business ecosystem.