In one line each
- What: an auto-made ITC statement for each month, from your suppliers' GSTR-1/IFF, GSTR-5 and GSTR-6, plus imports from ICEGATE.[1]
- When: on the 14th of the next month. For July, on 14 August.[1]
- Static: it does not change after it is made, unlike GSTR-2A.[1]
- Why it matters: ITC can be claimed only on bills communicated to you in GSTR-2B (rule 36(4)).[2]
- IMS: since October 2024, what goes into 2B depends on your accept, reject or pending actions; no action means accepted.[3]
GSTR-2B in simple words
Think of GSTR-2B as a monthly ledger statement from the government. Your suppliers tell the portal what they sold you, through their GSTR-1. The portal adds it up for you, one month at a time, and says: "this much credit is available to you, this much is not". You then compare it with your own purchase register and claim credit in GSTR-3B.
You don't fill or file anything in GSTR-2B. If something is wrong in it, the correction comes from the supplier (by amending its return) or from your own IMS actions.
GSTR-2B vs GSTR-2A
| GSTR-2A | GSTR-2B | |
|---|---|---|
| Nature | Changes whenever a supplier files or amends | Fixed once made for the month |
| When | Updated continuously | Made on the 14th of the next month |
| Used for | Seeing everything suppliers have reported, at any time | Deciding the ITC to claim in GSTR-3B |
| Linked to IMS | No | Yes: built from IMS actions |
What is inside: Tables 3 and 4
| Part | What it shows | What you do |
|---|---|---|
| Table 3, Part A | ITC available: bills from registered suppliers, ISD, reverse charge items, imports of goods | Claim in GSTR-3B Table 4(A) (pay reverse charge tax first) |
| Table 3, Part B | Credit notes and amendments that reduce ITC | Reverse in GSTR-3B Table 4(B)(2) |
| Table 4 | ITC not available: time limit under section 16(4) passed, or place-of-supply cases | Do not claim |
These rows come from the 2B advisory on the portal.[1] The advisory also warns that some credit can be ineligible for reasons the system cannot see, for example blocked credits under section 17(5); you must check those yourself and reverse them.[1]
Which bills come in which month
A month's 2B includes what your suppliers filed between the GSTR-1 due date of the previous month and that of the current month: for monthly filers, from the 12th of one month to the 11th of the next.[1] So a bill dated 15 May that the supplier files only in its July GSTR-1 (on 11 August) shows up in your July 2B, not May's.[1]
How IMS changes 2B
Since October 2024, every bill a supplier saves first appears in your Invoice Management System (IMS). You can accept, reject or keep it pending. When 2B is made on the 14th, accepted bills and bills with no action go in as ITC available; rejected bills go in as ITC rejected; pending bills stay out until you act.[3] If you change an action after the 14th, you must recompute 2B before filing GSTR-3B. And the portal will not make next month's 2B until this month's GSTR-3B is filed.[3] Read more in our IMS guide.
A short worked example
Verma Traders, Kanpur (sample firm) opens its September 2026 GSTR-2B on 14 October 2026:
| Section | Amount | Meaning |
|---|---|---|
| Table 3 Part A: bills from registered suppliers | ₹1,84,500 | Credit available |
| Table 3 Part B: supplier credit notes | ₹6,300 | Credit to reverse |
| Table 4: ITC not available | ₹2,700 | Old bill past the time limit; don't claim |
Before filing GSTR-3B, Verma matches 2B with its purchase register. If everything in Part A is genuine and in its books, it claims ₹1,84,500 and reverses ₹6,300: net ₹1,78,200. Bills in its books but not in 2B wait for a later month. See the 9 common mismatches.
Why a bill can be missing from your 2B
- The supplier has not filed yet. Saved but not filed bills show in IMS but are not counted in 2B.[3]
- The supplier filed after the cut-off. The bill moves to the next month's 2B.[1]
- You or a colleague rejected it or kept it pending in IMS. Rejected bills sit under "ITC rejected"; pending ones stay in IMS.[3]
- It was reported against another GSTIN, for example your branch in another state. Only the supplier can correct it.
- Your previous month's GSTR-3B is not filed. 2B is sequential, so the next one is not made until you file.[3]
If you file quarterly
Under the QRMP scheme, GSTR-2B is made quarterly, not for the first two months of the quarter. Bills your suppliers file through IFF still reach your IMS during the quarter, and your quarterly 2B adds up the three months.[3][1] Claim ITC in the quarterly GSTR-3B on that basis.
Three common mistakes
- Claiming from the purchase register alone. If a bill is in your books but not in 2B, the credit has to wait (rule 36(4)).[2] Chase the supplier instead.
- Claiming Table 4 amounts. "ITC not available" means the system already knows the credit can't be taken, for example because the time limit has passed.[1]
- Forgetting Part B. Supplier credit notes in Table 3 Part B reduce your credit and must be reversed in GSTR-3B, even if you never booked them.[1]
Quarterly (QRMP) filers get one GSTR-2B per quarter rather than one per month; the months inside the quarter are consolidated into it.[1][3]
Where to find it
On the GST portal, sign in and open the return dashboard for the period; GSTR-2B is listed with GSTR-2A, and can be viewed online or downloaded.[1] The downloaded file is what you match with your purchase register in our free GSTR-2B tool. तपासा
How Moharbill helps
- Free: the GSTR-2B reconciliation tool matches 2B with your purchase register in the browser; nothing is uploaded.
- Purchase bills with ITC are kept in Moharbill, ready for your CA. See GST returns.
- Coming in v1.1: 2B and IMS matching inside the app.
- The app works in Hindi, Gujarati, Marathi and Tamil as well as English.
Frequently asked questions
GSTR-2B kya hai?
GSTR-2B is a monthly statement of input tax credit that the GST portal makes on the 14th of the next month from your suppliers' returns. It shows ITC available and not available. You use it to claim ITC in GSTR-3B; you do not file it.
What is the difference between GSTR-2A and GSTR-2B?
GSTR-2A changes whenever suppliers file or amend. GSTR-2B is fixed once made on the 14th and is the statement used to decide ITC in GSTR-3B.
When is GSTR-2B generated?
On the 14th of the month after the tax period. For quarterly filers it is made quarterly.
Do I need to file GSTR-2B?
No. It is an auto-made statement. You only act in IMS (accept, reject or pending) and then claim ITC in GSTR-3B.
Can I claim ITC that is not in GSTR-2B?
Generally no. Rule 36(4) allows ITC only on invoices and debit notes the supplier has reported and that are communicated to you in GSTR-2B.
Sources
All read on 17 Oct 2026.
- GSTN, FORM GSTR-2B Advisory (what 2B contains, the 14th, static nature, cut-off dates, Tables 3 and 4). tutorial.gst.gov.in
- CGST Rules 2017, rule 36(4), CBIC. taxinformation.cbic.gov.in
- GSTN, advisory on the Invoice Management System. tutorial.gst.gov.in
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