What is GSTR-2B?
1. GSTR-2B is an auto-populated ITC statement generated for every registered
person (other than composition dealer) based on GSTR-1, 5 and 6 filed by the
suppliers.
2. GSTR-2B is a static statement available each month on the 12th day of the
succeeding month.
Eg: GSTR-2B for the month of July 2020 statement available on 12th August 2020.
3. GSTR-2B for a month contains all documents filed by suppliers between the duedate of furnishing of GSTR-1 for the previous month to the due-date of furnishing
of GSTR-1 for the current month.
Eg: GSTR-2B for the month of July 2020, shall contain all documents filed by
suppliers from on 12th July 2020 to 11th August 2020.
Illustration
| Invoice No & date | Uploaded in GSTR-1 for the month of | Date of filing GSTR-1 | Reflecting GSTR2B of recipient |
| INV-1 12/5/2020 | May | 10/6/2020 | May (12/6/2020) |
| INV-1 12/5/2020 | May | 13/6/2020 | June (12/7/2020) |
| INV-1 12/5/2020 | June | 11/7/2020 | June (12/7/2020) |
| INV-1 12/5/2020 | June | 12/7/2020 | July (12/8/2020) |
What is the purpose of GSTR-2B?
1. GSTR-2B helps in monthly reconciliation of ITC as per books with invoice
uploaded by supplier in GSTR-1.
2. Import bills are also reflected in GSTR-2B
3. Assist the taxpayers in availing input credit in GSTR-3B for each month as per
Rule 36(4).
4. Invoice-wise details of ITC available each month is available in GTSR-2B.
5. Helps taxpayers to follow-up with suppliers to upload their invoice in GSTR-1.
