GSTR-2B: auto-drafted ITC statement
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Updated 03 Oct 2026
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AI summary
What GSTR-2B contains and how it differs from GSTR-2A.
4 sections
What it is
A static monthly statement of ITC available to you, generated on the 14th of the next month, based on your suppliers' GSTR-1/IFF, ISD (GSTR-6), imports (ICEGATE) and your actions in the Invoice Management System (IMS).
GSTR-2A vs GSTR-2B
| GSTR-2A | GSTR-2B |
|---|---|
| Dynamic — changes every time a supplier files | Fixed for the month once generated |
| For reference | Basis for ITC in GSTR-3B |
Sections
- ITC available (B2B, B2B amendments, credit/debit notes, ISD, imports).
- ITC not available (e.g. place-of-supply rules, supplier filed late beyond the time limit).
- ITC reversal on credit notes.
- Rejected records (from IMS).
Use it for
Monthly reconciliation with your purchase register before filing GSTR-3B. In Hisab Central, see GSTR-2B Reco.
Sources
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