Glossary
What is GSTR-2B?
The portal's monthly list of the credit your suppliers have reported for you.
Updated
In short
GSTR-2B is a monthly GST statement of the input tax credit available to a business, built from its suppliers' filed returns. SimpleERP's purchase register lists every posted bill with GSTINs and tax, ready to check against it.
GSTR-2B is a monthly statement the GST portal generates for each business, listing the input tax credit available from invoices its suppliers have reported in their GSTR-1. It is generated on the 14th of the following month and is fixed for that period, though actions in the portal's Invoice Management System can recompute it before you file GSTR-3B. Businesses match it with their purchase register before claiming credit.
GSTR-2B: a worked example
In July 2026 Lakshmi Steel Furnitures posted bills worth ₹1,68,400 with input tax of ₹30,312. Its GSTR-2B for July shows only ₹27,612, because one supplier has not reported a ₹15,000 bill carrying ₹2,700 of tax. Lakshmi Steel claims ₹27,612 in July's GSTR-3B and follows up with the supplier for the rest. Figures assume 18%. Rates change, so confirm the rate for your goods with your CA or the GST portal before you rely on it.
| Source | Taxable value | Input tax |
|---|---|---|
| Purchase register, July | ₹1,68,400 | ₹30,312 |
| GSTR-2B, July | ₹1,53,400 | ₹27,612 |
| Difference: bill not reported | ₹15,000 | ₹2,700 |
What does a GSTR-2B statement contain?
A summary of credit by tax head and the documents behind it. Credit available covers B2B invoices, debit notes, imports of goods and inward supplies taxed under reverse charge. Credit not available lists documents on which credit cannot be taken for that period, and suppliers' credit notes appear as credit to reverse. Each line shows the supplier GSTIN, document number and date, taxable value and tax by head. The step-by-step check is in reconciling GSTR-2B with your purchase register; why a late bill shows in one statement and not the other is in GSTR-2A vs GSTR-2B.
FAQ
Questions, answered
What does ITC not available in GSTR-2B mean?
The ITC not available section of GSTR-2B lists supplier documents the portal shows but on which credit cannot be taken for that period, for example because the invoice is past the time limit or the place of supply rules bar it. Do not claim those lines in GSTR-3B, and ask your accountant about each one.
When is GSTR-2B available?
GSTR-2B is generated on the 14th of the month after the tax period. Quarterly filers under the QRMP scheme get it for each quarter. Check it before you file GSTR-3B so the credit you claim matches.
Do I have to file GSTR-2B?
GSTR-2B is not filed by the business. GSTR-2B is a statement the portal prepares for you, not a return. You use it to decide how much input tax credit to claim in GSTR-3B. What you do act on are the invoices shown in the Invoice Management System.
Can I claim credit that is in my books but not in GSTR-2B?
Credit that is in your books but not in GSTR-2B generally cannot be claimed. Credit is allowed only when the supplier has reported the invoice and it appears in your GSTR-2B, along with the other conditions. Keep the bill in your books and claim the credit in the month it appears.
Related
Keep reading
Input tax credit (ITC)
The GST paid on purchases that a business sets off against the GST it collects on sales.
Read moreGSTR-2A vs GSTR-2B
GSTR-2A is a dynamic view of inward supplies; GSTR-2B is the static monthly ITC statement used for GSTR-3B.
Read moreGSTR-2B reconciliation
How to match GSTR-2B against your purchase register each month, what to do with each mismatch, and a six-bill worked reconciliation.
Read more
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