Does GSTR 2B change if my supplier files their return late?

No. GSTR 2B is a fixed document that is produced on the 14th of each month with some predetermined cutoff date. When your supplier is late with filing, the invoice will present itself in the GSTR 2B of the month in which they actually filed and not the month of the invoice. The ITC may be claimed in that subsequent month in GSTR 2B.

Is GSTR 2B compulsory for filing GSTR 3B?

Yes. Since February 2025, the amended CGST Act Section 38 and Rule 60 requirement of GSTR 2B became mandatory. You would not be able to complete the GSTR 3B without the GSTR 2B of the same period. This document will not permit GSTR 3B filing by the system.

Why is some ITC marked as "ineligible" in GSTR 2B?

Some of the purchases that do not qualify as ITC under Section 17(5) of the CGST Act are life and health insurance, personal vehicle insurance, food and beverages, club memberships, and building of immovable property. GSTR 2B automatically identifies them, and so you do not include them on the claim.

Does GSTR 2B include import transactions?

Yes. GSTR 2B includes IGST paid on imported goods and services under the import section. This supports businesses with international supply chains.

Can taxpayers raise disputes based on GSTR 2B mismatch?

If you have a legitimate mismatch between GSTR 2B and your purchase records, you can raise a dispute through the GST appeal process (Form GST APL-01) within 3 months of receiving an adverse order. File objections with supporting invoices and communicate with suppliers to correct their GSTR-1 filings.

What is the impact of the Invoice Management System (IMS) on GSTR 2B?

From October 2025, the IMS allows you to accept, reject, or mark supplier invoices as pending. These actions are reflected in GSTR 2B when you click "Recompute," giving you more control before filing GSTR 3B. This does not change GSTR 2B auto-generation on the 14th; it simply adds flexibility in ITC management.

GSTR 2B Guide: Rules, Filing & ITC Claims

GSTR 2B is an automatically generated statement provided by the GST system that consolidates all the input tax credits available to your business for a particular month. Instead of manually tracking tax paid on purchases, the GST portal compiles the document using information submitted by your suppliers. It is necessary to claim the correct Input Tax Credit (ITC) and submit your monthly GSTR 3B filing. Understanding GSTR 2B meaning is critical because it reconciles the tax you've paid on purchases with data reported by your suppliers, protecting you from compliance errors and penalties.

Key Takeaways

GSTR 2B consolidates the eligible and ineligible ITC based on supplier filings.

The GSTR-2 B will be prepared on the 14th day of each month, with a fixed cut-off date.

It cannot be filed by taxpayers as it's automatically generated and used as the basis for GSTR 3B ITC claims.

The Invoice Management System (IMS), which received significant enhancements effective the October 2025 tax period, allows taxpayers to accept, reject, or mark supplier invoices as pending, prior to submission of GSTR 3B.

What is GSTR 2B? (Meaning & Definition)

GSTR 2B means an auto drafted Input Tax Credit (ITC) statement that the GST system automatically creates and sends every month to facilitate the reconciliation of ITC of registered businesses. It incorporates the information of three sources of data: your suppliers' GSTR-1 filings, GSTR-5 (filed by non-resident taxpayers), and GSTR-6 (filed by Input Service Distributors).

The basic idea behind GSTR 2B is to give you a fixed point of time for the eligible and non-eligible tax credits of that particular month to make sure you only claim the ITC that you are entitled to. Unlike GSTR 2A, which updates dynamically as suppliers continue to file throughout the month, GSTR 2B locks data on the 14th of the following month. This fixed nature eliminates the ambiguity of a continuously changing statement and gives you certainty about which credits you can claim.

An important distinction: GSTR 2B represents a legally updated approach to ITC reporting. From February 2025, the CGST Act (Section 38) and Rules (Rule 60) were amended to formally codify GSTR 2B's role, making it mandatory for GSTR 3B filing. GSTR 3B is not allowed to be filed without the presence of GSTR 2B of the same period. This change defines GSTR 2B as a reference document and not as a threshold compliance document.

Also Read, GSTR-1 Filing: Process, Eligibility, Due Date, Format, Late Fees, and Rules

Why is GSTR 2B Important?

The submission of GST returns in GSTR 2B is the foundation of proper GST compliance due to a number of important reasons:

Accurate ITC Claims: GSTR 2B explicitly categorises each purchase as eligible or ineligible for ITC, preventing costly mistakes. Rather than guessing which credits apply, you have an official government-generated document showing exactly what you can claim.

Avoiding Mismatches and GST Notices: When you have claimed ITC in GSTR 3B that does not match GSTR 2B, the GST authorities indicate this to be a discrepancy (DRC-01 notice). The reconciliation of GSTR 2B return data with GSTR 3B also removes these notices and the onus on justification.

Auto-Drafted Benefit: GSTR 2B is automatically prepared by the GST portal and eliminates all errors in the calculation process. There is no need to manually follow up on supplier invoices, as the system does it. Starting in October 2025 (when the Invoice Management System (IMS) takes effect, you will have even greater control in either accepting, rejecting, or marking the invoices as pending prior to filing GSTR 3B.

Also Read, What is GST Return and GST Return Filing?

Features of GSTR 2B

Monthly Generation: Every month, on the 14th, the system will automatically generate it. This will provide businesses with a regular filing date.

Static Nature: With the data, once created, it is fixed to that month, unless you manually recalculate the data in IMS.

Supplier-wise Summary: A breakdown of ITC by supplier GSTIN, indicating who the vendors of eligible and ineligible credit were.

ITC Classification: Draws a strict distinction between eligible ITC (e.g., business purchases) and ineligible ITC (e.g., personal vehicle insurance).

Import Details: Incorporates IGST on imported goods and services, which maintain international supply chains.

Advisories By Section: Gives the guidelines on the action that should be taken in GSTR 3B depending on the ITC category.

IMS Integration: From Oct 2025, you can accept/reject invoices in the Invoice Management System, and recompute GSTR 2B before filing

Additional Details in GSTR 2B: Taxable values and GST amounts (CGST, SGST, IGST, UTGST) per supplier invoice, credit note and debit note issued by the supplier, amendments information where suppliers correct previous invoices filed and ineligible ITC breakdown with particular sectional reference.

Note: GSTR 2B compiles supplier data submitted by monthly filers between 00:00 on the relevant month's 12th and 23:59 on the next month's 11th. The deadline for quarterly filers (GSTR-1/IFF, GSTR-5, and GSTR-6) is from 00:00 on the relevant month's 14th to 23:59 on next month's 13th.

Also Read, What is Integrated Goods and Services Tax (IGST)?

GSTR 2A vs GSTR 2B – Key Differences

It is important to know what is the difference between GSTR 2A and GSTR 2B in order to manage ITC. Although both are auto-generated statements of inward supplies, they are used in disparate ways and act in disparate manners:

Aspect	GSTR 2A	GSTR 2B
Nature	Dynamic	Static
Generation	Updates continuously as suppliers file GSTR-1	Generated once on the 14th and locked
Generation Time	In real-time, when supplier filings occur	Monthly; on the 14th of every month
Data Source	Supplier's GSTR-1, GSTR-5, GSTR-6	Supplier's GSTR-1, GSTR-5, GSTR-6
Cutoff Date	No fixed cutoff; updates until the end of the period	Fixed the cutoff based on the supplier GSTR-1 due date
ITC Bifurcation	No bifurcation of eligible/ineligible ITC	Clear categorisation of eligible vs ineligible
Use Case	Ongoing reconciliation and monitoring	Filing GSTR 3B and annual reconciliation (GSTR 9)
Availability	Available immediately after the supplier files	Available after the 13th of the following month
Which Should You Use?	Use GSTR 2A for continuous reconciliation during the month to identify pending invoices.	Use GSTR 2B for final GSTR 3B filing and annual return purposes; it's the official, locked statement.

What Details Are Included in GSTR 2B?

GSTR 2B return data provides a comprehensive breakdown of all the inward supplies during the month:

Eligible Input Tax Credit: It consists of tax paid on purchases of business (raw materials, components, services) that you are entitled to deduct against sales tax entirely. They are raw materials, packaging supplies, logistics services, and business-related software licenses.

Ineligible Input Tax Credit: Indicates those purchases for which you are not entitled to ITC. Some commonly ineligible items include life and health insurance, personal vehicle insurance, food and beverages, club memberships, and construction of immovable property. The statement flags explicitly these, so you don't inadvertently claim them in GSTR 3B.

IGST on Imports: Applicable to imported goods and services, it supports international supply chains and transactions.

Amendments: New amendments in an invoice that was already submitted by the supplier (in the form of a credit or debit note) are recorded in GSTR 2B in full.

Credit/Debit Notes: From October 2025 onwards, you can accept, reject, or mark these adjustments as pending in IMS, allowing you to have more control over ITC claims.

Supplier-wise Details: This information includes the supplier GSTIN, invoice number, invoice date, taxable value, and GST amount so you can reconcile this information with your purchase register.

How to Check GSTR 2B Online?

Accessing and downloading GSTR 2B online is straightforward once you're familiar with the GST portal:

Step 1: Log In to the GST portal

Visit https://www.gst.gov.in

Enter your GSTIN and registered mobile number.

Click the Send OTP button and type the OTP that you received in your registered number.

Step 2: Go to the returns dashboard

Go to Services > Returns (or Returns Dashboard, depending on your portal version).

Select View Returns.

Step 3: Select the period

Select the month and year that you would like to view GSTR 2B.

GSTR 2B for a certain month is generated after the 13th of the following month.

Step 4: view/download GSTR 2B

Go to the “Return” option and click on GSTR 2B.

Select View Summary to get a short summary, or View Details to get an invoice-by-invoice breakdown.

Click “Download” to save it as a PDF or Excel format for your records.

Step 5 (Optional): IMS Actions

If using the Invoice Management System (available from Oct 2025), then go to the IMS Dashboard.

Accept, reject, or mark invoices as pending.

Click Recompute GSTR 2B to generate an updated statement with your actions reflected.

How to File GSTR 2B? (Step-by-Step)

You must know that you do NOT file GSTR 2B. The GST portal automatically generates it. Instead, you use GSTR 2B details when you’re filing for GSTR 3B:

What Actually Happens:

GST portal automatically fills GSTR 2B on the 14th of every month according to the supplier filings.

You review GSTR 2B for accuracy and reconcile it with your purchase records.

By the 20th day of the following month, you make your GSTR 3B by using qualified ITC of GSTR 2B.

GSTR 3B auto-populates eligible ITC from GSTR 2B, but you can adjust if needed.

Steps to Utilise GSTR 2B for GSTR 3B Filing:

Download GSTR 2B (steps above) and match it with your purchase register.

Detect discrepancies (missing invoices, incorrect quantity, entries).

Ask suppliers to submit invoices that are not in GSTR 2B.

Mark actions in IMS (if using Invoice Management System from Oct 2025) before filing GSTR 3B.

File GSTR 3B by the 20th, reviewing the auto-populated ITC and making adjustments only for legitimate exceptions.

Claim only the eligible ITC shown in GSTR 2B; claiming more invites GST notices.

Note: Once the changes have been made in IMS after generating GSTR 2B, you have to click on “Recompute” in order to re-generate your GSTR 2B and then file GSTR 3B.

Common Errors & Mismatches in GSTR 2B

Understanding frequent GSTR 2B filing issues helps you avoid compliance problems:

Missing Invoices in GSTR 2B

Problem: An invoice appears in your purchase register, but not in GSTR 2B

Cause: Supplier hasn't uploaded the invoice in their GSTR-1

Solution: Contact the supplier to file/amend their GSTR-1; follow up on the next filing cycle

Incorrect Supplier GSTIN Mismatch

Problem: Supplier uploaded an invoice to the wrong customer GSTIN

Cause: Data entry error by the supplier.

Solution: Ask the supplier to amend Table 9A of GSTR-1 (amendment section) with the correct GSTIN

Supplier Non-filing

Problem: Supplier hasn't filed GSTR-1 at all.

Cause: Negligence or input suppression by the supplier.

Solution: Follow up urgently; if not resolved. When invoices appear in GSTR 2B of a later month (due to the supplier's delayed filing), you can claim ITC in that subsequent month when the invoice appears in your GSTR 2B. For unregistered supplier purchases, the RCM (Reverse Charge Mechanism) applies under Section 9(4).

Delayed Supplier Uploads

Problem: Invoices appear in GSTR 2B months late.

Cause: Supplier filed GSTR-1 late or amended return.

Solution: Claim ITC in the month GSTR 2B shows it; track in GSTR 9 annual reconciliation.

Mismatch Between Amount and Tax

Problem: Invoice amount matches, but GST amount doesn't.

Cause: Calculation error by the supplier or a different tax rate applied.

Solution: Request supplier to correct GSTR-1 or verify if a different rate was applicable.

If you ignore such mismatches, there are consequences, including DRC-01 notice from tax authorities, ITC reversal with interest and penalties, or even blocking of GSTR 3B filing.

Best Practices for Using GSTR 2B

The following practices will guarantee compliance with the GST and reduce the audit risk:

Monthly Reconciliation: As soon as GSTR 2B is created (approximately 14th), download it and compare invoice-by-invoice with your purchase register. Prepare a table of reconciliation by recording supplier GSTIN, invoice number, expected amount, GSTR 2B amount, and any difference.

Vendor Follow-ups: Have a reminder on the 15th of every month to remind vendors of missing or mismatched invoices. Keep a vendor communication record where what was requested and promised is documented.

Resolving Mismatches Proactively: Don't wait for tax notices. Make sure to resolve discrepancies within the same month.

ITC Tracking & Documentation: Maintain scanned copies of all supplier invoices and GSTR 2B statements. From October 2025, document all IMS actions (accept/reject/pending) with reasons for the audit trail.

Pre-GSTR 3B Review: 24 hours before GSTR 3B filing (due 20th), download updated GSTR 2B and verify that auto-populated ITC matches your expectations.

Conclusion

GSTR 2B is the cornerstone of accurate Input Tax Credit claims in India's GST system. Unlike the dynamic GSTR 2A, GSTR 2B's fixed nature makes it the official basis for GSTR 3B filing, especially since the February 2025 amendments formalised its role.

Additionally, the integration of the Invoice Management System in October 2025 has provided greater control, which enables accepting, rejecting, or marking of supplier invoices as pending prior to filing.

Reconciliation of your purchase register monthly, following up with your vendors, and resolving mismatches in time are keys to achieving success with GSTR 2B. By treating GSTR 2B as a critical compliance document rather than a routine form, you protect yourself from costly GST notices and ensure your ITC claims stand up to scrutiny.

What is GSTR 2B