GSTR 2B: Meaning, Importance, Features, Benefits, and Difference from GSTR 2A

Understand GSTR-2B in detail—its meaning, purpose, benefits, generation process, key features, how to access and file it on the GST portal, and how it differs from GSTR-2A.
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2 min read
22 April 2025

In the world of GST filing, it is important to keep yourself updated on all the recent changes and trends. One of these recent changes is the introduction of GSTR 2B. This article will provide you with all the necessary information about GSTR 2B, including what it is, its importance, and how to file it on time.

What is GSTR 2B?

GSTR 2B is an auto-generated document that provides details of all inward supplies received from registered vendors. It includes information like invoice numbers, GSTINs, tax rates, total value, and more. This form summarises the details submitted by vendors in their returns and helps businesses match their purchase records. It ensures that their GST returns are accurate and assists in tracking GST liabilities and input tax credits, while also allowing businesses to compare this data with their purchase details.

Why is GSTR 2B important?

GSTR 2B holds significance for buyers as it provides them with a consolidated overview of all their purchases. This consolidated view aids buyers in reconciling their purchase data and recovering any overlooked Input Tax Credit (ITC). Additionally, this document supports buyers in maintaining accurate accounting records and a comprehensive record of their GST purchases.

Another important point is that the GSTR 2B document provides information about the credit availability of a buyer at an early stage. This information ensures that buyers can take the necessary steps in time to maximise their benefits and avoid any GST-related penalties.

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What is the purpose of GSTR-2B?

The purpose of GSTR 2B is to help businesses match their purchase records with those of their vendors. It helps identify any differences between the details provided by registered vendors and what appears in the company’s returns. This form is a key tool for ensuring GST compliance and the accuracy of returns. It also helps track GST liabilities, input tax credits, and compare the total value of inward supplies with purchase records.

Features of GSTR-2B

GSTR 2B offers several features that make it easier for businesses to stay compliant with GST requirements:

Invoice Details
GSTR 2B includes all the invoice details for inward supplies received from registered vendors, such as invoice numbers, GSTINs, tax rates, and total values. This helps businesses track and match their purchase records with the vendor’s invoices.

Tax Liability Tracking
It helps track the GST liability on purchases made from vendors by giving an overview of all taxable inward supplies. This allows businesses to reconcile their returns and ensure GST payments are accurate.

Input Tax Credit (ITC)
If a company has claimed input tax credit for certain purchases, GSTR 2B helps track these credits. This makes it easier for businesses to manage their ITCs and ensure all GST payments are correct.

Difference Between Purchase and Invoice Details
GSTR 2B helps businesses spot any differences between their purchase records and the vendor’s invoices. This allows them to correct any discrepancies and maintain accurate records.

Convenience
As an auto-generated document, GSTR 2B simplifies GST compliance for businesses. It contains all the inward supply details, saving businesses time while ensuring accurate returns.

ITC Segregation
Businesses can also segregate their ITCs based on the type of purchase using GSTR 2B. This makes managing input tax credits easier and ensures GST payments are accurate.

Remains Unchanged
GSTR 2B does not change even if vendors update their returns. This allows businesses to spot any discrepancies between the vendor invoices and what appears in their returns.

Overall, GSTR 2B is an essential tool for businesses to ensure GST compliance and accuracy. It helps reconcile purchase records with vendor invoices, track GST liabilities and ITCs, and ensure all purchases match the company’s returns. By automating these processes, GSTR 2B saves businesses time and effort while ensuring their GST activities are correct and hassle-free.

Benefits of GSTR-2B

The data in GSTR-2B is presented in a way that makes it easier for taxpayers to match their Input Tax Credit (ITC) with their own accounts and records. It helps them easily identify documents to ensure the following:

  • The input tax credit is not claimed twice for the same document.
  • The tax credit is reversed in GSTR-3B as per the GST law, wherever necessary.
  • GST is correctly paid on a reverse charge basis for applicable documents, including the import of services.
  • The statement shows the specific tables or columns in GSTR-3B where the input tax credit for an invoice or debit note should be recorded.

How is GSTR 2B generated?

The process of generating GSTR 2B involves the following detailed steps:

  1. Vendor files GSTR 1: The supplier submits GSTR 1, detailing outward supplies.
  2. Auto population of data: The details from GSTR 1 are auto populated into the recipient's GSTR 2B.
  3. GSTR 3B submission: When the supplier files GSTR 3B, GST liability and ITCs are updated in GSTR 2B.
  4. GSTR 2B generation: The recipient can access the generated GSTR 2B on their GST portal.
  5. Reconciliation: Any discrepancies between the recipient's returns and the supplier's invoices must be reconciled in GSTR 2B.
  6. Filing GSTR 2B: After reconciliation, the recipient can file GSTR 2B by selecting the 'File' option on the portal.

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Difference between GSTR-2B and GSTR-2A

GSTR-2A and GSTR-2B are both components of the Goods and Services Tax (GST) system, but they serve distinct purposes.

Aspect

GSTR-2A

GSTR-2B

Nature

Auto-generated statement available to recipients

Provisional input tax credit (ITC) statement based on vendor's GSTR-1

Source

Derived from suppliers' GSTR-1

Auto-drafted from suppliers' GSTR-1

Timing

Updated periodically, often monthly

Updated continuously, available in real-time

Basis for ITC

Reflects all invoices uploaded by suppliers

Reflects invoices uploaded by suppliers up to the date of viewing

Reconciliation

Requires manual reconciliation with purchase records

Facilitates automated reconciliation with GSTR-2A

Finality

Does not constitute a final ITC statement

Provides a reliable estimate of eligible ITC

Role

Helps in verifying ITC claimed by recipient

Aids in assessing provisional ITC eligibility

Compliance Ease

Requires regular monitoring and reconciliation

Simplifies ITC reconciliation and compliance


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How to access GSTR-2B on the GST portal?

To access GSTR-2B on the GST portal, follow these steps:

  1. Log in to the GST portal using your credentials.
  2. Navigate to the ‘Returns Dashboard’ after logging in.
  3. Select the relevant tax period by choosing the month and financial year.
  4. On the ‘GSTR-2B’ tile, you have two options: click on ‘View’ to check the details online or ‘Download’ to save the information offline.
  5. If you choose to download and the document count exceeds 1,000, you can either use the advanced search option or download the data in Excel/JSON format.
  6. If you prefer to view, GSTR-2B will display two tabs: Summary and All Tables. The Summary tab is divided into Part A (ITC Available) and Part B (ITC Not Available). The All Tables tab provides ITC information in detail, sortable by various categories.

Finally, take appropriate action based on whether you intend to view or download the data. This process ensures you can effectively manage your ITC claims by reviewing the detailed information available in GSTR-2B.

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What are the steps to download GSTR 2B?

Taxpayers can view and save the GSTR-2B statement on their device through the GST portal by following these simple steps:

Step 1: Visit the official GST Council website.

Step 2: Log in to the GST portal using your:

  • Username
  • Password
  • Captcha code

Step 3: Go to the ‘Services’ section and click on the “Returns Dashboard” option under the “Returns” tab.

Step 4: Select the relevant tax period.

Step 5: Choose the appropriate month and year.

Step 6: Click on GSTR-2B.

Step 7: Click the “Download” option to save the statement on your device, so you can access it offline later.

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How to file GSTR 2B?

The filing procedure of GSTR 2B is relatively straightforward and integrates with the usual GST filing process. As GSTR 2B is auto-generated on the portal, buyers can access it from their GST account. Once they have verified the document, they can claim the available ITC.

To file the GSTR 2B form, follow these simple steps:

  1. Log in to the GST portal and go to the "Return dashboard."
  2. Select FY, return filing period, and return filing type and click on the 'search' button.
  3. Go to the 'return' section and click on GSTR-2B.
  4. Verify the details provided in GSTR-2B, and click on the "File" button.
  5. Submit the return using an e-signature or through EVC (Electronic verification code).
  6. After submission, the GST portal will auto-populate the ITC in your electronic tax ledger if it finds everything in order.
  7. After this, make payment of the remaining tax, if any.

GSTR 2B is an essential document in the GST filing process, providing buyers with a consolidated view of their purchases. The document helps in reconciling purchase data, claiming missed ITC and maintaining accounting records. Moreover, GSTR 2B helps in early planning to maximise benefits and avoid penalties. By understanding the importance and filing procedure for GSTR 2B, you can stay on top of your filing obligations and simplify the reconciliation process.

When was GSTR-2B made available?

GSTR-2B was made available to taxpayers from 12th August 2020. The GSTR-2B is an auto-drafted input tax credit (ITC) statement that provides a summary of the ITC available to a taxpayer based on the GSTR-1 and GSTR-3B returns filed by his/her suppliers. It helps the taxpayer in reconciling their ITC on a regular basis.

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Frequently asked questions

When is GSTR 2B applicable?

GSTR-2B is a monthly auto-drafted return for businesses that are registered under the Goods and Services Tax (GST) Act. It shows the input tax credit that a business is eligible to take based on the supplier’s invoice. The GSTR-2B return is automatically generated on the 12th of every month for businesses that have filed their GSTR-1 and GSTR-3B for the previous month.

Is GSTR 2B mandatory?

No, GSTR 2B is not a mandatory return. It is an auto-drafted return generated for businesses registered under the Goods and Services Tax (GST) Act and is intended to provide businesses with information on the input tax credit available based on the supplier's invoice. However, it is recommended that businesses monitor their GSTR 2B to ensure proper utilisation of the input tax credit.

What is the relationship between GSTR 2B and GSTR 3B?

GSTR 2B is a monthly return generated for businesses registered under the Goods and Services Tax (GST) Act, which shows the input tax credit available based on the supplier's invoice. GSTR 3B is a monthly summary return filed by businesses, showing the total sales, purchases, input tax credit claimed, and tax liability. GSTR 2B data is used to calculate the input tax credit to be claimed in GSTR 3B.

Why is there a difference between GSTR-2A and 2B?

There is a difference between GSTR-2A and 2B because they serve different purposes. GSTR-2A is an auto-generated input tax credit (ITC) statement that contains details of purchase-related transactions uploaded by the suppliers in their respective GSTR-1 forms. It shows the Recorded ITC based on the supplier's returns. Whereas, GSTR-2B provides the taxpayers their Eligible ITC taking into consideration the credit available on invoices and debit notes received by the recipient, which is updated at mid-month and month-end intervals.

Is GSTR 2B for sale or purchase?

GSTR 2B is a summary statement for purchases. It provides a static view of the input tax credit (ITC) available for a specific period based on the invoices uploaded by suppliers. Therefore, it is related to purchases and the corresponding ITC claims.

Is GSTR 2B suspended?

No, GSTR 2B is not suspended. The form that was suspended is GSTR 2, not GSTR 2B. GSTR 2B is still in use and serves as a summary statement for ITC, whereas GSTR 2, which was meant for reporting purchase details, has been suspended since September 2017.

What is the rule for GSTR-2B ITC?

A taxpayer can only claim Input Tax Credit (ITC) if it appears in their GSTR-2B. From 1st January 2022 onwards, provisional ITC cannot be claimed. Therefore, it is important to match the purchase register with the GSTR-2B to ensure accurate ITC claims.

What is the GSTR-2B due date?

The due date for GSTR-2B is the 14th of the following month, which is before filing ITC claims. This means that for any given month, you can view or download the GSTR-2B on the 14th of the next month. For example, GSTR-2B for June 2023 will be available for download and online viewing on 14th July 2023. It serves as a reliable record for ITC claims.

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