Home > GST > Help Center > GSTR-2B Last Updated: Dec 11th 2023
Guide on GSTR-2B
Auto-generated GSTR 2B is an input tax credit statement. GSTR 2B displays if the taxpayer can claim input tax credit against supplier invoices. A system-generated return, GSTR 2B, lets taxpayers claim the correct ITC.
This document covers
- Generation time of GSTR 2B
- Components of GSTR 2B
- How to view or download GSTR 2B
- Comparison of GSTR 2A and GSTR 2B
- ITC On Imports
1. Generation time of GSTR 2B
The process of GSTR 2B generation starts after the completion of due date of GSTR 1 (monthly), GSTR 1 (Quarterly), GSTR-5 and GSTR 6. Below are the cut off dates for generation of GSTR 2B
- GSTR 1 Monthly: The due date for filing monthly GSTR 1 is 11th of every month. Hence GSTR 2B will be generated from 00:00 hrs on 12th of every month.
- GSTR 1 Quarterly, GSTR-5, GSTR 6: The due date for filing is 13th of every month. Hence GSTR 2B will be generated from 00:00 hrs on 14 th of every month
2. Components of GSTR 2B
GSTR 2B contains summary of Input Tax credit and detailed Input Tax credit
- GSTR 2B Summary contains 2 tabs i.e., ITC Available and ITC not available
- ITC available shows the ITC available on supplies from registered persons, Inward supplies from ISD, Inward supplies liable for reverse charge, import of goods
- ITC not available shows the ITC not available on supplies from registered persons, inward supplies from ISD and Inward supplies liable for reverse charge.
- GSTR 2B detailed contains 2 parts. They are
- Supplier Wise details: It shows the supplier wise invoices for the period.
- Document Wise details: It shows the invoice wise invoices for the period.
3. How to view or download GSTR 2B
Below is the process to view or download GSTR 2B
- Login to gst.gov.in
- Click on Return Dashboard and select the relevant Financial year , quarter and Period
- Click on “Auto-drafted ITC statement for the quarter GSTR2B’
- You can either view GSTR 2B or download GSTR 2B details in Excel or PDF
4. Comparison of GSTR 2A and GSTR 2B
GSTR 2A is a system generated read only statement of inward supplies. This statement is updated on real time basis. Below are the some of the differences between GSTR 2A and GSTR 2B
| S.No | Particulars | GSTR 2A | GSTR 2B |
|---|---|---|---|
| 1 | Nature | It is dynamic | It is Constant |
| 2 | Availability | Monthly | Monthly |
| 3 | Input Tax Credit | It does not provide the breakup of eligible and ineligible ITC | It provides the breakup of eligible and ineligible ITC |
| 4 | Example | If the supplier files the return, It will automatically reflects in GSTR 2A | If the supplier files the return, it does not automatically reflect in GSTR 2B. It will be shown in GSTR 2B in the period in which return is filed |
5. ITC On Imports
GSTR 2B contains the ITC on import of goods. However, ITC on import of services (paid on reverse charge) is still not shown by GSTR 2B. It needs to be entered manually by the taxpayer.