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GSTR-2B - An overview

In this guide you will find the following information:

What is the GSTR-2B?

GSTR 2B is an auto-drafted document that will act as an Input Tax Credit (ITC) statement for taxpayers. The GST Council states that GSTR 2B will help in cutting down the time taken to file returns, minimise errors, ease reconciliation and simplify compliance.

Starting August 2020, you will need to download this statement on the 12th of every month before filing your ITC claims. For example, GSTR 2B for September 2020 can be viewed and downloaded on 12 October 2020.

The return statement is available to all GST-registered taxpayers. The statement is generated in the GST portal based on the inputs from GSTR 1, GSTR 5 and GSTR 6.

Latest updates
  • GSTN has now enabled an option to download GSTR 2B summary as well as detailed report via GST portal.

Features of GSTR 2B

Here are the top features of GSTR 2B:

Benefits of GSTR 2B

There are benefits to viewing GSTR 2B before filing ITC in GSTR 3B:

What is the difference between GSTR 2A and GSTR 2B?

Nature of statement It is dynamic in nature. It changes based on the documents uploaded by the suppliers and vendors. It is static in nature. The statement is finalised every month and details cannot be changed afterward based on the actions of suppliers or recipients.
Inputs from returns GSTR-1, GSTR-5, GSTR-6, GSTR-7, GSTR-8, ICES GSTR-1, GSTR-5, GSTR-6, ICES; does not provide TCS or TDS deduction information
Utility It can be difficult to ensure that all the GSTR 2A credits have been included because vendors usually delay their filing process. It is useful during ITC reconciliation and helps you identify compliant and non-compliant vendors.
Availability Monthly On the 12th of every month
ITC on imports Details of ITC on imports, from overseas and inward supplies from SEZs, are available from ICES in the GST system. Contains information on imports from ICES.

What are the steps to download GSTR 2B?

GSTR2b filing guide

How GSTR 2B will help with ITC filing

While you will continue to file your returns in Form GSTR 3B, the auto-drafted GSTR 2B statement can be used as a basis for calculating ITC claims. The additional information and the static nature of the return is the key to simplifying the process.

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