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GST · Glossary

GSTR-2B

Auto-drafted, static monthly ITC statement showing which inward supplies you can claim.

Updated 2026-10-08Source: Income-tax Act · CGST Act · CBDT/CBIC

What it means

GSTR-2B, generated under Rule 60(7) of the CGST Rules, 2017, is the official statement of Input Tax Credit eligibility published by the GSTN portal on the 14th of every month. It pulls from your suppliers' GSTR-1 / GSTR-5 / GSTR-6 filings — i.e., it tells you which invoices your suppliers have actually reported. You can only claim ITC on invoices appearing in 2B (per Section 16(2)(aa) of the CGST Act).

Unlike GSTR-2A (which is dynamic and updates continuously), 2B is frozen on the 14th. Late supplier filings flow into the next month's 2B, not the current one. ITC must be claimed in the month the invoice appears in 2B, not the month the invoice was issued.

A worked example

April 2026 2B (generated 14 May) shows AWS Mumbai invoice of Rs. 12,000 + Rs. 2,160 IGST — that is the ITC Priya can claim in her April 3B. If the AWS invoice slips to May’s 2B due to late supplier filing, she claims it in her May 3B instead.

Reconcile 2B against your purchase register monthly — missing invoices in 2B mean the supplier hasn’t filed; chase early because Rule 36(4) only allows ITC on what is actually in 2B.

Run it on your own numbersFree GST Invoice Generator — no signup.

Going deeper: GSTR-2B Reconciliation for Freelancers: A Practical Monthly Workflow — 9 min read.

Look up the details

Income-tax entries cite the Income-tax Act 1961, which governs FY 2025–26 (the return filed in 2026); from tax year 2026–27 the Income-tax Act 2025 applies, with new section numbers shown where we give them. GST law is unchanged. General information, not tax advice; verify with your CA before you file.

Related terms

GST

GSTR-1

Monthly or quarterly return of outward supplies (sales) filed by every registered taxpayer.GST

GSTR-3B

Monthly summary return where you pay GST liability and claim Input Tax Credit.

Compliance without the vocabulary

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