Why does GSTR-2B matter for a marketplace seller?

1. Marketplaces charge you commission, shipping and ad fees plus 18% GST - and they invoice those fees to your GSTIN. When the platform files its GSTR-1, those fee invoices land in your GSTR-2B as claimable ITC.

2. That credit is real money: a seller paying ₹50,000/month in marketplace fees has ~₹9,000/month of ITC sitting in 2B - it directly reduces the GST payable in your GSTR-3B.

3. Every month, open your 2B and confirm the platform fee invoices are present (search the operator's GSTIN under B2B). Missing? The platform filed late - the credit will appear in a later 2B; don't claim it early.

4. Also check credit notes from platforms (fee reversals, promotions) under B2B-CDNR - they reduce your ITC, and claiming without netting them off invites a mismatch notice.

5. The mirror rule: just as you check suppliers in your 2B, your B2B buyers check YOU in theirs. File your GSTR-1 by the due date (AprilTax's journey ends exactly there) or your buyers' credit gets stuck - the fastest way to lose a wholesale customer.

⚠️ Claim ITC from GSTR-2B, not from your own purchase ledger - Rule 36(4) ties claimable credit to what's actually in 2B. Ledger says ₹12,000 but 2B says ₹9,000? Claim ₹9,000 and chase the supplier for the missing filing.