How do I open and read my GSTR-2B?

1. Log in at gst.gov.in → Services → Returns → Returns Dashboard → pick the period → open the GSTR-2B tile (VIEW).

2. Start on the Summary tab. It splits into ITC Available (credit you can take), ITC Not Available (e.g. supplier filed late-blocked documents, ineligible credit), and ITC Reversal.

3. Each section breaks into tables: B2B Invoices (purchases from registered suppliers), B2B CDNR (credit/debit notes - credit notes REDUCE your ITC), ISD, and IMPG / IMPGSEZ (imports).

4. Click any amount to drill into Document Details - every invoice with supplier GSTIN, number, date and tax. Use Advance Search / Apply Filter to find a specific supplier or invoice.

5. For records: DOWNLOAD GSTR-2B SUMMARY (EXCEL) or GENERATE EXCEL FILE TO DOWNLOAD for the full document list (available up to 1,000 documents).

6. Cross-check the "ITC Available" total against the auto-filled ITC in your GSTR-3B before filing it - the portal drafts 3B from this exact statement.

Official reference: GST portal manual - Viewing Form GSTR-2B.