What is GSTR-2B?

1. GSTR-2B is an auto-drafted ITC statement the portal generates for you every month. It lists the Input Tax Credit available to you, document by document, based on what your suppliers filed in their GSTR-1/IFF (plus GSTR-5, ISD credit via GSTR-6, and import data from ICEGATE/SEZ).

2. It is read-only and static: you don't file it, and you can't edit it. Once generated for a month, it never changes - unlike GSTR-2A, which keeps updating as suppliers file late.

3. It's generated on the 14th of the following month, after your suppliers' GSTR-1 deadlines (11th monthly, 13th IFF/quarterly) - so it captures what they actually filed for the period.

4. Its whole purpose: tell you how much ITC to claim in GSTR-3B, and which documents that credit comes from. If a purchase isn't in your 2B, your supplier didn't file it - and you can't claim that credit yet.

💡 Simple mental model: your GSTR-1 tells the government what you SOLD; your GSTR-2B tells you what your suppliers say you BOUGHT - and therefore the credit you can take. Official reference: GST portal - GSTR-2B FAQs.