Form GSTR-2B is an auto-drafted ITC statement which will be generated for every registered person on the basis of the information furnished by his/her suppliers in their respective Form GSTR-1/1A & Form GSTR-5 and ITC received through Form GSTR-6. The statement will indicate availability of Input Tax Credit to the registered person against each document filed by his/her suppliers and the Input Service Distributor (ISD).
Form GSTR-2B also contains information on import of goods from the ICEGATE system including inward supplies of goods received from SEZ Units / Developers.
Form GSTR-2B should be used by taxpayers to take the right input tax credit in respective sections of Form GSTR-3B.
No, you don’t have to file Form GSTR-2B. It is only a read-only static auto-drafted ITC statement which indicates the availability of Input Tax Credit to you against each document filed by your suppliers and ITC received through ISD.
Form GSTR-2B will be generated for each month on the 14th day of the succeeding month. For example, for the month of July 2020, the statement will be generated and made available to the registered person on 14th August 2020.
Please note that Form GSTR-2B will consist of all documents filed by suppliers/ISD in their Form GSTR-1/1A, 5 & 6, between the cut-off dates. It will also consist import data for the period which are received within 13th of the succeeding month.
In case of monthly Form GSTR-1/1A, the cut-off date is 00:00 hours on 12th of the relevant month to 23:59 hours, on 11th of the succeeding month. Whereas for quarterly Form GSTR-1/1A/IFF, Form GSTR-5 and Form GSTR-6, the cut-off date is 00:00 hours on 14th day of relevant month to 23:59 hours, on 13th day of succeeding month.
The details filed in Form GSTR-1/1A & 5 (by supplier) & Form GSTR-6 (by ISD) would reflect in the next open Form GSTR-2B of the recipient irrespective of supplier’s/ISD’s date of filing. For e.g., if a supplier files a document INV-1 dt. 15.07.2020 on 11th August, it will get reflected in GSTR-2B of July (generated on 12th August). If the document is filed on 12th August, 2020 the document will be reflected in Form GSTR-2B of August (generated on 12th September).
No, you cannot make any changes or add document to the Form GSTR-2B, as it is a read-only static ITC statement.
Form GSTR-2B is available only for the following types of taxpayers:
Normal taxpayers
SEZ taxpayers
Casual taxpayers
Navigate to Services> Returns > Returns Dashboard > File Returns > GSTR 2B Tile to view and download Form GSTR-2B statement of a tax period.
Note: Form GSTR-2B statement for a particular tax period is available for view and download only after the Form GSTR-2B gets generated for that tax period.
Yes, Form GSTR-2B for a given tax period will be available for viewing and/or downloading (in Excel and/or JSON formats) in post-login mode on the GST portal.
Yes, you can download individual table wise details in Form GSTR-2B by clicking Download Excel link available in document details. Such link will be available only when the total number of documents across all tables is upto 1000 documents.
For more than 1000 records, you may either use the advance search option or download the entire file.
Taxpayers are advised to ensure that the data generated in Form GSTR-2B is reconciled with their own records and books of accounts. Taxpayers must ensure that
i. No credit is availed twice for any document under any circumstances.
ii. Credit is reversed as per GST Act and Rules in their Form GSTR-3B.
iii. Tax on reverse charge basis is paid.
Following values based on system generated Form GSTR-2B are auto-populated in Form GSTR-3B:
| GSTR-3B table | GSTR-2B table | Reference |
| 3.1(d) Inward supplies liable to reverse charge |
Table 3 Part A Section III Table 4 Part A Section III |
Positive values shall be reported in respective table. Negative values, if any, shall not be considered in the table and system will provide the value as zero. Negative values may arise in this table due to downward amendment of outward supplies |
| 4A (1, 3, 4, 5) ITC Available |
Table 3 Part A Section I, II, III, IV | Positive ITC values shall be reported in respective tables. Negative values, if any, shall not be reported and value shall be reported as zero. However, such negative values shall be considered as ITC reversal and would be reported in table 4B(2). |
| 4B(2) ITC reversed – (2) Others |
Table 3 Part B Section I Table 4 Part B Section I |
This covers the following: a. Positive tax values of all credit notes, on which ITC is available. If this is negative, then credit may be reclaimed subject to reversal of the same on an earlier instance. b. Positive tax values of all credit notes, on which ITC is not available. c. In case there are net negative values in ITC available table 4A(1,3,4,5), then such negative values shall be considered in this table. |
Yes, as of now, the values auto-populated in Form GSTR-3B from Form GSTR-1/1A and GSTR-2B are kept editable. However, the tile with edited field will be highlighted in RED and a warning message will be displayed . You can still view the system computed values by hovering over the edited values.
Yes, the system generated summary having the details of values auto-populated from Form GSTR-1/1A and GSTR-2B along with detailed breakup is made available in a PDF format. You can download this system generated summary of GSTR-3B in pdf format by clicking System Generated GSTR-3B button available at the bottom of GSTR-3B page.
• All the B2B information/documents (invoices, credit and debit notes) filed by suppliers in their monthly or quarterly GSTR-1/1A/ IFF and GSTR-5 filed by NRTP taxpayers.
• Information filed by ISD taxpayers in their GSTR-6.
• Information of ITC of IGST paid on import of goods filed in ICEGATE.
Cut-off dates for GSTR-2B generation are on the basis of due dates of Form GSTR-1/1A/IFF, GSTR-5 and GSTR-6 as illustrated below.
• For monthly Form GSTR-1/1A filers, any GSTR-1/1A filed between the due date of furnishing for previous month (M-1) to the due date of furnishing of GSTR-1/1A for the current month (M). For example, GSTR-2B generated for the month of Jan, 2021 contains the details of all the documents filed by suppliers in their monthly Form GSTR-1/1A from 00:00 hours on 12th Jan, 2021 to 23:59 hours on 11th Feb 2021.
• For quarterly Form GSTR-1/1A/IFF, GSTR-5 and 6 filers, any IFF/GSTR-1/1A/5 and GSTR-6 filed between the due date for previous month (M-1) to the due date of furnishing for the current month (M). For example, Form GSTR-2B generated for the month of Jan, 2021 contains the details of all the documents filed by suppliers in their quarterly GSTR-1/1A/IFF, GSTR-5 and 6 from 00:00 hours on 14 th Jan, 2021 to 23:59 hours on 13 th Feb 2021.
• The documents furnished by the supplier in any GSTR-1/1A/IFF, GSTR-5 and 6 would reflect in the next GSTR-2B of the recipient irrespective of the date of issuance of the concerned document. For example, if a supplier furnishes a document INV-1 dt. 15.05.2020 in the FORM GSTR-1/1A for the month of July, 2020 filed on 11th August 2020, the details of INV-1, dt. 15.05.2020 will get reflected in GSTR-2B of July 2020 (generated on 14th August 2020) and not in the GSTR-2B of May, 2020.
• ITC Available Summary is captured in Table-3 of GSTR-2B which shows the ITC available as on the date of generation of FORM GSTR-2B. It is divided into following parts:
A. Part A captures the summary of credit that may be availed in relevant tables of FORM GSTR-3B.
B. Part B captures the summary of credit that shall be reversed in relevant table of FORM GSTR-3B.
• ITC not-available summary is captured in Table 4 of GSTR-2B which shows the summary of ITC not available as on the date of generation of FORM GSTR-2B, under the specific scenarios. Credit reflected in this table shall not be entered in Table 4(A) of FORM GSTR-3B.
• Credit shown as “ITC Not available” in Table 4, Part A covers the following scenarios only: -
A. Invoice or debit note for supply of goods or services or both where the recipient is not entitled to input tax credit as per the provisions of sub-section (4) of Section 16 of CGST Act, 2017.
B. Invoice or debit note where the Supplier (GSTIN) and place of supply are in the same State while recipient is in another State.
However, there may be other scenarios for which Input Tax Credit may not be available to the taxpayers as per other legal provisions. Taxpayers are advised to exercise caution and self-assess & reverse such credit in their FORM GSTR-3B.
| Table No. and Heading | Instructions |
| Table 3 Part A Section I All other ITC - Supplies from registered persons other than reverse charge |
i. This section consists of the details of supplies (other than those on which tax is to be paid on reverse charge basis), which have been declared and filed by your suppliers in their FORM GSTR-1/1A/IFF and 5. ii. This table displays only the supplies on which input tax credit is available. iii. Negative credit, if any may arise due to amendment in B2B– Invoices and B2B – Debit notes. Such credit shall be reversed in Table 4(B)(2) of FORM GSTR-3B. |
| Table 3 Part A Section II Inward Supplies from ISD |
i. This section consists of the details of supplies, which have been declared and filed by an input service distributor in their FORM GSTR-6. ii. This table displays only the supplies on which ITC is available. iii. Negative credit, if any, may arise due to amendment in ISD Amendments – Invoices. Such credit shall be reversed in table 4(B)(2) of FORM GSTR-3B. |
| Table 3 Part A Section III Inward Supplies liable for reverse charge |
i. This section consists of the details of supplies on which tax is to be paid on reverse charge basis, which have been declared and filed by your suppliers in their FORM GSTR-1/1A/IFF. ii. This table provides only the supplies on which ITC is available. iii. These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. Credit may be availed under Table 4(A)(3) of FORM GSTR-3B on payment of tax |
| Table 3 Part A Section IV Import of Goods |
i. This section provides the details of IGST paid by you on import of goods from overseas and SEZ units / developers on bill of entry and amendment thereof. These details are updated on near real time basis from the ICEGATE system. ii. This table shall consist of data on the imports made by you (GSTIN) in the month for which GSTR-2B is being generated for. iii. The ICEGATE reference date is the date from which the recipient is eligible to take input tax credit. iv. The table also provides if the Bill of entry was amended. v. Information is provided in the tables based on data received from ICEGATE. Information on certain imports such as courier imports may not be available. |
| Table 3 Part B Section I Others |
i. This section consists of the details of credit notes received and amendment thereof which have been declared and filed by your suppliers in their FORM GSTR-1/1A/IFF and 5 ii. Such credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. If this value is negative, then credit may be reclaimed subject to reversal of the same on an earlier instance. |
| Table 4 Part A Section I All other ITC - Supplies from registered persons other than reverse charge |
i. This section consists of the details of supplies (other than those on which tax is to be paid on reverse charge basis), which have been declared and filed by your suppliers in their FORM GSTR-1/1A/IFF and 5. ii. This table provides only the supplies on which ITC is not available. iii. This is for information only and such credit shall not be taken in FORM GSTR-3B. |
| Table 4 Part A Section II Inward Supplies from ISD |
i. This section consists of the details supplies, which have been declared and filed by an input service distributor in their FORM GSTR-6. ii. This table provides only the supplies on which ITC is not available. iii. This is for information only and such credit shall not be taken in FORM GSTR-3B. |
| Table 4 Part A Section III Inward Supplies liable for reverse charge |
i. This section consists of the details of supplies liable for reverse charge, which have been declared and filed by your suppliers in their FORM GSTR-1/1A/IFF. ii. This table provides only the supplies on which ITC is not available. iii. These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. However, credit will not be available on such supplies. |
| Table 4 Part B Section I Others |
i. This section consists details the credit notes received and amendment thereof which have been declared and filed by your suppliers in their FORM GSTR-1/1A/IFF and 5 ii. This table provides only the credit notes on which ITC is not available. iii. Such credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. |
Form GSTR-2B summary is bifurcated into following two summaries:
ITC Available: A summary of ITC available as on the date of its generation and is divided into credit that can be availed and credit that is to be reversed (Table 3)
ITC not Available: A summary of ITC not available and is divided into ITC not available and ITC reversal (Table 4)
The PART-A of ITC Available contains details of inward supplies (invoices, debit notes and amendments related to invoices and debit notes) and import of goods received from suppliers, in the following manner:
All Other ITC – Supplies from registered persons
B2B – Invoices
B2B – Debit notes
ECO - Document
B2B – Invoices (Amendment)
B2B – Debit Notes (Amendment)
ECO - Document (Amendment)
Inward Supplies from Input Service Distributor/ISD
ISD – Invoices
ISD – Invoices (Amendment)
Inward Supplies liable for reverse charge
B2B – Invoices
B2B – Debit notes
B2B – Invoices (Amendment)
B2B – Debit Notes (Amendment)
Import of Goods
IMPG – Import of goods from overseas
IMPG (Amendment)
IMPGSEZ – Import of goods from SEZ
IMPGSEZ (Amendment)
The PART-B of ITC Reversal contains details of credit notes and amendments thereof issued by the suppliers or ISD, in the following manner:
B2B – Credit Notes
B2B – Credit notes (Amendment)
B2B – Credit Notes (Reverse charge)
B2B – Credit notes (Reverse charge) (Amendment)
ISD – Credit notes
ISD Amendment – Credit notes
The PART-A of ITC Not Available contains details of inward supplies (invoices, debit notes and amendments related to invoices and debit notes) received from suppliers, in the following manner:
All Other ITC – Supplies from registered persons
B2B – Invoices
B2B – Debit notes
ECO - Document
B2B – Invoices (Amendment)
B2B – Debit Notes (Amendment)
ECO - Document (Amendment)
Inward Supplies from Input Service Distributor/ISD
ISD – Invoices
ISD – Invoices (Amendment)
Inward Supplies liable for reverse charge
B2B – Invoices
B2B – Debit notes
B2B – Invoices (Amendment)
B2B – Debit Notes (Amendment)
The PART-B of ITC Not Available contains details of credit notes and amendments thereof issued by the suppliers or ISD, in the following manner:
B2B – Credit Notes
B2B – Credit notes (Amendment)
B2B – Credit Notes (Reverse charge)
B2B – Credit notes (Reverse charge) (Amendment)
ISD – Credit notes
ISD Amendment – Credit notes
Summary wise details of all amendment tables in Form GSTR-2B displays the differential tax amount (Amended – Original), i.e., the delta value. However, the document details will display revised details with reference to the original document.
Taxpayers would be eligible to avail input tax credit based on the ITC indicated in Form GSTR-2B, as per availability/ eligibility of ITC. However, there may be other scenarios for which Input Tax Credit may not be available to the taxpayers and the same has not been generated by the system in Form GSTR-2B. Taxpayers, are advised to self-assess and reverse or take such credit in their Form GSTR-3B.
Only in the following scenarios, ITC availability is shown as No in Form GSTR-2B: -
i. Invoice or debit note for supply of goods or services or both where the recipient is not entitled to Input Tax Credit.
ii. Invoice or debit note where the Supplier (GSTIN) and place of supply are in the same State, while recipient is in another State.
On selection, a taxpayer can hide and show all the columns except:
GSTIN of supplier / ISD
Taxable value
Integrated Tax
Central Tax
State Tax
If the number of records across all tables of Form GSTR-2B is more than 1000 documents, then advance search option will be enabled. By using this option, taxpayers can view a particular document.
Taxpayer can view cut off dates in Form GSTR-2B page under View Advisory.
GSTR-2B also contains information on import of goods from the ICEGATE system including inward supplies of goods received from Special Economic Zones Units / Developers. This is made available from GSTR-2B of August 2020 onwards. To help importers of goods, and recipients of supplies from SEZ, search Bill of Entry details, a self-service functionality has been made available on the GST Portal that can be used to search such records in GST System, and fetch the missing records from ICEGATE.
Note: It usually takes some time (after reference date) for BE details to get updated on GST Portal from ICEGATE. This functionality should, therefore, be used if data is not available after this T-5 days (T:Today) . The reference date would be either Out of charge date, Duty payment date, or amendment date - whichever is later.
Taxpayers can follow the below steps to fetch the requisite details:
a) Login to GST Portal
b) Navigate to Services > User Services > Search BoE
c) Enter the Port Code, Bill of Entry Number, Bill of Entry Date and Reference Date and click the SEARCH button.
Note: The reference date would be either Out of charge date, Duty payment date, or amendment date - whichever is later.
d) If the BoE details do not appear in the Search results, click on the QUERY ICEGATE button, at the bottom of the screen, to trigger a query to ICEGATE.
e) History of fetched BoE details from ICEGATE along with status of query are displayed after 30 minutes from the time of triggering the query.
Note :
(i) For records of type IMPG (Import of Goods), details of: Period for Form GSTR-2A (system generated Statement of Inward Supplies); Reference Date; Bill of Entry Details like Port Code, BoE Number, BoE Date & Taxable Value; and Amount of Tax would be displayed.
(ii) For records of type IMPGSEZ (Import of Goods from SEZ), details of: Period for Form GSTR-2A; Reference Date; GSTIN of Supplier; Trade Name of Supplier; Bill of Entry Details like Port Code, BoE Number, BoE Date & Taxable Value; and Amount of Tax would be displayed.
It may be noted that reverse charge credit on import of services is not a part of this statement and will be continued to be entered by taxpayers in Table 4(A)(2) of FORM GSTR-3B. However, reverse charge on import of goods is auto populated from ICEGATE.
Following values based on system generated Form GSTR-2B are auto-populated in Form GSTR-3B:
| GSTR-3B table | GSTR-2B table | Reference |
| 3.1(d) Inward supplies liable to reverse charge | 3 Part A Section III 4 Part A Section III |
This is auto-populated from FORM GSTR-2B. Positive values shall be reported in respective table. Positive values get auto populated. However, if GSTR-2B value is in Negative, then system auto-populates zero in GSTR-3B. |
| 4A (1) | Table 3 Part A Section IV | System will auto-populate on net basis (i.e., values can be positive or negative, as the case may be). |
| 4A (3) ITC Available – Inward supplies liable to reverse charge (other than 1 & 2 above) |
(a) Table 3 Part A Section III 4A(3) = (a) – (b) – (c) |
System will auto-populate on net basis (i.e., values can be positive or negative, as the case may be). Note: Above sections covers Invoices, Debit notes and Credit notes on net basis. |
| 4A (4) ITC Available – Inward Supplies from ISD |
(a) Table 3 Part A Section II (b) Table 3 Part B Section I– [ISD–Credit notes + ISD –Credit notes (Amendment)] (c) Table 4 Part B Section I – [ISD–Credit notes + ISD–Credit notes (Amendment)] 4A(4) = (a) - (b) - (c) |
System shall auto-populate on net basis (i.e., values can be positive or negative, as the case may be). Note: Above sections covers Invoices and Credit notes on net basis. |
| 4A (5) ITC Available – All other ITC - Supplies from registered persons other than reverse charge |
(a) Table 3 Part A Section I 4A(5) = (a) – (b) – (c) |
System shall auto-populate on net basis (i.e., values can be positive or negative, as the case may be). Note: Above sections covers Invoices, Debit notes and Credit notes on net basis. |
| 4D (2) Ineligible ITC under section 16(4) & ITC restricted due to PoS rules |
(a) Table 4 Part A Section I, (b) Table 4 Part A Section II (c) Table 4 Part A Section III |
This is auto-populated from FORM GSTR-2B. This covers the following: Invoices and Debit Notes (including amendment) on which ITC is not available (Due to Section 16(4) Rule and POS is in supplier’s state) will be auto-populated in table 4D (2) of GSTR-3B. |