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/IFF/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).
To view and download Form GSTR-2B on GST Portal, perform following steps:
1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed. Login to the GST Portal with valid credentials. Click the Services > Returns > Returns Dashboard option.
Note: Alternatively, you can also click Return Dashboard.
2. The File Returns page is displayed. Select the Financial Year, Quarter and Period (Month) for which you want to view Form GSTR-2B from the drop-down list. Click the SEARCH button. Form GSTR-2B tile is displayed.
3.1. If number of documents across all tables of Form GSTR-2B is more than 1000, then you can either use the advance search option of download the document details in excel/JSON format from the download page of Form GSTR-2B. Click the DOWNLOAD button to navigate to download page of Form GSTR-2B.
3.2. Click the GENERATE JSON FILE TO DOWNLOAD button to generate data in the JSON format to view in Offline Matching Tool or click the GENERATE EXCEL FILE TO DOWNLOAD button to generate data in the excel format.
4.1. In the Form GSTR-2B tile, click the VIEW button.
Note: If number of documents across all tables of Form GSTR-2B is less than 1000, then you can view the document details directly on GST Portal.
4.2. The Form GSTR-2B – AUTO DRAFTED ITC STATEMENT page is displayed. Form GSTR-2B has two tabs as SUMMARY and ALL TABLES.
ITC Available-
Note: From October 1st, 2024 onwards following ITC Available Summary table will be displayed on the screen.
ITC Not Available- Sample Image
Note: From October 1st, 2024 onwards following ITC Not Available Summary table will be displayed on the screen.
ITC Reversal - Sample Image
Note: From October1st, 2024 onwards following ITC Reversal Summary table will be displayed on the screen.
ITC Rejected - Sample Image
From October1st, 2024 onwards following ITC Rejected Summary table will be displayed on the screen.
4.3. The Summary tab is divided into 4 parts as ITC available, ITC not available, ITC Reversal and ITC Rejected:
ITC Available: A summary of ITC available as on the date of its generation is divided into credit that can be availed and credit that is to net-off(Table 3).
ITC not Available: A summary of ITC not available is divided into ITC not available and ITC net-off (Table 4).
ITC Reversal: A summary of ITC Reversal is divided into ITC reversal on account of Rule 37A (Table 5).2
ITC Rejected: This provides the summary of inward supplies and applicable ITC which is rejected on IMS dashboard and will not be populated in Form GSTR-3B.
Note 1: From October 1st 2024 onwards following screen will be displayed on the screen.
Note 2:
You can click the DOWNLOAD GSTR-2B SUMMARY (PDF) or DOWNLOAD GSTR-2B SUMMARY (EXCEL) button to view the Form GSTR-2B details in PDF or Excel format. The downloaded excel will contain the summary of Form GSTR-2B and all the table and document details. If the total number of documents across all tables is more than 1000, then DOWNLOAD GSTR-2B SUMMARY (EXCEL) button will be disabled. However, you may download the excel from Form GSTR-2B download page (refer step 3), by using the link given in information message below the summary table.
You can click on OPEN GSTR-3B button to go to GSTR-3B page. You can open IMS dashboard by clicking on OPEN IMS DASHBOARD button.
You can click the Expand All to expand/collapse all the sections available in Form GSTR-2B summary. By default, all the sections in Form GSTR-2B summary is in collapse mode.
Click the Help button to view the details related to this particular screen.
Click the View Advisory link to view and download the advisory. You can view the cut-off dates considered for Form GSTR-2B from the pop-up page. You can click the DOWNLOAD ADVISORY button to download Form GSTR-2B advisory in PDF format.
4.4. On click of the hyperlinks provided in the headings column of Form GSTR-2B summary, you can navigate in details in the GSTR-2B table and view pre-filtered document details.
Note 1: From October, 2024 onwards following Summary table will be displayed on the screen.
Note 2: On clicking Expand All dropdown, all the particulars in Part A and Part B will be displayed. A screenshot has been attached for your reference.
From October 1st, 2024 onwards following Summary table will be displayed on the screen.
4.5. Click B2B Invoices hyperlink available under Part A Section I of ITC Available summary to navigate to Taxable inward supplies received from registered person - B2B table.
Note: From October 1st, 2024 onwards following table will be displayed on the screen.
4.6. You will be navigated to Documents Details under ALL TABLES tab for that particular section. You can view pre-filtered document details of inward supplies received from registered persons which is Other than reverse charge and ITC availability is yes.
Note: On click of amendment hyperlinks available in GSTR-2B summary, you will be navigated to the Document Details under ALL TABLES tab for the respective amendment table. You can view document details of all the amended documents.
4.7. If you have more than 1000 documents across all tables of Form GSTR-2B, document details table will not be displayed online. You can download GSTR-2B statement through excel/JSON by clicking on Download link as available in the information message (refer to step no.3).
Note:
Click Download Excel to download the details in an excel format.
Display/Hide Columns – Using this option, you can select columns to hide or show.
Records Per Page – This is an option available to fix the pagination. Taxpayer can use this option to view number of records per page.
Apply Filter – You can use the filter option and view auto-drafted documents as per the applied filter.
Search – This is a general search functionality which is applicable across all columns for the table being viewed. By using this functionality, you can search required details.
Sorting – Using this option 
, you can sort the column details.
Note: 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. You can use Advance search option and click on download link to search for any document online as shown below.
4.8. Click the Invoice number hyperlink to view the details of tax. The Tax details are displayed.
4.9. Click Back to Summary button to go back to summary page.
Note: Similarly, you can view details for other tables under ITC available, ITC Not Available and ITC Reversal tabs.
ITC Reversal
Note: ITC reversal amount under Rule 37A will be calculated on the basis recipient’s GSTR-2B related to the tax period for which supplier’s GSTR-3B has not been filed. The system will calculate ITC reversal amount under Rule 37A after considering all invoices (excluding RCM invoices), debit notes and their corresponding amendments (i.e. excluding credit notes and amendments to credit notes) from their GSTR-2B pertaining to the tax period for which supplier’s GSTR-3B has not been filed.
1. Select ITC Reversal tab.
2. On clicking Expand All drop-down list.
Note: From October 1st, 2024 onwards following Summary table will be displayed on the screen.
All the particulars in Part A will be displayed on the screen.
Note: From October 1st, 2024 onwards following Summary table will be displayed on the screen.
3. Click B2B Invoices hyperlink available under Part A Section I of ITC Reversal summary to navigate to ITC Reversed - B2B table.
4. ITC Reversed - B2B table will be displayed with document wise details.
4.1 Click the Invoice number drop-down list to view further details.
4.2 Select Supplier wise Details tab to view supplier wise details. Click the GSTIN hyperlink under GSTIN of Supplier column to view supplier wise details.
4.3. Click the Invoice number drop-down list to view tax details.
5. Click B2B Debit notes hyperlink available under Part A Section I of ITC Reversal summary.
5.1 Debit notes(Original) - B2B DNR table will be displayed with B2B debit note wise details.
5.2 Click the Note number drop-down list to view further details.
5.3. Select Supplier wise Details tab to view supplier wise details. Click the GSTIN hyperlink under GSTIN of Supplier column to view supplier wise details.
5.4. Click the Note number drop-down list to view tax details.
6. Click B2B Invoices (Amendment) hyperlink available under Part A Section I of ITC Reversal summary.
6.1 Amendments to previously filed invoices by supplier - B2BA (ITC reversal) table will be displayed with list of amended B2B invoices.
6.2 Click the Invoice number drop-down list to view further details.
6.3. Select Supplier wise Details tab to view supplier wise details. Click the GSTIN hyperlink under GSTIN of Supplier column to view supplier wise amendment details.
6.4 Click the Invoice number drop-down list to view tax details.
7. Click B2B Debit notes (Amendment) hyperlink available under Part A Section I of ITC Reversal summary.
7.1 Amendments to previously filed Debit notes by supplier - B2B DNRA table will be displayed.
7.2 Click the Note number drop-down list to view further details.
7.3 Select Supplier wise Details tab to view supplier wise details. Click the GSTIN hyperlink under GSTIN of Supplier column to view supplier wise details.
7.4 Click the Note number drop-down list to view tax details.
Note:
1. Click Back to Summary button to go back to GSTR-2B SUMMARY page.
2. Click Download Excel to download the details in an excel format.
3. You can use Display/Hide Columns option for selecting columns to hide or show.
4. You can use Records Per Page option to fix the pagination. Taxpayer can use this option to view number of records per page.
5. Use Apply Filter option and view auto-drafted documents as per the applied filter.
6. Search option is a general search functionality which is applicable across all columns for the table being viewed. By using this functionality, you can search required details.
7. Using the sorting option, to sort the column details.
ITC-Rejected
From October 1st,2024 onwards ITC Rejected tab will be displayed on the screen. This provides the summary of inward supplies and applicable ITC which is rejected on IMS dashboard and these records will not be populated in Form GSTR-3B.
1. Click on ITC Rejected tab.
2. Click on Expand All drop-down list.
On clicking of Expand All drop-down list all the particulars in Part A and Part B will be displayed on the screen.
3. Click B2B-Invoices-IMS hyperlink available under Part A Section I of ITC Rejected summary to navigate to ITC Rejected - B2B table.
Document Details of Taxable inward supplies recieved from registered person-B2B(ITC Rejected) will be displayed on the screen.
Click the Invoice number drop-down list to view further details.
4. You can view and download the advisory by clicking on View Advisory hyperlink. You can click on HELP tab to take any help.
Taxpayer can hide any column by clicking on Display/Hide Columns drop-down list. Taxpayer can choose the number of records on page by clicking on Records Per Page drop-down list.
Taxpayer can filter the details by clicking on Apply filter icon. Taxpayer can also search for details by entering keywords in Search field.
You can download the details in excel format by clicking on Download Excel hyperlink.
5. You can check the supplier wise details by clicking on Supplier wise Details tab. On clicking of hyperlink under GSTIN of supplier column you can see all the details of GSTIN.
Click on Back to Summary tab to go back to summary page.
6. If you have more than 1000 documents across all tables of Form GSTR-2B, document details table will not be displayed online. You can download GSTR-2B statement through excel/JSON by clicking on download hyperlink as available in the information message (refer to step 3 Download GSTR-2B).
Note: 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. You can use Advance search option to search for any document online as shown below. Enter GSTIN of Supplier, Invoice Number and Invoice Date in respective fields and click on Search button.
All the details of supplier will be displayed on the screen.
7. You can see the details of other particulars in Part A and Part B by clicking on each hyperlinks and performing the same steps as mentioned above.
4.10. Click ALL TABLES tab to select an appropriate table from the drop-down list to view details.
B2B Table of GSTR-2B: Taxpayer can view auto-drafted inward supplies received from registered persons (including inward supplies attracting reverse charge) in this table.
B2BA Table of GSTR-2B: Taxpayer can view auto-drafted details of amendment to inward supplies received from registered persons (including inward supplies attracting reverse charge) in this table.
B2B CDNR Table of GSTR-2B: Taxpayer can view auto-drafted debit or credit notes received from registered persons in this table.
B2B CDNRA Table of GSTR-2B: Taxpayer can view auto-drafted of amendment debit or credit notes received from registered persons in this table.
ISD Table of GSTR-2B: Taxpayer can view auto-drafted details of input tax credit received from input service distributors/ ISD.
ISDA Table of GSTR-2B: Taxpayer can view auto-drafted details of amendment to input tax credit received from input service distributors/ ISDA.
IMPG Table of GSTR-2B: Taxpayer can view auto-drafted details of import of goods from overseas on bill of entry.
IMPGSEZ Table of GSTR-2B: Taxpayer can view auto-drafted details of inward supply received from SEZ units / developers on bill of entry.
ECO Table of GSTR-2B: Taxpayer can view auto-drafted documents reported by ECO on which ECO is liable to pay tax u/s 9(5).
ECOA Table of GSTR-2B: Taxpayer can view auto-drafted amendment to documents reported by ECO on which ECO is liable to pay tax u/s 9(5).
ITC REVERSED Table of GSTR-2B: Taxpayer can view auto-drafted inward supplies received from registered persons (including inward supplies attracting reverse charge) on which ITC to be reversed on account of Rule 37A due to non-payment of tax by supplier in this table.
B2BA ITC REVERSAL Table of GSTR-2B: Taxpayer can view auto-drafted amendment to inward supplies received from registered persons (including inward supplies attracting reverse charge) on which ITC to be reversed on account of Rule 37A due to non-payment of tax by supplier in this table.
B2B DNR Table of GSTR-2B: Taxpayer can view auto-drafted debit notes received from registered persons on which ITC to be reversed on account of Rule 37A due to non-payment of tax by supplier in this table.
B2B DNRA Table of GSTR-2B: Taxpayer can view auto-drafted amended debit notes received from registered persons on which ITC to be reversed on account of Rule 37A due to non-payment of tax by supplier in this table.
4.11. On selecting a table, you can view the documents details of that table.
4.12. You can select Supplier wise Details tab, to view supplier wise details of the documents available in the said table.
4.13. On Click of GSTIN hyperlink, you can navigate to Document details tab and view documents received only from the said supplier.
Note:
Similarly, you can view details for other tables.
For Import of goods from overseas on bill of entry - IMPG table, only document details are available and no supplier wise details are available.
To view ECO-Documents details, perform following steps:
4.14. Click on ECO-Documents hyperlink under Heading column.
4.15. Documents Details table will be displayed.
Note: Alternatively, taxpayer can click to ALL TABLES, click on Select table to view details to expand drop-down list and select Documents reported by ECO on which ECO is liable to pay tax u/s 9(5) – ECO. Taxpayer can view the details for which ITC is available and ITC is not available both.
4.16. All details of taxpayer will be displayed. Taxpayer can view or hide any of the option by selecting the option from Display/Hide Column dropdown.
4.17. Taxpayer can click on Apply filter tab to view any particular detail.
a) Taxpayer can filter the details by filling From and To date in Document date section or by selecting Document Type from the dropdown list or by entering GSTR-1/IFF Filing Date or by selecting ITC Availability from the dropdown list. Click on Apply button to proceed or Reset button to reset the filters or Back button to navigate Document Details page.
4.18. Taxpayer can download the details in Excel format by clicking on Download Excel tab.
4.19. Taxpayer can view details according to page number by clicking on Records Per Page drop down list and taxpayer can search details by entering the keywords or numbers in Search section.
4.20. Taxpayer can view ECO wise details under ECO wise details tab and by clicking the hyperlink of GSTIN of ECO, it will navigate to Documents Details page.
4.21. Taxpayer can click on HELP button to get any help related to Documents Details or ECO wise Details.
Help page will be displayed.
4.22. Click on Back to Summary button to navigate on summary page.
4.23. Click on ECO-Documents (Amendment) hyperlink under Heading column.
4.24. Documents Details table will be displayed.
Note: Alternatively, taxpayer can click to ALL TABLES >> Select table to view details >> click Amendments to documents reported by ECO on which ECO is liable to pay tax u/s 9(5) – ECOA to view Documents Details. Taxpayer can view the details for which ITC is available and ITC is not available both.
4.25. All details of taxpayer will be displayed. Taxpayer can view or hide any of the option by selecting the option from Display/Hide Column dropdown.
4.26. Taxpayer can click on Apply filter tab to view any particular detail.
a. Taxpayer can filter the details by filling From and To date in Document date section or by selecting Document Type from the dropdown list or by entering GSTR-1/IFF Filing Date or by selecting ITC Availability from the dropdown list. Click on Apply button to proceed or Reset button to reset the filters or Back button to navigate Document Details page.
4.27. Taxpayer can download the details in Excel format by clicking on Download Excel tab.
4.28. Taxpayer can view details according to page number by clicking on Records Per Page drop down list and taxpayer can search details by entering the keywords or numbers in Search section.
4.29. Taxpayer can view ECO wise details under ECO wise details tab and by clicking the hyperlink of GSTIN of ECO, it will navigate to Documents Details page.
4.30. Taxpayer can click on HELP button to get any help related to Documents Details or ECO wise Details.
Help page will be displayed.
4.31. Click on Back to Summary button to navigate on summary page.
