What is GSTR-2B?
Last updated: 27 June 2026
GSTR-2B is a static, system-generated Input Tax Credit (ITC) statement that shows a GST-registered buyer exactly how much ITC is available from their suppliers' filed GSTR-1 returns for a given tax period.
GSTR-2B is generated on the 14th of each month for monthly filers and does not change after generation — that is what "static" means. It is the authoritative basis for ITC claims in GSTR-3B.
How GSTR-2B works
When your supplier files their GSTR-1 (sales return), the invoice data flows into your GSTR-2B. Since October 2025, recipients must first act on invoices through the Invoice Management System (IMS) — accepting, rejecting, or pending each invoice — before GSTR-2B is generated. Only accepted (or deemed-accepted) invoices appear as eligible ITC in GSTR-2B.
Fact box. GSTR-2B is static: once generated on the 14th, it does not update. IMS actions must therefore be completed before the 14th to influence which credits appear. Invoices not accepted in IMS will not appear as eligible ITC that month.
ITC claim limit
From 2026, the GSTR-3B portal blocks ITC claims that exceed the GSTR-2B balance by more than a very small margin — tax portals report a tolerance of around ₹1, though you should confirm the exact figure on the GST portal for your period. If your claimed ITC is higher, the filing is rejected — resolve the mismatch in IMS before trying again.
What about GSTR-2A?
GSTR-2A is a dynamic, continuously updated view of all supplier-filed invoices; it changes as suppliers amend their GSTR-1. GSTR-2B is the static snapshot used for actual ITC filing. Use 2A for tracking; use 2B for claiming.
Frequently asked questions
Can I claim ITC that appears in GSTR-2A but not GSTR-2B? No, for the current period. ITC can only be claimed based on GSTR-2B. If an invoice appears in 2A but not 2B, your supplier may not have filed, or IMS acceptance is pending.
What is the deadline to claim ITC? ITC for a financial year must be claimed by the earlier of 30 November of the following year or the date of filing the annual return — after that, it is permanently lost (Section 16(4)).
Sources: GSTN — gstn.org.in; CBIC — cbic.gov.in
General information, not professional advice. Verify on the official portal for your case. Reviewed by a Chartered Accountant; last updated 27 June 2026.
Related: GSTR-3B · Input Tax Credit (ITC) · GSTR-1