A static, auto-generated ITC statement available on the 14th of each month, used as the primary basis for claiming Input Tax Credit.
GSTR-2B is an auto-generated Input Tax Credit (ITC) statement available to every GST-registered taxpayer. Unlike the dynamic GSTR-2A, GSTR-2B is a static statement that does not change once generated.
Key features:
Why GSTR-2B matters for businesses:
Rule 36(4) of the CGST Rules links ITC claims to GSTR-2B. You can only claim ITC on invoices that appear in your GSTR-2B. If a supplier fails to report an invoice in their GSTR-1, it won't appear in your GSTR-2B, and you cannot claim ITC on it.
This makes regular reconciliation between your purchase register and GSTR-2B critical. Mismatches mean lost ITC, which directly impacts your cash flow and tax liability.
An auto-populated, dynamic return showing all inward supplies as reported by your suppliers in their GSTR-1.
The credit a business receives for GST paid on purchases, which can be set off against GST collected on sales.
The mechanism under GST that allows businesses to reduce their tax liability by claiming credit for taxes paid on business inputs.
A unique 15-digit alphanumeric code assigned to every registered GST taxpayer in India.
ReckOps handles GST reconciliation, TDS compliance, vendor payables, and expense management — so you can focus on growing your business.