GST Compliance – Form GSTR-2B (Auto-drafted ITC Statement)

A. The Law

Relevant Sections – CGST Act, 2017

• Section 16: Eligibility & conditions for ITC.

• Section 37 & 39: Furnishing of outward & inward supplies and returns.

• Section 168: CBIC’s power to prescribe procedures.

Relevant Rules – CGST Rules, 2017

• Rule 60: Communication of inward supplies through auto-drafted statements.

• Rule 36(4): Restriction on ITC availment based on GSTR-2B.

Key Point:

• GSTR-2B is a static, read-only auto-drafted ITC statement generated on the 14th of every succeeding month.

• It reflects ITC available, ITC not available, reversals, and rejections, based on data from suppliers’ GSTR-1/IFF/5/6 and import data from ICEGATE.

B. How Do I – Step-wise Process to View & Use GSTR-2B

Step 1: Login

• Visit gst.gov.in.

• Login → Services → Returns → Returns Dashboard.

Step 2: Select Period

• Choose Financial Year, Month/Quarter.

• GSTR-2B tile appears → Click View or Download.

Step 3: View Summary

• Tabs Available:

  1. ITC Available (Table 3): Credit that may be availed & ITC to net off.

  2. ITC Not Available (Table 4): ITC restricted u/s 16(4), POS mismatch.

  3. ITC Reversal (Table 5): Reversal under Rule 37A (supplier not filed GSTR-3B).

  4. ITC Rejected: Entries rejected on IMS dashboard.

Step 4: Download

• If documents ≤ 1000 → View online or download Excel.

• If > 1000 → Download JSON/Excel via offline tool.

• Options: Download Summary (PDF/Excel) for record keeping.

Step 5: Detailed View

• Click on hyperlinks in summary to view invoice/debit note/credit note level details.

• Options available:

  • Search across all columns.

  • Apply Filters (date, type, ITC availability).

  • Hide/Show Columns.

  • Supplier-wise Details.

Step 6: Auto-population in GSTR-3B

• Certain values auto-populate in GSTR-3B (editable):

  • Inward supplies under RCM (Table 3.1(d)).

  • ITC available (Table 4A).

  • ITC reversed (Table 4B).

  • Ineligible ITC (Table 4D).

C. FAQs (15 Clarifications & Errors)

1. What is GSTR-2B?
   Static auto-drafted ITC statement generated on 14th of succeeding month.

2. Do I need to file GSTR-2B?
   No, it is read-only; used for ITC reconciliation.

3. Who can view it?
   Normal, SEZ, and casual taxpayers.

4. What are inputs of GSTR-2B?
   Supplier GSTR-1/IFF/5, ISD GSTR-6, imports from ICEGATE.

5. What is cut-off date?
   Up to 11th/13th depending on monthly/quarterly supplier filing.

6. Can I edit it?
   No, it’s static.

7. How does ITC show as not available?
   For invoices u/s 16(4) or POS mismatch.

8. Can ISD negative credits reflect?
   Yes, and such amounts must be reversed.

9. What if imports missing?
   Use Search BoE on GST portal to fetch from ICEGATE.

10. What about import of services?
    Not part of GSTR-2B, must be entered manually in 3B.

11. What if ITC wrongly availed?
    Taxpayer must self-reverse in GSTR-3B.

12. What if supplier files late?
    Invoice will reflect in next GSTR-2B.

13. Can I see amendment history?
    Yes, delta values shown in amendment tables.

14. What about ITC rejected?
    Entries flagged on IMS dashboard won’t appear in 3B.

15. Can I reconcile books with GSTR-2B?
    Yes, advised to reconcile to avoid double ITC or missed reversal.

D. Fillable Checklist – GSTR-2B Review