What this screen is for
GSTR-2B is the static, month-by-month statement of input tax credit generated from what your suppliers filed. Unlike GSTR-2A it does not change once drafted, which is why it is the one normally used to decide a period's ITC. This screen shows one month at a time. Summary cards give total records, taxable value, IGST, CGST and SGST, and tabs break the period into B2B invoices, credit and debit notes, ISD, imports and SEZ imports. Each row shows the supplier GSTIN and name, document number and date, values and taxes, and whether the credit is eligible or ineligible.
When to use it
Use it when working out the ITC to claim for a month. Move between months with the arrows and use Sync from GST Portal to pull a period you have not fetched yet.
What you see on this screen
The header reads GSTR-2B - Auto-drafted ITC Statement, with your GSTIN and the last sync time.
Five summary cards: Total Records, Taxable Value, IGST, CGST and SGST.
Five sections follow, each with its own table:
- B2B Invoices (Business-to-Business supplies) — Supplier GSTIN, Invoice No, Date, Invoice Value, Taxable Value, IGST, CGST, SGST, Cess, ITC
- Credit/Debit Notes (Credit and debit notes received) — Supplier GSTIN, Note No, Type, Date, Value, Taxable, IGST, CGST, SGST, Cess
- Input Service Distributor — Distributor GSTIN, Doc No, Type, Date, IGST, CGST, SGST, Cess, ITC Eligible
- Imports (Imports from overseas) — Port Code, BOE Number, BOE Date, Taxable Value, IGST, Cess, Total Tax
- SEZ Imports (Imports from SEZ units) — SEZ GSTIN, BOE Number, BOE Date, Taxable Value, IGST, Cess, Total Tax
Each table closes with a total line showing how many records it holds.
Filters and actions
Month and year selectors at the top choose the period. Sync from GST Portal fetches that period and stores it locally, reporting how many records arrived in each section. Refresh reloads what is already stored. Where no session is open the page asks you to authenticate with your GST portal username and the OTP sent to your registered mobile; Re-authenticate reopens an expired one. Back to GST returns to the module home.
Status values
Each B2B row is marked Eligible or Ineligible, which is whether that document's tax can be taken as input tax credit. The ISD section shows the same judgement in its ITC Eligible column.
Related
- GSTR-2A
- GSTR-3B