GSTR-2B is a static, auto-generated statement available on the 14th of every month. It shows all Input Tax Credit (ITC) available to you based on your suppliers' GSTR-1/IFF filings, import data from ICEGATE, and ISD distributions. Since January 2022, GSTR-2B directly auto-populates GSTR-3B Table 4.
GSTR-2B is a static (non-editable) statement that shows all ITC available and ineligible for a tax period. Unlike GSTR-2A (which changes as suppliers file), GSTR-2B is generated once on the 14th and remains static — making it reliable for ITC reconciliation.
GSTR-2A vs GSTR-2B: GSTR-2A is dynamic (updates in real-time as suppliers file GSTR-1). GSTR-2B is a monthly snapshot — it captures all GSTR-1 filings between the 12th of the previous month and the 11th of the current month. For ITC claims, always use GSTR-2B, not GSTR-2A.
Eligible vs Ineligible ITC: GSTR-2B categorizes credit into: (a) Available — ITC you can claim, (b) Not available — ITC that is ineligible per rules (blocked credits under Section 17(5), returns filed late, etc.). The portal auto-identifies ineligible credit based on GSTIN status and filing patterns.
ITC distributed by Input Service Distributors via GSTR-6. Auto-populated from ISD returns filed by the distributor.
Supplies from unregistered persons and specified services where the recipient pays GST. You must self-assess and pay tax on these.
All B2B invoices reported by your suppliers in their GSTR-1. This is the primary source of your ITC. Includes invoice details, GSTIN, taxable value, and tax amount.
ITC on imports based on ICEGATE (Customs) data. Bill of Entry details auto-populated. Includes IGST and compensation cess paid at customs.
Corrections to previously distributed ITC by Input Service Distributors.
Login to GST portal → Returns → GSTR-2B → Download JSON/Excel for the period. GSTR-2B is generated on the 14th of every month.
Export your purchase register from Laabam.One (or your accounting software) for the same period. Include GSTIN, invoice number, date, taxable value, and tax.
Compare each invoice in GSTR-2B against your purchase register. Match by GSTIN + Invoice Number + Invoice Date + Tax Amount. Flag mismatches.
Common issues: (a) Invoice in books but not in GSTR-2B → Supplier hasn't filed GSTR-1 (b) Invoice in GSTR-2B but not in books → Unexpected supply or duplicate (c) Amount mismatch → Rounding or rate errors.
For missing invoices: Contact supplier to file GSTR-1. For mismatches: Verify with supplier and correct in next period. For ineligible ITC: Reverse in GSTR-3B Table 4(B).
Claim only the ITC appearing in GSTR-2B. Excess claim triggers auto-notices from GST portal. Short claim can be made up in subsequent months.
No. Since January 2022, Rule 36(4) mandates that ITC claim cannot exceed the amount in GSTR-2B plus 5% of eligible credit (for small invoices). Practically, you should only claim what GSTR-2B shows. If an invoice is missing, ask your supplier to file/amend their GSTR-1.
GSTR-2B for a month is generated on the 14th of the following month. It captures supplier GSTR-1 filings from the 12th of the previous month to the 11th of the current month. For example, April 2026 GSTR-2B is generated on 14th May 2026.
Since GSTR-2B is auto-generated from supplier GSTR-1, errors must be corrected by the supplier via GSTR-1 amendment. Contact your supplier to file corrections. The corrected amount will appear in the subsequent month's GSTR-2B.
Yes. GSTR-2A is dynamic (updates real-time), GSTR-2B is static (monthly snapshot). GSTR-2B is the legally valid document for ITC claims since Jan 2022. GSTR-2A is informational only.
Laabam.One imports GSTR-2B and matches every invoice against your purchase register automatically. See mismatches instantly.
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