What is GSTR-2B?
GSTR-2B is an auto-drafted, static statement of input tax credit made available on the 14th of each month. It tells you which purchases reported by your suppliers in their GSTR-1 are eligible as ITC for you.
Key principle
Your ITC is limited to what appears in your GSTR-2B. If your supplier hasn't filed their GSTR-1, the credit doesn't flow to you — and you cannot claim it.
GSTR-2B vs GSTR-2A
| Feature | GSTR-2A | GSTR-2B |
|---|---|---|
| Nature | Dynamic — updates continuously | Static — frozen on 14th |
| Period | Real-time view | 14th previous month to 13th current month |
| Used for ITC? | Reference only | Yes — basis for ITC claim |
Why Reconcile Every Month?
- Lost ITC — claiming ITC not in GSTR-2B is now blocked
- Excess ITC notices if you claim more than 2B shows
- Year-end mess at GSTR-9 if not tracked monthly
Six Common Mismatch Types
| Mismatch | Cause | Action |
|---|---|---|
| In books, not in 2B | Supplier hasn't filed GSTR-1 | Follow up; can't claim until it appears |
| In 2B, not in books | You missed recording it | Verify, record if genuine |
| Different invoice number | Typo by you or supplier | Confirm and correct |
| Different value | Quantity/rate mismatch or credit note timing | Reconcile with supplier |
| Different GSTIN | Supplier billed wrong GSTIN | Ask for credit note + correct invoice |
| Different tax rate | HSN classification difference | Clarify; treat per supplier's rate |
Monthly Reconciliation Process
- Download GSTR-2B on the 14th from gst.gov.in in Excel or JSON
- Pull your purchase register for the same period
- Match by (GSTIN + invoice number) — compare values and taxes
- Categorise into buckets — matched, in-books-only, in-2B-only, value mismatch
- Adjust GSTR-3B Table 4(A)(5) — only claim what matches
- Document everything in a monthly worksheet for audit defense
Supplier Compliance Aging
- 0–30 days: normal — supplier may file later
- 31–60 days: follow up actively
- 61–90 days: escalate — consider holding payment
- >90 days: write off ITC; consider reverse-charging
Practical Tips
- Add a clause in vendor POs: "ITC released only after appearance in GSTR-2B"
- Hold 10% of every payment until ITC reflects — aligns supplier incentives
- Reconcile early in the month, not on the 18th — leaves time to chase suppliers
- For 200+ invoices/month, automation is non-negotiable
In iAccounting
iAccounting auto-fetches GSTR-2B every month, runs the reconciliation against your purchase register, and shows mismatches in colour-coded buckets. WhatsApp follow-ups to non-compliant suppliers with one click.
See reconciliation →Continue Learning
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