What is GSTR-2B?
GSTR-2B is an auto-drafted statement of input tax credit (ITC), the GST you paid on business purchases that you can set off against the GST on your sales. The portal builds it from what others have filed:
- your suppliers' GSTR-1, GSTR-1A and IFF (the invoice furnishing facility used by quarterly filers);
- GSTR-5, filed by non-resident taxable persons, and GSTR-6, filed by an input service distributor (ISD), which passes on credit for services bought centrally;
- IGST (integrated GST, the tax on inter-state supplies and imports) paid on imports of goods, from customs (ICEGATE).
You do not file GSTR-2B, and you cannot add documents to it or edit it. It feeds Table 4 of GSTR-3B, where you claim the credit.
Why it decides your credit
Section 16(2)(aa) of the CGST Act, in force since 1 Jan 2022 (Notification 39/2021-Central Tax), allows credit only when the supplier has reported the invoice and it has been communicated to you. In practice that means the invoice is in your GSTR-2B. A courier bill that is not in GSTR-2B is not yet credit, however genuine it is.
When is it ready?
| You file GSTR-3B | GSTR-2B is made |
|---|---|
| Monthly | On the 14th of the next month |
| Quarterly (QRMP, quarterly return, monthly payment) | On the 14th of the month after the quarter, for the whole quarter |
The portal does not make your draft GSTR-2B on the 14th if the previous period's GSTR-3B is still unfiled. File that return, then generate GSTR-2B from the IMS dashboard.
Which month does a supplier's invoice land in?
The month the supplier files it in, not the date on the invoice:
| Supplier files | Window for a month's GSTR-2B |
|---|---|
| GSTR-1 or GSTR-1A monthly | From 00:00 on the 12th of the month to 23:59 on the 11th of the next month |
| GSTR-1 quarterly, IFF, GSTR-5 or GSTR-6 | From 00:00 on the 14th of the month to 23:59 on the 13th of the next month |
Example: a packaging supplier invoices you on 25 Oct 2026. If it files October's GSTR-1 on 11 Nov 2026, the invoice is in your October GSTR-2B, made on 14 Nov 2026. If it files on 12 Nov 2026, the invoice waits for your November GSTR-2B, made on 14 Dec 2026. An invoice a supplier adds through GSTR-1A also goes into your next open GSTR-2B.
The same works the other way. Your business buyers see your invoices in their GSTR-2B only once your GSTR-1 is filed, and filing by the 11th gets them into that month's statement.
What is in it?
| Section | What it holds | In GSTR-3B |
|---|---|---|
| ITC available, Part A | Supplier invoices and debit notes, ISD credit, reverse charge supplies, imports | Fills Table 4(A) |
| ITC available, Part B | Credit notes and downward amendments | Reversed in Table 4(A)(5) |
| ITC not available | Credit the portal knows you cannot take | Not claimed |
| ITC rejected | Records you rejected in IMS | Not claimed |
The portal marks credit "not available" in only two cases: the invoice is past the time limit of section 16(4), which is 30 November after the end of the financial year or your annual return, if earlier; or the supplier and the place of supply are in one state and you are registered in another. Any other credit you are not entitled to is not flagged; you have to work it out and leave it out yourself.
How does IMS change GSTR-2B?
Since 1 Oct 2024, supplier invoices first appear in the Invoice Management System (IMS), as soon as the supplier saves them. For each one you can:
- Accept it: it goes into ITC available.
- Reject it: it goes into ITC rejected and does not reach GSTR-3B.
- Keep it pending: it stays out of GSTR-2B and GSTR-3B until you decide.
- Do nothing: it is treated as accepted when GSTR-2B is made.
GSTR-2B made on the 14th is a draft. You can still act on invoices after that, and if you do, you must recompute GSTR-2B from the IMS dashboard before you file GSTR-3B. There is no limit on recomputing until then. Your actions are frozen when you file GSTR-3B.
Some records skip IMS and go straight to GSTR-2B: reverse charge invoices, imports, GSTR-5 and GSTR-6 documents, and invoices whose credit is not available. Credit notes are handled differently too. From the October 2025 tax period a credit note can be kept pending for one tax period, after which it must be accepted or rejected. Rejecting a credit note adds its tax back to your supplier's liability in its next GSTR-3B, so reject only one that is not yours.
A monthly routine for an online store
- After the 14th, open IMS and GSTR-2B.
- Look for the bills you expect: courier and fulfilment, payment gateway, packaging, marketplace fees, stock.
- A bill that is missing usually means the supplier has not filed GSTR-1 yet, or put the wrong GSTIN on it. Ask the supplier before the 30 November limit runs out.
- Reject only invoices that are not yours. Recompute GSTR-2B if you changed anything, then file GSTR-3B.