GSTR-2B
Definition
A static, auto-drafted input tax credit statement generated monthly for a GST-registered buyer. Unlike GSTR-2A it does not change after its cut-off date, so it gives a fixed view of the credit available for a tax period and is the basis most taxpayers use to claim ITC in GSTR-3B.
Why it matters
Because it is frozen, GSTR-2B gives a stable figure to reconcile against the purchase register and to carry into GSTR-3B, reducing disputes about which month a credit belongs to.
Common questions
Why does GSTR-2B differ from GSTR-2A?
GSTR-2B is locked on a cut-off date while GSTR-2A keeps updating. Invoices filed by suppliers after the cut-off appear in a later GSTR-2B.
Can I claim ITC that is in GSTR-2A but not GSTR-2B?
Credit generally follows GSTR-2B for the period. Invoices appearing later usually become claimable in the month their GSTR-2B reflects them.
Related Terms in India GST
GSTR-4
The annual return filed by taxpayers registered under the GST composition scheme. It summarises the year's outward supplies and tax paid at the flat composition rate, and replaced the earlier quarterly composition return.
GSTR-5
The GST return filed by a non-resident taxable person registered in India for a short period. It reports outward and inward supplies and the tax payable during the registration period.
GSTR-6
The monthly return filed by an Input Service Distributor (ISD) reporting the input tax credit received and the manner in which it has been distributed to the branches or units that share a common PAN.
GSTR-7
The monthly return filed by persons required to deduct tax at source (TDS) under GST. It reports the GST-TDS deducted, the deductees, and the tax deposited, and lets the deductee claim the deducted amount as credit.
Stop memorising terms — let HelloBooks do the work
AI-assisted bookkeeping that handles invoicing, GST, reconciliations, and reports automatically. Free to start.