What is GSTR-2B?

GSTR-2B is a static auto-drafted statement generated on the 12th of each month for every GSTIN. It contains details of inward supplies, imports, and credit/debit notes based on your suppliers’ GSTR-1, GSTR-5, and GSTR-6 filings.

Unlike GSTR-2A, which updates dynamically, GSTR-2B remains fixed once generated — offering a stable and reliable base for ITC reconciliation. This makes it a cornerstone for accurate GSTR-3B filings and efficient GST management.

Why GSTR-2B Reconciliation Matters

Reconciling your Purchase Register (PR) with GSTR-2B is not just a compliance activity — it directly affects your working capital and profitability. Any mismatch may result in:

• Loss of eligible ITC
• Higher tax liability
• GST notices and penalties

Effective reconciliation ensures that suppliers upload all invoices correctly, preventing your business from losing credit due to their non-compliance.

Step-by-Step Process to Access and Reconcile GSTR-2B

1. Login to the GST Portal → www.gst.gov.in
2. Navigate to Services → Returns → Returns Dashboard
3. Select Financial Year & Return Period
4. Click ‘Auto-Drafted ITC Statement (GSTR-2B)’
5. Download in JSON or Excel format
6. Compare it with your Purchase Register using GST software or manually
7. Highlight discrepancies and coordinate with suppliers to rectify their GSTR-1 filings

For best results, automate this process with professional GST reconciliation tools or seek expert assistance from Kanoons.com, ensuring every eligible ITC is claimed accurately.

Key Differences: GSTR-2A vs. GSTR-2B

Critical Success Factors for ITC Management

1. Maintain an accurate Purchase Register
2. Regularly follow up with suppliers for timely GSTR-1 filing
3. Use advanced reconciliation software to automate comparisons
4. Check ITC eligibility under Rule 36(4) of CGST Rules
5. Monitor ITC reversals for payments not made within 180 days
6. Perform monthly reconciliations to stay audit-ready