GSTR-2B
A statement the GST portal prepares each month showing the input tax credit available to you, based on your suppliers' returns.
What it means in business
GSTR-2B is fixed for each month once generated. It lists the purchase invoices your suppliers reported in their own returns, and shows how much credit each carries. It is the basis for checking the credit you claim in GSTR-3B.
Example
A buyer sees a supplier's invoice in its books but not in GSTR-2B, because the supplier has not yet filed. The buyer holds that credit back until the invoice appears, and asks the supplier to file. This is an illustration of normal business use rather than a quoted case study.
How to use it correctly
Compare GSTR-2B with your purchase register every month. For invoices that appear in the books but not in GSTR-2B, follow up with the supplier. Claim credit only on invoices you can support with a valid tax invoice and that meet the conditions in the law.
Common confusion
GSTR-2B is not something you file. It is generated for you. A supplier's invoice appearing in it does not by itself make the credit eligible: conditions such as having received the goods still apply.
Related glossary terms
Sources and further reading
Written on 24 October 2026 for lamp. Confirm the current rules with the official source or an adviser before relying on it.