Supplier has not filed
The most common cause. Ask the supplier to file, and hold the claim until the invoice appears.
GSTR-2B · Monthly ITC statement
GSTR-2B explained: the statement that sets your input tax credit.
GSTR-2B is the fixed monthly statement that shows the purchase invoices and the input tax credit available to you. It is generated on the 14th of the month, so it is the reference you should use when you claim ITC in your GSTR-3B. This guide covers what it contains, how timing works, how to claim, and why it may not match your books.
Last reviewed 17 October 2026 · Independent guidance, not a government service
01 / The basics
What GSTR-2B contains
GSTR-2B is produced by the portal from the filings your suppliers made. It lists the inward supplies reported against your GSTIN, the invoice details, the tax charged, and a summary of the ITC available by tax head: CGST, SGST, IGST and cess. It also separates items where the credit is available from items where it is not, such as blocked or ineligible credit.
Because the statement is fixed for the month, it gives you a reliable basis for your claim. What you see is what the system has, as of the generation date. Any change after that is picked up in the next month's statement, which is why the timing of supplier filings matters.
Read it as the limit of your claim.
GSTR-2B tells you the credit supported by supplier filings for the month. Your claim in GSTR-3B should not exceed it without a clear reason.
02 / Generation and timing
When it is generated and why that matters
| Event | What happens | What it means for you |
|---|---|---|
| Supplier files GSTR-1 by the cut-off | Invoice is picked up in this month's GSTR-2B | You can claim it this month |
| Supplier files after the 14th | Invoice appears in the next month's GSTR-2B | Claim it in the next period |
| Supplier amends an invoice | Change shows in a later GSTR-2B | Adjust your claim in that month |
| Supplier never files | Invoice does not appear | ITC is not available until it is supported |
The cut-off is the reason a same-month claim sometimes looks short. Build the lag into your planning, and do not treat a missing invoice as a permanent loss until you have checked the following month's statement.
03 / How to claim ITC
Claiming input tax credit from GSTR-2B
- 01
Download the statement
Download GSTR-2B for the month from the portal, as a PDF, Excel or JSON file, and keep a copy with your monthly records.
- 02
Match against your purchases
Compare each invoice in GSTR-2B with your purchase register, checking GSTIN, invoice number, date, value and tax.
- 03
Work out eligible credit
Separate the credit that is eligible from the credit that is blocked, reversed or not yet supported by suppliers.
- 04
Claim in GSTR-3B
Enter the eligible ITC in GSTR-3B, by tax head, in the period it is claimed. Keep the working behind the figure.
- 05
Reverse what is not supported
If you claimed credit that GSTR-2B does not support, reverse it in the period you identify the gap, with interest where required.
04 / Why figures differ
Why GSTR-2B and your books disagree
Late or amended filing
A supplier filing after the cut-off, or changing an invoice, moves the credit to a later month.
Wrong GSTIN or details
A wrong GSTIN, date, value or rate stops the invoice from matching. Correction has to come from the supplier.
Credit note mismatch
A credit note in your books that the supplier has not reported will show as a difference in value and tax.
Blocked or ineligible credit
Some purchases are blocked under the ITC rules, such as certain motor vehicles and personal use items. These should not be claimed.
05 / A monthly routine
A simple monthly routine
Week one: reconcile
Once GSTR-2B is generated, match it against the purchase register and list every difference with its reason.
Week two: chase suppliers
Send a clear request to suppliers with missing or wrong invoices, and record the date you asked.
Before the GSTR-3B deadline: claim
Claim the eligible ITC and hold back the unsupported amount, then revisit it when the next statement arrives.
Keep the evidence.
Save each month's GSTR-2B and your matching sheet. In a query or an audit, the working showing why you claimed each figure is worth more than the return alone.
06 / Avoid these
Common GSTR-2B mistakes
Claiming more than GSTR-2B shows
Claiming on invoices the supplier has not filed creates a difference that is hard to defend later.
Ignoring the next month's statement
Invoices that were missing last month often arrive in the next statement. Check it before you write off the credit.
Claiming blocked credit
Credit that the rules block must be reversed or not claimed, even if the invoice appears in GSTR-2B.
Questions people ask
Frequently asked questions
What is GSTR-2B?
GSTR-2B is an auto-generated statement, created once a month, that lists the inward supplies reported to you by your suppliers in their GSTR-1 and related filings. It also shows the ITC available to you for the month, split by tax head. Because it is static, it gives you a stable list to work from when you file your GSTR-3B.
When is GSTR-2B generated?
It is generated on the 14th of each month. The statement reflects supplier filings made up to that point, so an invoice filed after the 14th will normally appear in the following month's GSTR-2B. Check the portal for the current generation date, as the calendar can be revised.
Can I claim ITC directly from GSTR-2B?
The credit is claimed in your GSTR-3B. GSTR-2B is the reference that tells you which credit is supported by supplier filings. Claim only the ITC that GSTR-2B supports, and carry forward or reverse what it does not.
Why does my GSTR-2B differ from my purchase register?
The usual causes are a supplier who has not filed, a late filing that falls after the cut-off, a wrong GSTIN or invoice detail, a credit note that has not been reported, or a purchase you recorded in the wrong period. Each cause has a different fix, so classify the difference before you act.
Can I claim ITC on invoices that are not in GSTR-2B?
The conservative rule is to claim only what GSTR-2B supports. Credit that is not reflected may be blocked under the rules that restrict ITC to invoices shown by suppliers, and claiming it can lead to a demand with interest. If you are sure of an invoice, record it, and claim it in the month GSTR-2B shows it.
What is the difference between GSTR-2B and GSTR-2A?
GSTR-2A is a dynamic view that changes as suppliers file. GSTR-2B is static, produced on a fixed date each month, and is the basis for claiming ITC. Use GSTR-2A to watch activity and GSTR-2B to make the claim.
What if a supplier amends an invoice after I have claimed?
The amended figure shows in a later GSTR-2B. Adjust your claim in the month the change appears, so your GSTR-3B and GSTR-2B tell the same story. Keep a record of the amendment and the month you adjusted.
Does GSTR-2B show reverse charge credit?
Yes, reverse charge credit that you are entitled to appears in GSTR-2B, along with the tax you have to pay on the reverse charge supply. Account for both sides in the period you pay the tax.
What should I do if GSTR-2B is missing an invoice I need?
First check the supplier has filed their GSTR-1 for that period, and that the GSTIN and invoice details match. Ask the supplier to correct a wrong filing. If the invoice appears in a later month, claim it then.
Is this page an official service?
No. GSTVibe is an independent guide and is not affiliated with GSTN or the tax department. We cannot see your GSTR-2B, and we do not file returns on your behalf. Confirm the generation date and ITC rules on the GST portal.
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This guide is informational and is not legal or tax advice. GST rules, forms and portal steps change. Confirm the current position on the official GST portal (gst.gov.in) and CBIC sources, and speak to a qualified adviser about your own facts. GSTVibe is not affiliated with GSTN or the tax department.