Step 1: Log in to the GST Portal
- Visit the GST Portal → https://www.gst.gov.in/
- Enter your Username and Password.
- Complete Two-Factor Authentication (2FA) using OTP on email/phone.
Step 2: Navigate to GSTR-2B
- Go to Returns Dashboard → Returns → GSTR-2B.
- Select the Financial Year and Return Filing Period (Month).
- Click “Generate GSTR-2B” (if not auto-generated).
Step 3: Download GSTR-2B
- Once generated, click on “Download” to get the PDF/Excel format.
- Alternatively, click “View” to check details online.
Step 4: Analyze GSTR-2B Data
GSTR-2B contains ITC details categorized into:
- B2B Invoices (ITC available from registered suppliers).
- Import of Goods & Services (IGST paid on imports).
- ISD Credit (Input Service Distributor invoices).
- Credit Notes/Debit Notes (Amendments by suppliers).
- ITC Reversal/Ineligible ITC (Blocked credits like personal expenses).
Step 5: Reconcile with Books of Accounts
- Match GSTR-2B data with your purchase register.
- Identify mismatches (missing invoices, incorrect GSTIN, etc.).
- Communicate with suppliers to correct discrepancies in their GSTR-1.
Step 6: Use GSTR-2B for Filing GSTR-3B
- While filing GSTR-3B, refer to GSTR-2B for eligible ITC.
- Only claim ITC that appears in GSTR-2B (to avoid demand notices).
- Report ITC reversals (if applicable) in Table 4(B) of GSTR-3B.
Step 7: Maintain Records
- Keep GSTR-2B copies for each month.
- Preserve reconciliation reports for audit purposes.
Key Points to Remember
✅ GSTR-2B is static (updated monthly, unlike GSTR-2A).
✅ ITC is auto-populated based on supplier filings (GSTR-1 & GSTR-5).
✅ Mismatches must be resolved before filing GSTR-3B.
✅ No manual entry is allowed in GSTR-2B (only for viewing/reconciliation).