GSTR 2B Auto- Frafted Input Tax Credit Statement

GSTR 2B Auto Drafted Input Tax Credit Statement

First GSTR 2B generated on 12 Sep 2020

  • GSTR 2B is a static statement meaning NO CHANGE can be made in GSTR 2B once it has been generated

  • This statement is generated once on the 12th of the following month i.e the statement for August 2020 shall be generated on 12th September 2020 and this statement shall contain data from 00:00 hours on 12th day of August to 23:59 hours on the 11th day of the current month

  • GSTR 2B is an auto-drafted Input Tax Credit statement generated for every recipient on the basis of information filed by their suppliers in GSTR 1 & 5 and form 6 filled by ISD
  • GSTR 2B consists of a summary of ITC Available and ITC NOT Available

  • The files are available for download and there is no requirement of generation of those files.

  • Taxpayers can access their GSTR-2B through: Login to GST Portal > Returns Dashboard > Select Return period > GSTR-2B.

  • Reverse charge credit on import of services is not a part of this statement and should be entered by taxpayers in GSTR 3B

  • Taxpayers can view or downloads summary statement or section wise details in excel or PDF format.

  • Taxpayers can view supplier wise summary or document wise details.

  • Email / SMS to taxpayer will be sent informing them about generation of GSTR-2B.

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