GSTR-2B is a statement that nobody files. The GST portal builds it for every registered business from what its suppliers reported in their GSTR-1 or Invoice Furnishing Facility, from import records, and from ISD distributions. It shows which invoices are eligible for credit and which are not.
When it comes
GSTR-2B for a month is generated on the 14th of the following month and stays fixed for that period. Since October 2024 the Invoice Management System lets you accept, reject or keep pending each supplier invoice before 2B is finalised, and the statement can be recomputed after you act.
Why it matters
Credit is allowed only for invoices that appear in GSTR-2B. If a supplier forgets to report an invoice, or reports it against the wrong GSTIN, your credit waits until they correct it.
The monthly match
The working step is matching your purchase register to GSTR-2B:
- in both: claim the credit;
- in your books but missing from 2B: chase the supplier;
- in 2B but missing from your books: check whether you received the goods;
- amount or rate differs: find which side is wrong.
A business that does this every month has few surprises at year end.