GSTR-2B

Auto-drafted Input Tax Credit statement - Understanding the "No GSTR-2B, No ITC" rule for 2026.

What is GSTR-2B?

GSTR-2B is a static, auto-generated Input Tax Credit statement that reflects the ITC available to a taxpayer based on the GSTR-1 filings of their suppliers. It is generated monthly and provides a snapshot of all eligible credits available for claiming.

Critical 2026 Rule: "No GSTR-2B, No ITC"

Mandatory Compliance: Taxpayers cannot claim credit for any invoice that their supplier has failed to report in GSTR-1. The eligible ITC in GSTR-3B is exclusively auto-populated from GSTR-2B, effectively placing the burden of vendor compliance on the recipient. If an invoice is not reflected in GSTR-2B, the ITC is permanently forfeited for that period.

How GSTR-2B Works

1
Supplier Files GSTR-1: Suppliers declare outward supplies in their monthly/quarterly return
2
Auto-Population: GST system auto-populates recipient's GSTR-2B with available ITC
3
Static Statement: GSTR-2B is generated as a static document on 14th of next month
4
ITC Reconciliation: Recipient compares GSTR-2B with purchase records
5
Claim in GSTR-3B: Eligible ITC is auto-populated in GSTR-3B for claiming

GSTR-2B Sections

Part A: ITC Available

Details of ITC from inward supplies including 5% and 12% categories, imports, and ISD credits.

Part B: ITC Not Available

Supplies where ITC is ineligible (e.g., supplies from composition dealers, exempt supplies).

Navigate GST Returns

Returns Overview GSTR-3B