GSTR-2B
What is GSTR-2B? A statement the GST portal drafts for you each month, showing the input tax credit you can claim. It is built from the GSTR-1 returns your suppliers have filed.
In plain words
GSTR-2B is a statement the GST portal prepares for you each month. It lists the purchase invoices your suppliers reported in their returns, and shows the input tax credit you can claim on them. It is fixed once generated and is usually available from around the 14th of the next month.
It is the portal's view of your purchases. Your books are your view. Matching the two before you file is called reconciliation.
Your books show purchases with GST of ₹2,16,000 for the month. GSTR-2B shows ₹1,98,000.
The ₹18,000 gap is one supplier who has not filed. Until that supplier files, you can claim ₹1,98,000 and should chase the rest. The gap is called credit at risk.
Why it matters
- Cash: credit you cannot claim this month is tax you pay in cash.
- Rule: credit is generally allowed only on invoices that appear in GSTR-2B.
- Suppliers: a pattern of missing invoices points to a supplier who is slow or at risk of dropping out.
Want to see credit at risk for one month of your bills? Ask us to run it on a sample.
How Kinnow handles it
In Comply, the GSTR-2B reconciler matches your purchase bills with the portal lines and sorts each into one of seven outcomes, including matched, partly matched, missing in 2B, missing in books and credit denied for late upload. Exceptions are ranked by credit at risk. Claimable credit is the lower of the portal figure and your booked figure.
The Mismatch Detector flags differences for a person. For gaps a supplier can fix, the ITC mismatch chaser drafts one reminder per supplier. A person approves before it goes, and Kinnow re-checks after the next download. Bills it cannot match, such as those with no supplier GSTIN or invoice number, are listed separately.
Limit: the connection that fetches your statement through a GST service provider is set up per GSTIN and is still rolling out.
Tell us your top suppliers by value and we will show how missing invoices would be chased.
Questions
What is GSTR-2B?
A statement the GST portal drafts for you each month, showing the input tax credit you can claim. It is built from the GSTR-1 returns your suppliers have filed.
When is GSTR-2B available?
It is generated for each month, usually from around the 14th of the following month. Check the portal for the date that applies to you.
Can I claim credit on an invoice that is missing from GSTR-2B?
Generally not until it appears, since credit is allowed only on invoices that show up there. Chase the supplier, and confirm the position for your case with your CA.