GST & Compliance
GSTR-2B
Static, monthly auto-drafted ITC statement that is the legal basis for input tax credit claims in GSTR-3B.
What it means
GSTR-2B is generated on the 14th of every month based on supplier filings up to the 13th. Unlike GSTR-2A which keeps updating, GSTR-2B is a frozen monthly snapshot — making it the definitive source for ITC eligibility under Rule 36(4) of CGST Rules.
ITC can only be claimed in GSTR-3B for invoices appearing in GSTR-2B. Any supplier invoice missed in their GSTR-1 (or filed after the 13th cutoff) will reflect only in the next month's GSTR-2B.
How Easedesk handles GSTR-2B
Easedesk auto-downloads GSTR-2B monthly, matches it against your purchase invoices, classifies each invoice as eligible / ineligible / blocked under Section 17(5), and posts eligible ITC to GSTR-3B Table 4 staging. Provisional ITC for invoices not in 2B is highlighted separately so finance teams can decide whether to claim or defer.
Frequently asked questions
When is GSTR-2B available each month?
On the 14th of every month, based on supplier GSTR-1 / IFF / GSTR-5 / GSTR-6 filings up to the 13th.
Can ITC be claimed without it appearing in GSTR-2B?
Under Rule 36(4) post-2022 amendments, no. Only ITC in GSTR-2B is fully allowed. Provisional ITC for invoices not yet in 2B must be reversed if not regularised within the prescribed period.
Related terms
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