# GSTR-2B (Auto-drafted input tax credit statement)

> GSTR-2B is the monthly statement on the GST portal that shows the input tax credit available to you from your vendors' filed invoices. It is generated on the 14th of the next month and is the basis for the credit you claim in GSTR-3B.

In EaseDesk: EaseDesk reads the GSTR-2B file you download from the portal and matches each vendor invoice with your purchase bills, showing what matches, what differs and what is missing on either side, so you claim credit only where it is due.

## Why it matters to your business

Input tax credit is money. GSTR-2B tells you how much of it the law will let you claim this month,
based on what your vendors have reported. If your books show more credit than GSTR-2B, the
difference is held back until the vendor reports the invoice, and claiming it early invites a notice
and interest. Reconciling every month keeps your credit, and your cash, where you expect it.

## How it works

As of September 2026:

1. Your vendors report their sales to you in GSTR-1 or the Invoice Furnishing Facility.
2. The invoices appear in the Invoice Management System, where you can accept, reject or keep them
   pending.
3. On the 14th of the next month the portal generates a draft GSTR-2B with the eligible credit,
   credit that is not available (for example, invoices reported late or with a different place of
   supply) and imports.
4. The credit available is filled into table 4 of [GSTR-3B](/glossary/gstr-3b). If you change your
   choices in IMS, recompute GSTR-2B before filing.

## Reconciling it each month

Match each invoice in GSTR-2B with your purchase bill by the vendor's
[GSTIN](/glossary/gstin), invoice number, date and amount. Then sort the results:

- **Matched:** claim the credit.
- **In GSTR-2B, not in your books:** a missing bill, or a purchase that is not yours. Record it or
  reject it in IMS.
- **In your books, not in GSTR-2B:** hold the credit and ask the vendor to report it.
- **Different amount or date:** check with the vendor before claiming.

## Common mistakes

- Accepting every invoice in IMS without checking it against your bills.
- Forgetting to recompute GSTR-2B after changing an action in IMS.
- Losing track of held credit, which must be claimed by the yearly time limit once it appears.

## Questions

### When is GSTR-2B generated?

On the 14th of the month after the tax period. For businesses in the QRMP scheme it is generated once a quarter, for the last month of the quarter.

### What is the Invoice Management System (IMS)?

A facility on the GST portal where you accept, reject or keep pending each invoice your vendors report. Accepted and deemed-accepted invoices go into GSTR-2B. If you act on invoices after the 14th, you recompute GSTR-2B before filing GSTR-3B.

### What if a vendor's invoice is not in my GSTR-2B?

You cannot claim credit on it for that period. Ask the vendor to report it; once it appears in a later GSTR-2B, you claim it then, within the time limit for that year's credit.

### Is GSTR-2B the same as GSTR-2A?

No. GSTR-2B is fixed for each period, while GSTR-2A keeps changing as vendors file or amend returns. Your credit claim must follow GSTR-2B.

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Source: https://www.easedesk.com/glossary/gstr-2b · Updated 2026-09-28 · EaseDesk