GSTR-2B is a statement that provides the details of ITC to the recipient of supplies (buyer). It is generated for every normal taxpayer on the basis of return filed by supplier.

• File GSTR 3B after GSTR-2B generation. Reason behind this is simple “to claim correct ITC available in GSTR-2B”.
• GSTR-2B is a static statement and available for each month on 14th day of succeeding month

Source of GSTR-2B are GSTR-1,GSTR-5 and GSTR-6

GSTR-2B is auto-populated to show how much ITC (input tax credit) we can claim in our GSTR-3B. Now we will see how to check GSTR-2B and download it from GST portal

STEP 1. Login to GST portal

STEP 2. Go to return dashboard

STEP 3. Select the period and month. and click on view in GSTR-2b tab.

STEP 4. After clicking on view , below screen will open you can download it as pdf or in excel format to reconcile with your books of accounts

You have to claim ITC in GSTR-3B if it is appearing in “ITC available” section. If in any case you are claiming the ITC which is given ITC not available section then you have to rectify it.

There are certain goods and services on which you can’t claim ITC,

for example (food & beverages, outdoor catering, beauty treatment, health services, life insurance and health insurance).

Any query don’t worry just hit the comment section with your doubt, We will reply as quickly as possible.