GSTR 2B is an alternative form for all the month-wise auto-drafted statements for the taxpayers with regularity. Also, check the QRMP scheme if opted for or not.
The GSTR 2B is a validation form to offer the ineligible and eligible input tax credit for every month, just like the GSTR 2A form, however, being similar for a certain time duration.
The GSTR 2B form is for multiple client types like normal, SEZ, and casual taxpayers. The recipients are able to get the form based on GSTR-1, GSTR-5, and GSTR-6.
GSTR 2B Working Process Via Gen GST Software
To download GSTR-2B form data, please go to the download page as shown in the Figure below:
Step 1: Open the Gen GST Software dashboard
Step 2: We have provided the GSTR-2B section under GSTR-2A.
Step 3: Now select GSTR-2B Return==> Regular==>GSTR-2A==>GSTR-2B fill form. Here comes the page of the GSTR-2B fill out the form
Step 4: Now, the next step is to go to the GSTR-2B summary, where you have ITC available and ITC not available.
Step 5: On clicking, the ITC available page will be displayed below like this, it consists of Part A, which is ITC available and Part B, which is related to ITC reversal.
Step 6: By clicking on the + button, you will find a detailed amount described from
Step 7: In the same way GST Input Tax Credit, not the available page, will be displayed like this; the Import of Goods point is not available.
Step 8: The next step is the GSTR 2B report, which consists of 1. ALL GSTR -2B invoices, 2. GSTR-2A & 2B Matched, 3. Extra in GSTR-2A, 4. Extra in GSTR-2B.
Step 9: Let’s go to Point No. 1. All GSTR-2B Invoices
Step 10: Here, it will show all entries of GSTR -2B, section-wise.After that, the next is GSTR-2A & 2B Matched.
Step 11: It will show only those invoices that are common in GSTR-2A & GSTR-2B. You have to press the Show Data button first to view the details
Step 12: The next one is Extra in GSTR-2A.
Step 13: It contains the data after the cut-off date, i.e., the 11th of next month.
Step 14: And the last one is Extra in GSTR-2B
Step 15: It will contain the data of Previous periods which were filed within the duration of the Current Month. For e.g., if a supplier files a document INV-1 dt. 15.07.2020 on 11th August, it will get reflected in GSTR-2B of July (generated on 12th August). If the document is filed on 12th August 2020, the document will be reflected in Form GSTR-2B of August (generated on 12th September).
Step 16: And at the bottom, you will find the GSTR 2B & GSTR 3B comparison report
Step 17: It will show you ITC-related data that you have filed in your GSTR-3B, and ITC data that will be reflected in GSTR-2B
