What is GSTR-2B?
GSTR-2B is a read-only static auto-drafted ITC statement which will be generated for every registered person on the basis of the information furnished by his/her suppliers in their respective Form GSTR-1 & Form GSTR-5 and ITC received through Form GSTR-6.
It will be generated for each month on the 12th day of the succeeding month. For example, for the month of July 2020, the statement will be generated and made available to the registered person on 12th August 2020.
The details filed in Form GSTR-1 & 5 (by supplier) & Form GSTR-6 (by ISD) would reflect in the next open Form GSTR-2B of the recipient irrespective of the supplier’s/ISD’s date of filing.
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).
Auto-Generated ITC Statement GSTR-2B Via Gen Online Software
Step 1: To download GSTR -2B data please go to the Gen GST Online software download page.
Step 2: We have provided GSTR-2B under GSTR-2A Path to goto GSTR-2B is Return==> Regular==>GSTR-2A==>GSTR-2B fill the form here comes the page off GSTR-2B fill out the form.
Step 3: There you will get all the tabs available in GSTR -2A. Now next step is to Go to the GSTR-2B summary, there you got an Input tax credit available and ITC is not available.
Step 4: By clicking on the + button you will find the detailed amount described from
Step 5: In the same way, ITC not the available page will be displayed like this, here Import of Goods point is not available
Step 6: 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. Lets goto Point no. 1. All GSTR-2B Invoices
Step 7: Here it will show all entries of the GSTR-2B, section wise After that next is GSTR-2A & 2B Matched
Step 8: It will show only those invoices which are common in GSTR-2A & GSTR-2B, you have to press the Show Data button first to view the detail
The next one is Extra in GSTR-2A, It contains the data after cut off date i.e. 11th of next month
Step 9: And the last one is Extra in GSTR-2B
It will contain the data of Previous periods filed within the current month’s duration. For e.g., if a supplier files a document INV-1 dt. 15.07.2023 on 11th August, it will get reflected in GSTR-2B of July (generated on 12th August). If the document is filed on 12th August 2023 the document will be reflected in Form GSTR-2B of August (generated on 12th September).
Step 10: And at the bottom, you will find GSTR 2B & GSTR 3B comparison report
Step 11: It will show you ITC-related data which you have filed in your GSTR-3B And ITC data which will be reflected in GSTR 2B.
