This guide is in English for now. The tool itself works in your language.
GSTR-2B › Download GSTR-2B
How to download GSTR-2B
GSTR-2B is your statement of input tax credit for a month, made by the portal from what your suppliers reported. It is ready on the 14th of the next month.
Steps on the GST portal
- Log in at www.gst.gov.in.
- Go to Services › Returns › Returns Dashboard.
- Choose the financial year and the return period, then Search.
- In the GSTR-2B tile, choose Download.
- Pick Excel (easy to read) or JSON (complete). Both open in the matcher.
For a quarterly (QRMP) taxpayer, the portal makes GSTR-2B for each month and for the quarter; download the one that matches what you want to check.
When is it ready?
GSTR-2B for a month is generated on the 14th of the next month (CGST Rule 60(7)), from the GSTR-1, IFF, GSTR-1A, GSTR-5 and GSTR-6 filed by your suppliers and ISD up to the cut-off. A bill reported after the cut-off goes to the next month's 2B.
The Invoice Management System (IMS)
From the October 2024 period the portal has the Invoice Management System. Each supplier bill can be accepted, rejected or kept pending before you file GSTR-3B. Accepted (and bills with no action) count in GSTR-2B; rejected bills drop out; pending bills wait for a later month. After acting in IMS you can have GSTR-2B made again before filing GSTR-3B. Download 2B after your IMS actions so the match shows the final figures.
What is in the file
- B2B invoices and their amendments, credit and debit notes, import of goods (from ICEGATE), ISD credit.
- For each bill: supplier GSTIN and name, number, date, value, place of supply, reverse charge, taxable value, IGST, CGST, SGST, cess, whether ITC is available, the reason if not, and when the supplier filed.
Keep it private
The file lists your purchases and your suppliers. The matcher reads it inside your browser and sends it nowhere; it is not saved either, so keep the downloaded file in a safe folder for your records.