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June 14, 2026
The Dispatch

Definition

GSTR-2B

GSTR-2B is an auto-generated, static statement that tells a buyer the input tax credit available based on suppliers' filed returns.

GSTR-2B is generated automatically from the GSTR-1 and invoice data filed by a taxpayer's suppliers, giving a fixed snapshot of the input tax credit the buyer is eligible to claim for a period. Unlike the older dynamic 2A, 2B does not change once generated, making reconciliation cleaner.

Credit can broadly be claimed only to the extent it appears in 2B, so a buyer's ability to take ITC now depends heavily on suppliers actually filing their returns. This effectively makes compliant suppliers more valuable and pushes businesses to police their vendors.

Related terms

  • GSTR-1GSTR-1 is the GST return in which a registered taxpayer reports the details of all outward supplies, or sales, made during a period.
  • GSTR-3BGSTR-3B is the monthly or quarterly summary GST return through which a taxpayer declares net tax liability and pays the tax due.
  • Input Tax Credit (ITC)Input Tax Credit lets a GST-registered business offset the tax it has already paid on purchases against the GST it collects on sales, so tax is levied only on value added.

Plain-English explainer from The Dispatch Investors Encyclopedia. General information, not financial advice.