GSTR-2B
Also called: auto-drafted credit statement
What is GSTR-2B?
GSTR-2B is a static, auto-drafted statement generated for each tax period listing the input tax credit available to a business based on what its suppliers have reported. It is the reference point for how much credit can legitimately be claimed.
Why GSTR-2B matters
Credit claimed beyond what GSTR-2B shows is the single most common mismatch in GST scrutiny. Reconciling against it turns supplier non-compliance into something you can chase in the same month rather than discover a year later.
How GSTR-2B works in practice
Match your purchase register line by line against GSTR-2B, and keep a short list of suppliers whose invoices repeatedly fail to appear. That list is usually a better negotiating tool than any reminder email.
Frequently asked questions
GSTR-2A is dynamic and keeps updating as suppliers file, while GSTR-2B is a static snapshot for the period.