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GSTR-2B

A portal-generated statement used when reviewing input tax credit information for a tax period.

Search terms: ITC statement input tax credit statement

A business example

A buyer holds three purchase invoices, but only two appear in the statement being reviewed.

Follow the exampleFictional business scenario

  1. Purchase register

    Invoices A, B and C are recorded in the books.

  2. Statement match

    Invoices A and B match; invoice C is missing.

  3. Exception follow-up

    Check invoice C with the supplier and assess its treatment for the relevant period.

What this shows

The mismatch creates an investigation item. It is not a reason to invent a matching record or assume all three credits can be claimed.

What it is often confused with

Appearance in GSTR-2B does not alone settle every legal condition for claiming credit.

What to look at in your business

Keep invoice evidence and a record of differences, eligibility checks and follow-up.

Context and further reading

GST portal: GSTR-2B questions. This reference supports the terminology; use the linked guide for applicability and operative requirements.

GSTR-2B reconciliation →

Kosha.Services · Updated 2 October 2026

Related terms

Input tax credit

Credit of eligible input tax, subject to the applicable legal conditions; matching a portal record is only part of the analysis.

GSTR-3B

The summary GST return used to report relevant liabilities and input tax credit and discharge tax for a period.

Reverse charge

A GST mechanism under which the recipient pays the tax for specified supplies instead of the supplier paying it in the usual way.