GSTR-2B
GSTR-2B is an auto-generated statement of Input Tax Credit — drafted on the 14th and finalised only when GSTR-3B is filed — that tells a recipient exactly how much ITC is available and eligible for a tax period.
GSTR-2B is the auto-generated ITC statement the GST portal drafts on the 14th of each month under Rule 60(7), finalising only once GSTR-3B is filed for that period — any Invoice Management System action taken after the 14th forces a recompute. It draws on suppliers' monthly and quarterly GSTR-1/IFF, GSTR-1A, GSTR-5 (non-resident) and GSTR-6 (ISD) filings, plus import IGST on the bill of entry. QRMP filers get no GSTR-2B for the first two months of a quarter, only the third. Section 16(2)(aa) requires the supplier to have furnished the invoice; Rule 36(4) is what ties that condition to its appearance in GSTR-2B, so for ordinary vendor credit, no entry in GSTR-2B means no credit.
GSTR-2B is a draft on the 14th of each month that finalises only once you file GSTR-3B for the period — any Invoice Management System action you take after the 14th forces a recompute. Even so, it is a far more fixed target than the dynamic GSTR-2A, which keeps changing as suppliers amend past filings. It lists, invoice by invoice, the credit available to you and marks each line as eligible or ineligible. It is governed by Rule 60(7) of the CGST Rules, 2017, and won't generate at all for a period until the previous period's GSTR-3B has been filed.
Section 16(2)(aa) requires the supplier to have furnished the invoice; it is Rule 36(4) that ties that condition to appearance in GSTR-2B, making this statement the single most important document in credit reconciliation for ordinary vendor credit. If your books show a credit that GSTR-2B does not, you must chase the supplier, not claim the credit. With the Invoice Management System live, your accept/reject actions now shape what GSTR-2B contains. In practice, month-end close now begins with downloading 2B and reconciling it before a single figure enters the return.
The Recoup angle: Recoup matches your purchase register against GSTR-2B line by line and flags every invoice that is in books but not in 2B before you file.