# What Is GSTR-2B, and Why Does It Now Decide Your Input Tax Credit?

**Category:** GST | **Published:** 2026-06-26 | **Last reviewed:** 2026-06-26 | **Author:** Mrs. Swapna Patel

GSTR-2B is a static, auto-drafted input tax credit (ITC) statement generated for every GST-registered buyer under Rule 60(7) of the CGST Rules. It lists the eligible and ineligible credit from invoices your suppliers filed. Since Section 16(2)(aa) of the CGST Act, GSTR-2B, not the older dynamic GSTR-2A, is the document GST officers match your ITC claim against.

> **Myth:** You can claim input tax credit on any purchase as long as you hold the supplier’s tax invoice.
>
> **Fact:** Since [Section 16(2)(aa) of the CGST Act](https://cbic-gst.gov.in/), credit is allowed only on invoices your supplier actually filed and that appear in your GSTR-2B. A genuine invoice that is missing from 2B does not earn ITC until the supplier reports it.

## What is GSTR-2B?

> **Short answer:** GSTR-2B is a static, auto-drafted input tax credit statement that [Rule 60(7) of the CGST Rules](https://cbic-gst.gov.in/pdf/CGST-Rules-Sept-2023.pdf) generates for every registered buyer. It lists, invoice by invoice, the ITC you are eligible to claim from suppliers who filed their returns.

- Input tax credit (ITC) is the GST you paid on purchases that you set off against the GST you collect on sales.
- GSTR-2B is auto-drafted: you do not file it. The portal builds it from the GSTR-1 and Invoice Furnishing Facility (IFF) data your suppliers submit.
- It is static. Once generated for a tax period, the figures are frozen, so the credit you see on the generation date does not shift afterwards.
- It sorts each invoice into ITC available or ITC not available, flagging reasons such as a supply from a different state or a time-barred invoice.

## GSTR-2B vs GSTR-2A: which one counts for ITC?

> **Short answer:** GSTR-2B is static and GSTR-2A is dynamic. Since [Section 16(2)(aa)](https://cbic-gst.gov.in/), GSTR-2B is the statement your claim is matched against, because it gives a fixed figure that does not move after the cut-off.

| Feature | GSTR-2A | GSTR-2B |
| --- | --- | --- |
| Nature | Dynamic, keeps changing as suppliers file late | Static, frozen once generated |
| Purpose | Running view of inward supplies | The ITC statement you claim against |
| Generated | Continuously updated | Once per tax period, on the 14th of the next month |
| Basis in law | Rule 60 (auto-population) | Rule 60(7) auto-drafted ITC statement |
| Used for the claim | No (reference only) | Yes, per Section 16(2)(aa) |

*GSTR-2B is the static snapshot that decides your eligible credit; GSTR-2A is a dynamic reference. Source: [Rule 60, CGST Rules 2017](https://cbic-gst.gov.in/pdf/CGST-Rules-Sept-2023.pdf). The generation date can shift when the GSTR-1 due date moves, so confirm the current date on the GST portal for your tax period.*

## When is GSTR-2B generated, and what should you do with it?

> **Short answer:** For monthly filers, GSTR-2B is generated on the 14th of the month after the tax period, once the supplier filing window closes. You reconcile your purchase register against it before claiming ITC in GSTR-3B.

- Why the date matters: an invoice your supplier files after the 14th rolls into the next month’s 2B, so the credit shifts one cycle, not disappears.
- Reconcile every purchase invoice against 2B. A purchase that is in your books but missing from 2B means the supplier has not reported it yet, and the credit is not yet claimable.
- Quarterly (QRMP) filers receive a quarterly GSTR-2B; the monthly IFF feeds it. Check your filing frequency before assuming a monthly statement.
- A valid tax invoice is what lets a supply reach your buyer’s 2B. See [what fields a GST tax invoice must carry under Section 31 and Rule 46](/answers/gst-tax-invoice-fields-section-31-rule-46).

**[Generate a GST tax invoice that reports cleanly into 2B](https://hrareceipt.in/pakka-bill)**

## Primary sources

- [Rule 60(7) and 60(8), Central Goods and Services Tax Rules 2017 — CBIC](https://cbic-gst.gov.in/pdf/CGST-Rules-Sept-2023.pdf) — Auto-drafted ITC statement (GSTR-2B) for every registered person.
- [Section 16(2)(aa), Central Goods and Services Tax Act 2017 — CBIC](https://cbic-gst.gov.in/) — ITC allowed only where the invoice is communicated to the recipient in GSTR-2B.
- [Rule 36(4), Central Goods and Services Tax Rules 2017 — CBIC](https://cbic-gst.gov.in/pdf/CGST-Rules-Sept-2023.pdf) — ITC restricted to credit reflected in the auto-generated statement.
- [GSTR-2B advisory — Goods and Services Tax Network (GSTN)](https://www.gst.gov.in/) — Generation date and static nature of the GSTR-2B statement.

## Related

- [What fields must a GST tax invoice carry under Section 31 and Rule 46?](https://hrareceipt.in/answers/gst-tax-invoice-fields-section-31-rule-46)
- [Pakka bill vs kaccha bill: which one earns input tax credit?](https://hrareceipt.in/answers/pakka-bill-vs-kaccha-bill-gst-tax-invoice)
- [Do I have to issue e-invoices? The ₹5 crore GST threshold](https://hrareceipt.in/answers/e-invoicing-gst-5-crore-threshold-fy2026-27)
- [What is the value of supply under Section 15 of the CGST Act?](https://hrareceipt.in/answers/what-is-value-of-supply-section-15-gst)

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*Source: [What Is GSTR-2B, and Why Does It Now Decide Your Input Tax Credit?](https://hrareceipt.in/answers/what-is-gstr-2b-auto-drafted-itc-statement) — HRAReceipt.in*
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