Glossary GST
GSTR-2B
Definition
GSTR-2B is a monthly, read-only statement on the GST portal that shows the input tax credit available to you, based on what your suppliers have reported.
Example
Your books for September show ₹1,80,000 of input GST from 30 purchase bills, but GSTR-2B shows ₹1,62,000. The ₹18,000 gap is one supplier, Joshi Packaging, who has not yet filed. You claim ₹1,62,000 in GSTR-3B and follow up with Joshi Packaging, claiming the rest when it appears.
GSTR-2B in TallyPrime and in Cashflow OS
Where to find itIn TallyPrime
TallyPrime holds your side: purchase vouchers with GST ledgers. You download GSTR-2B from the portal and compare it with your purchases, and TallyPrime's GST reports can import the portal data for that matching.
On your phoneIn Cashflow OS
Cashflow OS shows purchases, supplier ledgers and a GSTR-3B view from the synced Tally data; GSTR-2B itself is downloaded from the GST portal.
See how it works
Common misunderstandings
- Watch outClaiming ITC from the purchase register alone without checking it against GSTR-2B.
- Watch outConfusing GSTR-2B with GSTR-2A. GSTR-2B is fixed for the month; GSTR-2A keeps changing.
What GSTR-2B shows
GSTR-2B is read-only. You do not file it. It lists, supplier by supplier, the B2B invoices, debit notes and credit notes reported for you, imports of goods, and inward supplies under reverse charge. It also separates credit that is available from credit that is not (for example, where the place of supply rules or other restrictions apply). It is generated once a month for the previous period, so it does not change after it is made.
The portal also has an Invoice Management System where you can accept, reject or keep pending the invoices suppliers report, and your actions feed into how GSTR-2B is built. Check gst.gov.in for how this works for the current period.
Example
Your purchase register for October shows ₹3,10,000 of input GST from 45 bills. GSTR-2B for October shows ₹2,86,000. The ₹24,000 gap comes from three bills: one supplier filed late (₹15,000, will show next month), one used a wrong GSTIN for you (₹6,000) and one bill is in your books twice (₹3,000). You claim ₹2,86,000 in GSTR-3B, ask the supplier with the wrong GSTIN to amend, and delete the duplicate entry. That is the routine our guide on reconciling GSTR-2B with the purchase register explains step by step.
Why it matters
The law ties your ITC to what appears in GSTR-2B. Claiming more than it shows, without a valid reason, is a common trigger for notices. Matching every month, rather than once a year, makes follow-ups with suppliers easier because the bills are still fresh. More on this in GSTR-2B and ITC matching.
Where it shows up in TallyPrime
TallyPrime keeps your side: purchase vouchers with GST ledgers. You download GSTR-2B from the portal (as JSON or Excel) and compare it with the purchase register by supplier GSTIN, invoice number and tax amount. TallyPrime's GST reports can import the portal data for this matching. Keep supplier GSTINs and bill numbers exactly as printed, or the match will fail on small typing differences.
This is general information, not tax advice.
Related terms
Questions about GSTR-2B
What is the difference between GSTR-2A and GSTR-2B?
Do I need to file GSTR-2B?
A bill is in my books but not in GSTR-2B. What now?
When is GSTR-2B generated?
Does GSTR-2B include reverse charge purchases?
This page is general information for Indian businesses, not tax, legal or financial advice. Rules and rates change — check the official portals or your CA before acting.
