GSTR-2B: The Auto-Drafted ITC Statement Explained | Kallapotti Learn

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 GSTR-2B is your monthly Input Tax Credit statement, generated on the 14th. Learn what it contains, its legal significance, and how to reconcile it with your books.

  7 min read  Updated 15 March 2026  Ahopez Innovations Team GSTR-2BInput Tax CreditITCGST Reconciliation GSTR-2B is a static, auto-drafted ITC statement generated on the 14th of every month. It shows all ITC available from your suppliers' filings and is the legally recognised basis for claiming Input Tax Credit under Rule 36(4) of CGST Rules.

## When is GSTR-2B Generated?

Generated on the 14th of every month. It captures all supplier GSTR-1/IFF filings submitted on or before the 13th of that month. Any supplier filing after the 13th reflects in the NEXT month's GSTR-2B.

## What GSTR-2B Includes

Source FormITC Available FromSuppliers' GSTR-1 / IFFDomestic B2B purchasesGSTR-5 (Non-residents)Imports from non-resident suppliersGSTR-6 (ISD)ITC distributed by Input Service DistributorsGSTR-7 (TDS)Tax deducted at source on your paymentsGSTR-8 (E-commerce TCS)Tax collected by platforms like Amazon## GSTR-2B Sections

PartDescriptionPart AAvailable ITC — can be claimed in GSTR-3BPart BBlocked ITC — ineligible under Section 17(5) (cars, food, health insurance for staff)Part CITC from GSTR-5 & GSTR-8 (non-residents + e-commerce)Part DRCM-based ITC on imported services Important ITC shown in Part B of GSTR-2B is "blocked" — you cannot claim it even if it appears on your purchase invoices. Common blocks: cars for personal use, food/beverages, club memberships, health insurance for employees.

## How to Reconcile GSTR-2B

- 1 Download GSTR-2B in Excel from GST portal after the 14th
- 2 Match every invoice in GSTR-2B with your purchase register
- 3 Flag invoices in your books not in GSTR-2B (chase supplier to file)
- 4 Remove blocked ITC (Part B) from your claims
- 5 Enter confirmed eligible ITC into GSTR-3B Table 4
 ## File GST returns with zero manual work

 Kallapotti generates GSTR-1-ready data, auto-calculates HSN codes, and tracks ITC — all from
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