For actual GSTR-2B data, download JSON from GST portal under Services > Returns > View GSTR-2B.
Frequently Asked Questions
What is ITC reconciliation? ＋
ITC reconciliation is the process of matching your purchase register (invoices you recorded) against GSTR-2B (ITC auto-populated by the GST portal from your suppliers filings). Only matched ITC can be claimed.
What is GSTR-2B? ＋
GSTR-2B is a static auto-drafted ITC statement generated on the 14th of each month. It shows ITC available based on invoices filed by your suppliers in their GSTR-1.
What happens to unmatched ITC? ＋
ITC that appears in your books but not in GSTR-2B cannot be claimed currently. You must follow up with your supplier to file their return. It may become claimable in a later period.
Can I claim ITC not in GSTR-2B? ＋
As per Section 16(2)(aa) introduced from January 2022, ITC is available only if it appears in GSTR-2B. Exceptions exist for a few specific cases under CGST Rules.
How do I download GSTR-2B data? ＋
Login to the GST portal, go to Services > Returns > View GSTR-2B. You can download the JSON file and extract supplier GSTIN, invoice number, and ITC amount.