GSTR-2B, explained

What GSTR-2B is

GSTR-2B is prepared automatically from the returns filed by a business's suppliers. It lists the credit that is available for the period, and unlike a live view it stays static once generated, so it is a stable reference point.

It exists because input tax credit under GST depends on suppliers reporting their outward supplies. GSTR-2B is where a buyer sees what those suppliers actually reported.

Why it matters

A business reconciles the credit it wants to claim against what GSTR-2B shows. Credit that appears in its books but not in GSTR-2B usually means a supplier has not reported the invoice, which can hold up the claim.

Catching those gaps early — and chasing the supplier — is the practical value of reading GSTR-2B each period.

How Lekha helps

Lekha records each supplier bill with its tax, so a business's own purchase record is ready to reconcile against what GSTR-2B reports.

Lekha records what your documents say and tracks the money on both sides — what you owe and what you are owed. It records and tracks; it does not replace your accountant.

Questions

What is GSTR-2B?

An auto-drafted statement, generated for each period, that shows the input tax credit available to a business based on the returns its suppliers filed.

How is GSTR-2B different from GSTR-2A?

Both draw from suppliers' filings, but GSTR-2B is static once generated for a period, which makes it a stable reference for reconciling claimed credit.

What if my purchase is not in GSTR-2B?

It usually means the supplier has not reported that invoice yet, which can delay the credit. Reconciling each period and following up with suppliers catches this early.

This guide is general information, not legal or tax advice. Confirm the current rules and your own circumstances for any specific case.

Keep reading

• Input tax credit, explained
• GST reconciliation, explained
• See how Lekha works
• All Lekha guides