GSTR-2B is the monthly statement that lists the input credit you are allowed to claim — built from what your suppliers filed. It is not advisory; it is the ceiling.
How 2B is built
When suppliers file their GSTR-1, their invoices flow into your 2B for that period. Static once generated, it becomes the reference the portal and the department use to test your credit claims.
The rule that changed everything
Credit claims are restricted to what appears in 2B as per current provisions. A valid purchase invoice in your file means little if the supplier never reported it — your recourse is chasing the supplier, not claiming anyway.
Monthly 2B discipline
- Download 2B before filing 3B — every month, no exceptions
- Match against your purchase register; tag missing invoices
- Chase defaulting vendors immediately; escalate repeat offenders to payment holds
- Track credit that appears late and claim it in the correct window
This single reconciliation protects more working capital than any other GST habit. It is built into our return filing service — talk to us.
