GSTR 2B Report

What is the difference between GSTR-2B Details Part-1 and Part-2. Is Part-2 and extension of Part-1??

Replies (2)
Quick Summary
This discussion clarifies the structure of the GSTR 2B report, specifically addressing the difference between 'Part-1' and 'Part-2' within the downloaded Excel sheets. GSTR-2B is an auto-drafted Input Tax Credit (ITC) statement generated from supplier filings. While the query asks about the distinction between Part-1 and Part-2, the provided information details how to access and download GSTR-2B from the GST portal, outlining its purpose as an ITC reconciliation tool.

Form GSTR-2B is an auto-drafted ITC statement that will be generated for every registered person on the basis of the information furnished by his/her suppliers in their respective Form GSTR-1 & Form GSTR-5 and ITC received through Form GSTR-6.

Taxpayers can access their Form GSTR-2B through: Login to GST Portal > Returns Dashboard > Select Return period > GSTR-2B2. Prepare the ITC Statement as per accounts beforehand so that reconciliation can be done faster.

Here is a step-by-step process of filing GSTR-2:

  1. Login to GST Portal.
  2. Go to Services > Returns.
  3. Select the month for which you are filing GSTR-2.
  4. Click on Prepare Online under GSTR-2.
  5. Here you will 11 tiles containing all the details that need to be filled in

 How to view and download the Form GSTR-2B statement for the Tax period? Navigate to Services> Returns > Returns Dashboard > File Returns > GSTR 2B Tile to view and download Form GSTR-2B statement of a tax period.

My Query is that there are 3 excel sheets for downloading in GSTR-2B, Summary Sheet, Part-1 and Part-2. So what is the difference between Part-1 and Part-2.

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