Tax Consultant
1110 Points
Posted on 23 June 2026
The year-wise GSTR-2B download option on the GST portal lets you pull a consolidated ITC statement for the full financial year - useful for GSTR-9 reconciliation.
How to access it:
1. Login to gst.gov.in
2. Go to Services > Returns > GSTR-2B
3. Select the financial year (not just a month)
4. Download the JSON or Excel file for the full year
Post-April 2026, the IMS (Invoice Management System) interacts with GSTR-2B. If you have taken IMS actions (accept/reject invoices), your year-wise GSTR-2B will reflect only accepted and pending invoices. Rejected invoices will not appear in your ITC eligible column.
For GSTR-9 filing: compare your year-wise GSTR-2B total with what you claimed in GSTR-3B. Any gap where you claimed MORE than the GSTR-2B total needs to be reversed via DRC-03.
For the full GSTR-2A vs GSTR-2B reconciliation process, see this [ITC reconciliation guide](taxgarden.in/blog/gstr-2a-vs-gstr-2b-difference-reconciliation-guide).