Quick Summary
1. Form GSTR-2B is an auto-drafted ITC statement which is generated for every normal taxpayer on the basis of the information furnished by their suppliers in their respective GSTR-1/IFF, GSTR-5 (non-resident taxable person) and GSTR-6 (input service distributor). This statement indicates availability and non-availability of input tax credit to the taxpayer against each document filed by their suppliers and is made available to the taxpayers in the afternoon of 14th of every month.
2. Please click on below links to access additional content related to Form GSTR-2B:
- Click Here - For detailed advisory
- Click Here - For User Manual
- Click Here - For FAQs
FAQ :
Form GSTR-2B is an auto-drafted Input Tax Credit (ITC) statement generated monthly for taxpayers.
It is generated based on the information furnished by suppliers in their GSTR-1/IFF, GSTR-5, and GSTR-6 returns.
It indicates the availability and non-availability of input tax credit to the taxpayer against each document filed by their suppliers.
The statement is made available to taxpayers in the afternoon of the 14th of every month.
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