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What GSTR-2B and GSTR-3B each do
| Form | Role in claiming ITC | What to keep in mind |
|---|---|---|
| GSTR-2B | An auto-drafted, static, read-only ITC statement for a tax period. | You review it to help determine credit; the recipient does not file GSTR-2B. |
| GSTR-3B | The return in which you report eligible ITC and applicable adjustments. | Use the live form instructions for the tax period when completing the relevant fields. |
The GST Portal says GSTR-2B is generated from documents reported by suppliers or e-commerce operators in GSTR-1, GSTR-1A, the Invoice Furnishing Facility (IFF), and GSTR-5; Input Service Distributor information in GSTR-6; and import IGST details from ICEGATE. These entries show what has been reported into the system, not that every amount meets every legal condition for the recipient.
How to review and claim ITC
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Open the GSTR-2B for the relevant tax period
Use the statement for the period you are preparing to report in GSTR-3B. Because it is static and read-only, it is a reference for the claim rather than a return to submit.
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Check each entry against its underlying document and transaction
Match the listed item to the supplier invoice or other supporting document and confirm the transaction belongs to your business records. GSTR-2B may contain supplier, e-commerce operator, ISD, or import information, so check the source and nature of each entry rather than treating all rows alike.
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Reconcile the statement with your books
Compare GSTR-2B with your own invoices and accounting records. Investigate missing entries, amendments, duplicate entries, and credit notes before deciding what to report. Do not claim the same document more than once.
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Apply the legal eligibility test
Assess the credit under the current GST law and rules, including any restrictions that apply to your transaction. The portal’s “ITC not available” indication includes specified cases, such as documents treated as time-barred under section 16(4) and a specified supplier/place-of-supply state mismatch. The portal cautions that its table does not capture every possible legal restriction, so an “available” entry is not conclusive proof of entitlement.
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Report eligible credit and required adjustments in GSTR-3B
Use the current instructions for the relevant GSTR-3B period to enter eligible ITC in the applicable fields. Reflect reversals where required by the Act and Rules. For a reverse-charge supply, the GST Portal FAQ says the tax must first be paid; the credit may then be availed in GSTR-3B. Check the live form guidance before filing.
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Keep a reconciliation trail
Keep the underlying invoice or other document, the corresponding books entry, your GSTR-2B comparison, the reason you treated the credit as eligible or ineligible, and any reversal or reclaim record together. The GST Portal guidance discussed here does not establish a specific retention period.
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How to handle reversals and later reclaims in the annual return
Claim, reversal, and reclaim history can affect annual-return reporting. In an example for FY 2024-25, the GST Portal FAQ describes a taxpayer claiming ITC in March 2025, reversing it that month because goods had not reached the factory, and reclaiming it in April 2025; the FAQ assigns that example to specified tables in GSTR-9 for FY 2024-25. Treat this as an example for that fact pattern and financial year, not a universal table rule for every reversal or reclaim. Check the applicable year’s return instructions for your own case.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Scope of this guide
This explains the practical review and reporting workflow described in GST Portal materials available on 4 October 2026; it is not a complete eligibility checklist. The full conditions, blocked-credit rules, and deadlines depend on current legislation and applicable instructions. Verify the consolidated CGST Act and Rules and the live GST Portal guidance for your tax period, or seek advice from a GST practitioner or chartered accountant if a transaction’s eligibility is uncertain.
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