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        Case ID :

        Advisory for taxpayers on Form GSTR-2B

        October 19, 2021

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        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:

        1) https://tutorial.gst.gov.in/downloads/news/updated advisory_gstr_2b_12_10_2021.pdf – for detailed advisory

        2) https://tutorial.gst.gov.in/userguide/returns/index.htm#t=Manual_gstr2b.htm –for User Manual

        3) https://tutorial.gst.gov.in/userguide/returns/index.htm#t=FAQ_gstr2b.htm – for FAQs


        Thanking You,
        Team GSTN

        Input Tax Credit availability: auto-drafted statement shows ITC based on supplier returns and monthly availability. Form GSTR-2B is an auto-drafted Input Tax Credit statement that indicates, for each supplier-filed document, whether ITC is available to the recipient; it is generated from supplier-filed returns and input service distributor information and published to taxpayers on a monthly cycle to assist in ITC reconciliation and GST return compliance.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Input Tax Credit availability: auto-drafted statement shows ITC based on supplier returns and monthly availability.

                                Form GSTR-2B is an auto-drafted Input Tax Credit statement that indicates, for each supplier-filed document, whether ITC is available to the recipient; it is generated from supplier-filed returns and input service distributor information and published to taxpayers on a monthly cycle to assist in ITC reconciliation and GST return compliance.





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                                ActsIncome Tax
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