Free GSTR 2B Combiner Excel Utility

This is a completely free to use excel utility which merges multiple monthly GSTR 2B Excel files into one excel file in 10 seconds.

Read these instructions

1. Extract this folder. Keep all files in one folder (DO NOT put this utility on DESKTOP or any other cloud-backup folder)

2. Right click on the excel “Excelerate 2B Combiner Utility” and click “Properties”, In properties at the bottom you will see “Unblock” button click that, and then click OK.

3. Don’t forget to enable content if you see it at the top of the excel

If you face any issues send an email to gstrecohelp@gmail.com , Your queries/issues would be solved immediately.

All about GSTR-2B

GSTR-2B is an auto-generated monthly statement for taxpayers registered under the Goods and Services Tax (GST) in India, which provides details of available and unavailable Input Tax Credit (ITC). Introduced by the Goods and Services Tax Network (GSTN), this statement is crucial for ensuring accurate and compliant filing of GST returns.

Generated on the 14th of every month, GSTR-2B provides a static and unalterable view of the ITC available to a taxpayer for a particular tax period. This means that once generated, the data in GSTR-2B for a specific month will not change, providing a stable basis for ITC reconciliation and claims.

The primary purpose of GSTR-2B is to help taxpayers reconcile their purchase records with the details of outward supplies filed by their suppliers. This allows businesses to identify any discrepancies, prevent duplicate ITC claims, and ensure they are claiming the correct amount of credit in their GSTR-3B, the monthly summary return.

Key Features of GSTR-2B:

• Auto-Populated Data: The statement is automatically compiled from the data furnished by suppliers in their GSTR-1 (Return for outward supplies), GSTR-5 (Return for non-resident taxable persons), and GSTR-6 (Return for Input Service Distributors).
• Static Nature: Unlike its dynamic counterpart, GSTR-2A, which is updated in real-time as suppliers file their returns, GSTR-2B is static for a given tax period. Any amendments or late filings by suppliers will be reflected in the subsequent month’s GSTR-2B.
• Segregation of ITC: GSTR-2B clearly categorizes ITC into “Available” and “Not Available” sections. This helps taxpayers easily identify the credit they are eligible to claim and the reasons for any ineligibility, such as a mismatch in the place of supply or returns filed after the prescribed deadlines.
• Comprehensive Details: The statement provides document-level details, including invoice numbers, dates, taxable values, and tax amounts (IGST, CGST, SGST/UTGST, and Cess). It also includes information on import of goods from the ICEGATE system.
• Ease of Reconciliation: By providing a consolidated view of eligible ITC, GSTR-2B simplifies the process of matching purchase data with supplier-filed information, reducing the time and effort required for reconciliation.

Accessing GSTR-2B:

Taxpayers can access and download their GSTR-2B statement from the GST portal by navigating to the “Returns Dashboard” under the “Services” tab. The statement is available for viewing and can be downloaded in both PDF and Excel formats.

GSTR-2B vs. GSTR-2A:

In conclusion, GSTR-2B is a critical tool for taxpayers to ensure accurate ITC claims, maintain compliance with GST regulations, and streamline their return filing process. Its static and comprehensive nature provides a reliable foundation for financial reconciliation and tax management.