Manual > Viewing Form GSTR-2B
How can I view and download Form GSTR-2B?
Form GSTR-2B is an auto-drafted ITC statement which will be generated for every registered person on the basis of the information furnished by his/her suppliers in their respective Form GSTR-1 & Form GSTR-5 and ITC received through Form GSTR-6. The statement will indicate availability of Input Tax Credit to the registered person against each document filed by his/her suppliers and the Input Service Distributor (ISD).
To view and download Form GSTR-2B on GST Portal, perform following steps:
1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.Login to the GST Portal with valid credentials.Click the Services > Returns > Returns Dashboard option.
Note: Alternatively, you can also click Return Dashboard.
2. The File Returns page is displayed. Select the Financial Year & Return Filing Period(Month) for which you want to view Form GSTR-2B from the drop-down list. Click the SEARCH button. Form GSTR-2B tile is displayed.
3. Download GSTR-2B
4. View GSTR-2B
3. Download GSTR-2B
3.1. If number of documents across all tables of Form GSTR-2B is more than 1000, then you can either use the advance search option of download the document details in excel/JSON format from the download page of Form GSTR-2B. Click the DOWNLOAD button to navigate to download page of Form GSTR-2B.
3.2. Click the GENERATE JSON FILE TO DOWNLOAD button to generate data in the JSON format to view in Offline Matching Tool or click the GENERATE EXCEL FILE TO DOWNLOAD button to generate data in the excel format.
4. View GSTR-2B
4.1. In the Form GSTR-2B tile, click the VIEW button.
Note: If number of documents across all tables of Form GSTR-2B is less than 1000, then you can view the document details directly on GST Portal.
4.2. The Form GSTR-2B – AUTO DRAFTED ITC STATEMENT page is displayed. Form GSTR-2B has two tabs as SUMMARY and ALL TABLES.
4.3. The Summary tab is divided into 2 parts:
4.4. On click of the hyperlinks provided in the headings column of Form GSTR-2B summary, you can navigate in details in the GSTR-2B table and view pre-filtered document details.
4.5. Click B2B Invoices hyperlink available under Part A Section I of ITC Available summary to navigate to Taxable inward supplies received from registered person – B2B table.
4.6. You will be navigated to Documents Details under ALL TABLES tab for that particular section. You can view pre-filtered document details of inward supplies received from registered persons which is Other than reverse charge and ITC availability is yes.
Note: On click of amendment hyperlinks available in GSTR-2B summary, you will be navigated to the Document Details under ALL TABLES tab for the respective amendment table. You can view document details of all the amended documents.
4.7. If you have more than 1000 documents across all tables of Form GSTR-2B, document details table will not be displayed online. You can download GSTR-2B statement through excel/JSON by clicking on Download link as available in the information message (refer to step no.3).
Note: If the number of records across all tables of Form GSTR-2B is more than 1000 documents, then advance search option will be enabled. By using this option, taxpayers can view a particular document. You can use Advance search option to search for any document online as shown below.
4.8. Click the Invoice number hyperlink to view the details of tax. The Tax details are displayed.
4.9. Click Back to Summary button to go back to summary page.
Note: Similarly, you can view details for other tables.
4.10. Click ALL TABLES tab to select an appropriate table from the drop-down list to view details.
4.11. On selecting a table, you can view the documents details of that table.
4.12. You can select Supplier wise Details tab, to view supplier wise details of the documents available in the said table.
4.13. On Click of GSTIN hyperlink, you can navigate to Document details tab and view documents received only from the said supplier.