[003] GLOSSARY
GSTR-2B
A static portal statement used to validate eligible input tax credit for a tax period.
29 May 2026
Definition
GSTR-2B is the portal-side statement that shows eligible input tax credit for a specific tax period. It is not a working ledger and it does not update like a live return.
Why it matters
Reconciliation starts here because the portal view tells the team what the vendor has reported and what credit is visible for the period. If a row is missing here, it usually needs vendor follow-up or timing review.
Example
A vendor invoice booked in April should appear in the April 2B export if the supplier filed it in the correct window.
Common mistake
Teams often treat GSTR-2B like a live feed and keep waiting for it to correct itself. It does not work that way.
Related terms
- Purchase register
- Invoice matching
- ITC eligibility
- Portal-side