GSTR-2B and reconciling your input credit

GSTR-2B is a static, auto-drafted statement of the input tax credit available to you for a month, built from what your suppliers reported. Your claim in GSTR-3B should match it.

Why it matters

You can only claim ITC that appears in your GSTR-2B. If a supplier did not file, that credit is not available yet, even if you have the invoice.

Reconciling

Each month, compare your purchase register with GSTR-2B. Chase suppliers for any missing invoices, and do not over-claim. Clean reconciliation is what keeps your returns dispute-free.