GSTR-2B is an auto-drafted, static input tax credit statement generated on the GST portal for each registered recipient for each tax period, compiled from the GSTR-1, IFF, GSTR-5 and GSTR-6 returns filed by its suppliers up to the cut-off date (generated on or after the 14th of the following month). It shows invoice-wise details of inward supplies, indicates ITC available and not available, and is the basis on which the recipient claims credit in GSTR-3B. Because it is produced by the government system from the supplier's filing, it corroborates that the invoice was issued to that buyer and reported.
How GSTR-2B works in India
When the supplier files GSTR-1 reporting an invoice with the buyer's GSTIN, that invoice flows into the buyer's GSTR-2B for the relevant month. The buyer's accounts team reconciles GSTR-2B with its purchase register and claims ITC accordingly in GSTR-3B. If the buyer does not want to take credit (for example because it disputes the invoice), it must consciously exclude or, in the newer Invoice Management System, reject or keep the invoice pending. A buyer that has claimed ITC on an invoice has treated it as a valid supply received, and the GST portal has a record of that claim.
Why it matters for getting paid
When a buyer denies receiving goods or disputes an invoice after claiming credit on it, the GSTR-2B and GSTR-3B record contradicts the denial. Advocates ask the buyer to explain why it took credit on a supply it says it never received. Suppliers should file GSTR-1 on time so every invoice appears in the buyer's GSTR-2B, and keep their GSTR-1 filing records. See tax invoice, ITC reversal after 180 days and e-way bill.
How FundRaksha uses it
FundRaksha's advocates use the client's GSTR-1 filing records to show that each disputed invoice was reported against the buyer's GSTIN, and in the notice invite the buyer to confirm whether it claimed credit. Buyers' tax teams understand the implication at once. The company has worked on ₹50 Cr+ of invoices; the fee is 30% of recovery.
Worked example (hypothetical)
An Ahmedabad chemicals supplier reports invoices totalling ₹16,00,000 plus ₹2,88,000 GST to a Vapi buyer in its GSTR-1 for March. These appear in the buyer's March GSTR-2B, and the buyer claims ₹2,88,000 ITC in its March GSTR-3B. In August the buyer, owing the full ₹18,88,000, says two of the invoices (₹6,00,000) relate to goods "never ordered or received". The notice points out that the buyer claimed ₹1,08,000 of ITC on those two invoices, and that the e-way bills and LRs show delivery. The buyer withdraws the dispute and pays ₹18,88,000 plus agreed interest at 12% for five months, ₹94,400.
Last reviewed: 2026-10-08. Information for Indian businesses; not legal advice.