The 60-second version
GSTR-2B is auto-drafted ITC statement — I reconcile against purchase register, chase vendors for missing filings, and claim only eligible credit in GSTR-3B Table 4.
2B is law for ITC — purchase invoice alone is not enough
After return I reconcile GSTR-2B every month before filing GSTR-3B — credit appears only when vendor files GSTR-1/IFF and pays tax.
Ineligible ITC flags in 2B (Section 17(5) blocked) must be excluded in Table 4 — claiming ineligible credit triggers interest + recovery.
Vendor chase template: missing GSTR-1, wrong GSTIN, B2B vs B2C misclassification.
Reversal: ITC reversal guide.
2B mismatch types
| Mismatch | Cause | Fix |
|---|---|---|
| Invoice in books not 2B | Vendor not filed | Chase GSTR-1 |
| 2B entry not in books | Wrong GSTIN | Reject + vendor amend |
| Ineligible flag | Blocked credit | Exclude Table 4 |
| Duplicate invoice | Vendor error | Amendment request |
| CDN missing | Credit note | Vendor CDNR in GSTR-1 |
2B reconciliation sequence
Download 2B
JSON/Excel on 14th of next month.
Match register
Invoice-level pivot in spreadsheet.
Chase vendors
Email template for missing B2B.
File 3B
Table 4A from reconciled eligible ITC.
Archive
Save 2B PDF for GSTR-9 annual.
ITC flow
2B reconciliation kit
- Purchase register.
- 2B Excel.
- Vendor GSTIN list.
- 3B Table 4 screenshot.
- Chase email log.
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QRMP vendors
Quarterly filers appear in 2B only after their GSTR-1 quarter — plan cash flow.
Quick visual
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Community signal
What to watch in real discussions
Search community threads for the exact phrase, then treat repeated complaints as risk signals rather than official advice.
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Turn this guide into a decision file
0 of 4 checked
2A vs 2B?
2B is default for ITC from 2021 — use 2B not 2A.
Import IGST?
Appears in 2B from ICEGATE — separate match.
ISD credit?
ISD section in 2B — map to units.
Missed ITC year?
Time limit Section 16(4) — file before deadline.
Nil vendor?
No 2B line — no credit until they file.
Automation tools?
Spreadsheet sufficient for SME — verify 2B JSON import.
Your tax year is already running.
RNOR status, exit timing, and DTAA benefits all depend on decisions you make before you land. Don't guess.