1. Gstr-2B is not a Return.Its similar to GSTR-2A with some exceptions

2. It is an auto-populated static ITC statement which will clearly show ”ITC available and not available” for every invoice on a monthly basis

3. It will be made available once a month on 12th of every succeeding month

4. For example, GSTR-2B generated on 12th September 2020 shall contain invoices uploaded and filed by suppliers between 12th August 2020 to 11th September 2020

5. GSTR-2B also contains info on Imports from other countries and SEZ’s

6. Invoices will be marked as ITC Not Available in two cases:

• If the supplier files the invoice after 30th September of succeeding year of invoice i.e. Section 16(4)
• If POS is different from the recipient state

7. GSTR-2B provides an option to search invoice and to request statement over an e-mail

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