What is GSTR-2B?
GSTR-2B is a static, permanently locked Input Tax Credit statement generated by the GST Portal on the 14th of every month. Unlike GSTR-2A which updates continuously, GSTR-2B is frozen and represents the definitive record of ITC available to you for that month.
From 1 January 2022, GSTR-2B is the only legally valid basis for claiming ITC in your GSTR-3B, per Section 16(2) (aa) CGST Act and Rule 36(4) CGST Rules. You may not claim ITC that does not appear in your GSTR-2B for that period.
Important: GSTR-2B is permanently locked after the 14th and cannot be changed or re-generated. If a supplier files after the 13th cutoff, their invoices will appear only in the next month's GSTR-2B. There are no exceptions.
| Detail | Description |
|---|---|
| Nature | Static and permanently locked — never changes once generated on the 14th |
| Generated On | 14th of every month |
| Covers Period | Supplier GSTR-1 filings from 14th of prior month to 13th of current month |
| Legal Basis For | Claiming ITC in GSTR-3B under Section 16(2) (aa) CGST Act and Rule 36(4) |
| Read-only | Yes — cannot be edited or re-synced after the 14th |
| In Mocha | Auto fetched from portal on 14th; locked view shown with a permanent lock banner |