Auto drafted ITC Statement Form GSTR-2B, made available on GST Portal
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Goods and Service Tax Network launched auto drafted ITC Statement Form GSTR-2B. GSTR-2B will help in determining amount of eligible credit to some extent. GSTR-2B will be generated for every taxpayer, on the basis of the information furnished by their suppliers, in their respective Form GSTR-1 (return of outward supply) & GSTR-5 (non-resident taxable person) and Form GSTR-6 (input service distributor)) filed by ISD. What is GSTR-2B ? What GSTR-2B will contain? When GSTR-2B will be generated? GSTR-2B is an auto-drafted ITC statement which is generated for every normal taxpayer on the basis of the information furnished by his suppliers in their respective GSTR-1/IFF, GSTR-5 (non-resident taxable person) and GSTR-6 (input service distributor). The statement indicates availability and non-availability of input tax credit to the taxpayer against each document filed by his supplier. It consists of all documents filed by suppliers/ISD in their Form GSTR-1, 5 & 6, between 00:00 hours