Short answer
GSTR-2B is the monthly statement of input tax credit available to you, built from what your vendors report in their own returns. You can claim credit only for invoices that appear in it. Each month, match it with your purchase register on vendor GSTIN, invoice number, date, taxable value and tax, then act on the gaps: chase vendors whose invoices are missing from 2B, and book invoices that appear in 2B but not in your books.
Why it matters
Your input tax credit is only as good as what your vendors report. If a vendor does not report an invoice, it does not appear in your GSTR-2B, and you cannot claim the credit on it, even though you paid the GST to the vendor.
What to match
| Field | Common mismatch |
|---|---|
| Vendor GSTIN | Invoice booked under the vendor’s other registration |
| Invoice number | Written differently in your books and the vendor’s return |
| Invoice date | Booked in a different month |
| Taxable value | Freight or discounts treated differently |
| Tax heads | CGST and SGST in one, IGST in the other |
The four outcomes, and what to do
- In both, matching. Claim the credit.
- In your books, not in GSTR-2B. The vendor has not reported it. Follow up with the vendor and claim the credit in the month it appears.
- In GSTR-2B, not in your books. You have not received or booked the invoice. Find it and book it, or check it is genuinely yours.
- In both, but different. Find which side is wrong. If it is the vendor’s, ask for a correction.
A worked example
| Invoice | Your books | GSTR-2B | What to do |
|---|---|---|---|
| Vendor A, ₹2,36,000 | Yes | Yes, same | Claim |
| Vendor B, ₹1,18,000 | Yes | No | Chase vendor B |
| Vendor C, ₹54,000 | No | Yes | Find and book the invoice |
| Vendor D, ₹3,60,000 tax | CGST + SGST | IGST | Ask vendor D to correct |
Two digits on a GSTIN decide the state, and the state decides the tax heads. An invoice copied from last month’s entry is the most common way the wrong heads get booked.
How to do it with AI
- Invoices arrive by email, as they do today.
- Before anything posts, the AI checks the GSTIN, the state code and your registration.
- A mismatch is held, with the exact fix to send the vendor.
- Clean invoices post with the right tax heads, so your 2B match starts clean.
This is how Agent Zero works.
Questions people ask next
Can I claim input credit for an invoice that is not in GSTR-2B?
No. The credit is available only once the vendor reports the invoice and it appears in your GSTR-2B. Keep the invoice, follow up with the vendor, and claim the credit in the month it appears.
When is GSTR-2B available?
It is generated once a month for the previous month, a few days before the monthly return is due. Check the GST portal for the exact date each month.
Why does an invoice show the right amount but the wrong tax type?
The vendor charged CGST and SGST where IGST applied, or the other way round. The place of supply decides: two different states means IGST. Ask the vendor to correct it with a credit note and a fresh invoice.
