What	When	How	Why
Auto-Drafted ITC Statement which indicates Availability and Non-Availability of ITC.	GSTR-2B for the return filing month is made available to the taxpayers on the 14th of the succeeding month. (After due dates of IFF, GSTR-5, GSTR-6)	GSTR-2B is generated on the portal on the basis of supplies furnished in GSTR-1/IFF, GSTR-5, GSTR-6. Details of all the documents in GSTR-2B can be made available online as well as download facility.	GSTR-2B is basically generated for taxpayers so they can easily check the availability of ITC in their Purchase register as per mandatory requirement under clause (aa) in sub-section 2 of section 16 of CGST Act.

Some Basic FAQ regarding GSTR-2B

Inputs of GSTR-2B	–        B2B documents filed by suppliers in their GSTR-1/IFF (Monthly as well as Quarterly) and GSTR-5 –        ISD documents filed by ISD taxpayers in their GSTR-6 –        ITC on IGST paid on import of goods filed by ICEGATE
Cut-off dates for GSTR-2B generation	–        For Monthly GSTR-1 filers, GSTR-1 filed between due date of filing of previous month and due date of current month. For example, for return of Oct’2021, GSTR-2B will contain information regarding GSTR-1 filed after 11th October and up to 11th November’2021. –        For Quarterly GSTR-1/IFF, GSTR-5 and GSTR-6 filers, Returns filed between due date of filing of previous month and due date of filing of current month.
If IGST imports is not featuring in GSTR-2B	If any bill of entry is not reflecting in GSTR-2B, then the taxpayer can fetch the missing records from ICEGATE by a self-service functionality provided by GSTN.
Reverse Charge	Reverse Charge credit on import of goods is auto-populated from ICEGATE. Further, credit on import of services will be continued to be entered by taxpayers in Table 4(A)(2) of Form GSTR-3B.
Where is ITC availability summary shown	ITC available summary is shown in table-3 of GSTR-2B, –        Part A captures the summary of credit that can be availed –        Part B captures the summary of credit that shall be reversed ITC not available summary is shown in Table-4 of GSTR-2B.
What does a taxpayer need to ensure	–        No credit shall be availed twice –        Credit shall be reversed as per GST Act and Rules in their Fron GSTR-3B –        Tax on reverse charge shall be paid.