This page is the short route: where the file is, which format to pick, what to check once you have it, and what to do next. If you want every screen and every error message for one format, the separate guides linked below go deeper. If you are still wondering what the statement is, start with what GSTR-2B is and how it works.
When the GSTR-2B download is ready
GSTN’s guide says GSTR-2B is generated on the 14th of every month. For a monthly filer that means the statement for August appears on 14 September. Suppliers’ GSTR-1 is due on the 11th for monthly filers, so generation falls three days after that due date. If you search for a period before the 14th and find nothing, that is the reason.
This page follows monthly filers. For quarterly filers and the full month calendar, see when GSTR-2B is generated and which dates come before and after it.
The download in five steps
- Log in to the GST portal with your GSTIN login.
- Open the dashboard. Go to Services → Returns → Returns Dashboard.
- Choose the period. Select the financial year and the return period, then click Search.
- Open the GSTR-2B tile. It is labelled as the auto-drafted ITC statement for the month. Click Download.
- Generate the file. Choose the Excel file or the JSON file. When the file is ready the portal shows a link; if it is not there yet, wait and refresh the page.
Check the labels on your screen. These are the labels our step-by-step guides use. GSTN can rename buttons or move them, so treat the path as a guide and compare it with what the portal shows.
Excel, JSON or PDF: which to download
| Format | Pick it when | Read more |
|---|---|---|
| Excel | You want to open, sort and filter the invoices yourself. It carries the B2B, B2BA, CDNR and CDNRA tables. | How to download GSTR-2B in Excel |
| JSON | You plan to import the data into accounting software or convert it to a spreadsheet. | GSTR-2B JSON to Excel, JSON into Tally |
| You need a printable summary to attach to a file. | How to download GSTR-2B as PDF |
For reconciliation, our tool reads the GSTR-2B as the Excel (.xlsx, .xls) or the JSON download, so you do not have to convert a file before using it. Your purchase register can be a spreadsheet or CSV export from Zoho Books, Busy, Tally or your own sheet.
If you need a whole year, the portal gives you one period at a time. Our guide to downloading GSTR-2B for the full financial year explains how to collect the twelve files.
Check the file before you use it
Three checks take a minute and save an afternoon:
- Right GSTIN and period. Open the file and confirm the GSTIN and the month. Downloading the previous month by mistake is an easy slip when the files are named alike.
- Spot-check invoice numbers. Pick three invoices and compare the invoice number and date with the portal view. If your spreadsheet has changed how a number or date looks, fix that before matching.
- Total the B2B tax. Add up the tax columns of the B2B table and set the total against the GST in your purchase register. Credit notes sit in the CDNR table, so look at them separately.
If you handle several clients, rename each file with the GSTIN and the period straight after downloading, for example GSTR2B_27AAAAA0000A1Z5_082026.xlsx, and keep one folder per client per month. The guide for accountants running 2B for many clients shows a monthly routine built on that habit.
Here is the third check, the total, with figures. A firm’s purchase register shows GST of ₹3,40,000 for August. The B2B table of its downloaded GSTR-2B totals ₹2,95,000.
| Item | GST amount | Note |
|---|---|---|
| Purchase register total | ₹3,40,000 | All August purchase invoices booked |
| GSTR-2B, B2B table total | ₹2,95,000 | What suppliers reported |
| Difference to explain | ₹45,000 | Not yet a loss; find the cause |
| Supplier has not filed GSTR-1 | ₹27,000 | Follow up with the supplier |
| Invoice sitting as Pending in IMS | ₹18,000 | Check the IMS dashboard |
The two causes add up to ₹27,000 plus ₹18,000, which is ₹45,000, so the gap is fully explained. A total check like this only tells you how big the problem is. Finding which invoices make up the gap is the matching step, and how GSTR-2B reconciliation works explains it.
What to do after the download
- Match it with your purchase register. The law ties ITC to what is communicated in GSTR-2B (Section 16(2)(aa) and Rule 36(4)), so the gaps are where your claim is at risk. Matching is how you find them.
- Handle IMS Pending invoices. Pending records are not part of GSTR-2B. See the Accept, Reject or Pending decision tree, then recompute GSTR-2B if you change an action.
- File GSTR-3B. For monthly filers it is due on the 20th. Our guide on GSTR-2B vs GSTR-3B shows how the two fit together.
Related guides
- GSTR-2B JSON to Excel conversion guide
- GSTR-2B not generated or not showing: what to check and what to do
- Quarterly GSTR-2B cutoff date for QRMP scheme: Rule 60(7) timeline and matching guide
- Should I use an online JSON-to-Excel converter for GSTR-2B
Frequently asked questions
Where do I download GSTR-2B on the GST portal?
Log in, go to Services, then Returns, then Returns Dashboard, choose the financial year and the return period, and click Search. On the GSTR-2B tile choose Download, then generate the Excel or JSON file. Screen labels can change, so compare with the portal.
When can I download GSTR-2B for a month?
For monthly filers, the GSTR-2B for a month is generated on the 14th of the following month. Before that date there is nothing to download for that period.
Should I download GSTR-2B as Excel or JSON?
Choose Excel if you want to open and filter the data in a spreadsheet. Choose JSON if you plan to import it into accounting software or convert it. Our reconciliation tool reads either one, so you do not have to convert a file first.
Does gstr2bmatch.in need the JSON file?
No. The tool reads the GSTR-2B as the Excel (.xlsx, .xls) or the JSON download from the portal. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Can I download GSTR-2B for a full financial year?
You download one period at a time from the portal, so a full year means collecting twelve files. Our guide to downloading GSTR-2B for a full financial year explains how to gather and combine them.
Reconcile the file you just downloaded
Add the GSTR-2B you downloaded (Excel or JSON) and your purchase register, and the tool sorts every invoice into matched, value mismatch, missing from GSTR-2B, only in GSTR-2B, or likely IMS Pending, with a rupee total for each. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Last checked: 30 Sep 2026. Sources: GSTN guide on GSTR-2B generation; GSTN GSTR-1 user guide; GSTN FAQ on GSTR-2B tables; GSTN GSTR-3B user guide; GSTN FAQs on IMS; Notification 40/2021-CT (Rule 36(4)).