Which GSTR-2B period should you enter in Annexure B?
Separate invoice date, GSTR-2B period, ITC availment and refund period, with a worked example and checks for purchases outside GSTR-2B.
Use the GSTR-2B period in which the document actually appears. Do not automatically copy its invoice month or your refund claim month. For imported services, there is no GSTR-2B entry to match; keep the supporting tax-payment and credit records instead.
Use the four-column working below to keep the invoice, statement, credit-availment and refund periods distinct. It applies to Annexure B for accumulated input tax credit (ITC) refunds, including service exports under LUT.
Four dates that can differ
Keep these columns in your purchase reconciliation:
| Item | What it identifies | Evidence |
|---|---|---|
| Invoice date | When the supplier issued the document | Original invoice |
| GSTR-2B period | The statement containing that document | Downloaded 2B and matching row |
| ITC-availment period | The return in which you actually took the credit | Filed GSTR-3B and its working |
| Refund period | The period covered by the application | RFD-01 and refund computation |
Supplier reporting timing can put an invoice in a later 2B. GST’s FAQ illustrates this distinction between document date and statement period. GST portal: GSTR-2B FAQ.
Example: July invoice, August 2B, September credit
This is an invented monthly-filer example. Assume the credit meets the applicable conditions and was first availed in the September 2025 return.
| Field | Example entry |
|---|---|
| Document date | 21 July 2025 |
| Actual GSTR-2B period containing the invoice | August 2025 |
| ITC availed in | September 2025 GSTR-3B |
| Refund claim period | September 2025 |
The row’s 2B period stays August 2025. Neither the July invoice date nor September availment changes it. This table is reconciliation working. When transferring it to the current official utility, follow that version’s Read Me and field formats; keep the statement period separate from the refund header.
For ordinary supplier-reported invoices, Circular 197 links refund availability to eligible credit appearing in 2B for the claim period or an earlier period. It applies from January 2022 and updates the earlier 2A-based instructions. An earlier 2B entry therefore does not, by itself, require moving the refund claim to that month. CBIC Circular 197/09/2023-GST, paragraphs 1.3–1.4.
Purchases outside GSTR-2B
GSTN states that reverse-charge credit on imported services is outside GSTR-2B. This does not apply to every RCM purchase or every import: the statement also has sections for supplier-reported RCM and imports of goods. GST portal: GSTR-2B FAQ, reverse-charge entries and statement details.
For a purchase outside the statement, follow the applicable supply category and field instructions in the current official utility. Do not invent a supplier GSTIN or a 2B month, or overwrite a protected cell to force an entry. GSTN specifically warns against pasting into protected fields. GSTN Annexure B advisory, section 9.
Check these rows against their documents, tax payment and ITC records. Circular 139 preserves the separate treatment of imports and RCM; its historical references to 2A must be read with Circular 197’s update. CBIC Circular 139/09/2020-GST, paragraph 4. For the document trail, see imported-service RCM and self-invoices.
Investigate a valid row whose 2B match says No
GSTN’s advisory says the Valid documents sheet shows whether documents are present in GSTR-2B. For GSTR-2B periods up to October 2024, the system skips that match and can include the rows among validated documents with a generic message. For November 2024 onwards, mismatches or validation failures appear in the Invalid documents report. These are processing outcomes, not confirmation of legal entitlement. GSTN Annexure B advisory, section 8.
For an ordinary domestic supplier invoice, check the actual statement, identifiers, amendments and supplier reporting. A successful upload cannot supply missing reporting required by the law. Keep an unexplained row out of the proposed eligible claim until resolved; do not change its date or category to obtain a match.
Your finished working should show each row’s four periods, source reference and resolved treatment. Use the books-to-GST reconciliation guide and Annexure B worked example to complete it.