Which GSTR-2B period should you enter in Annexure B?

Enter the GSTR-2B period in which the document actually appears. Do not automatically copy its invoice month or your refund claim month into that field. For supply categories outside GSTR-2B, the current utility disables the field and supplies NA.

This guide covers Annexure B for accumulated-ITC refunds, including exports of services under LUT. It helps you identify the source period; refund eligibility still needs a separate check.

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	21-07-2025
Actual GSTR-2B period containing the invoice	August 2025 → 08-2025
ITC availed in	September 2025 GSTR-3B
September-only refund header: From / To	092025 / 092025

The row’s 2B period stays 08-2025. Neither the July invoice date nor September availment changes it. Note the different formats: mm-yyyy for the row’s 2B period; mmyyyy for the claim header. Follow the downloaded utility’s field instructions. GST portal: Annexure B preparation manual.

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.

When should the field show NA?

The current manual disables the 2B-period field for imported services, imported services from SEZ to DTA, and reverse-charge supplies from unregistered persons. Let the selected supply type produce NA; do not invent a period or a supplier GSTIN. This exception does not cover every RCM purchase or every import. GST portal: Annexure B field behaviour.

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.

The portal says valid, but 2B says No

The current workflow can classify a document as valid while its 2B-match column says No. Invoices through October 2024 also bypass system-based 2B validation. These are processing outcomes, not confirmation of legal entitlement. GST portal: validation results.

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.