---
title: "Which GSTR-2B period should you enter in Annexure B?"
description: "Separate invoice date, GSTR-2B period, ITC availment and refund period, with an example and the exceptions for imported services and unregistered RCM."
topic: "Choose the correct period"
published: 2026-09-11
checked: 2026-09-11
order: 13
---

**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](https://tutorial.gst.gov.in/userguide/returns/FAQ_gstr2b.htm).

## 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](https://tutorial.gst.gov.in/userguide/refund/Refund_of_ITC_paid_on_Exports_of_Goods_and_Services.htm).

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](https://gstcouncil.gov.in/sites/default/files/2024-06/circular-cgst-197.pdf).

## 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](https://tutorial.gst.gov.in/userguide/refund/Refund_of_ITC_paid_on_Exports_of_Goods_and_Services.htm).

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](https://cbic-gst.gov.in/pdf/Circular-Refund-139.pdf). For the document trail, see [imported-service RCM and self-invoices](/guides/imported-services-rcm-self-invoice/).

## 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](https://tutorial.gst.gov.in/userguide/refund/Refund_of_ITC_paid_on_Exports_of_Goods_and_Services.htm).

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](/guides/gst-returns-vs-zoho-books/) and [Annexure B worked example](/guides/annexure-b-worked-example/) to complete it.