GSTR-2B is a monthly statement of input tax credit that the GST portal generates for each registered taxpayer. It lists the purchase invoices your suppliers have reported in their returns and shows how much credit is available to claim.
It is generated for each return period from the invoices suppliers reported by the filing cut-off. Under the GST law, input tax credit can generally be claimed only for invoices that appear in GSTR-2B.
Reconciling GSTR-2B with your own purchase register each month shows which suppliers haven’t filed, which invoices are missing or mismatched, and how much credit you can safely claim in GSTR-3B.
ARC PEM keeps your GST purchase register and reconciles it against the GSTR-2B you download from the GST portal. See all features.
ARC PEM tracks your BOQ, vendor bills, labour attendance, contractor ledgers and GST across every project — live for the whole firm, on any phone or computer.
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