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FORM GSTR-2B

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Auto-drafted ITC Statement
(From FORM GSTR-1/IFF including E-Commerce supplies, GSTR-1A, 5 and 6 and Import data received from ICEGATE)

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Financial Year 2024-25

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Month November

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1.GSTIN 29AHXPT0573F2ZM
2(a).Legal name of the registered person SYED MUEEZ TAMEEM

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2(b).Trade name, if any ROYAL ENTERPRISES
2(c).Date of generation 14/12/2024

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3. ITC Available Summary

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(Amount in ₹ for all tables)

GSTR-3 Integrated Tax Central Tax (₹) State/UT Tax (₹)

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Credit which may be availed under FORM GSTR-3B
Part A ITC Available - Credit may be claimed in relevant headings in GSTR-3B

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All other ITC - Supplies from
I registered persons other than 4(A)(5) 8,674.75 43,966.21 43,966.21 0.00 Net input tax credit may be

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availed under Table 4(A)(5) of
reverse charge (IMS) FORM GSTR-3B.

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Details B2B - Invoices (IMS) 8,674.75 43,966.21 43,966.21 0.00
B2B - Debit Notes (IMS) 0.00 0.00 0.00 0.00

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ECO - Documents (IMS) 0.00 0.00 0.00 0.00
B2B - Invoices (Amendment) (IMS) 0.00 0.00 0.00 0.00

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B2B - Debit Notes (Amendment) 0.00 0.00 0.00 0.00
(IMS)
ECO - Documents (Amendment) 0.00 0.00 0.00 0.00
(IMS)
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GSTR-3 Integrated Tax Central Tax (₹) State/UT Tax (₹)
S.no. Heading Cess (₹) Advisory

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B table (₹)

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Net input tax credit may be
II Inward Supplies from ISD 4(A)(4) 0.00 0.00 0.00 0.00 availed under Table 4(A)(4) of
FORM GSTR-3B.

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Details ISD - Invoices 0.00 0.00 0.00 0.00

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ISD - Invoices (Amendment) 0.00 0.00 0.00 0.00
These supplies shall be declared

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3.1(d) in Table 3.1(d) of FORM GSTR-3B
III Inward Supplies liable for reverse 0.00 0.00 0.00 0.00
4(A)(3) for payment of tax.
charge
Net input tax credit may be

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availed under Table 4(A)(3) of
FORM GSTR-3B on payment of
tax.

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Details B2B - Invoices 0.00 0.00 0.00 0.00
B2B - Debit Notes 0.00 0.00 0.00 0.00

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B2B - Invoices (Amendment) 0.00 0.00 0.00 0.00
B2B - Debit Notes (Amendment) 0.00 0.00 0.00 0.00
Net input tax credit may be
IV Import of Goods 4(A)(1) 0.00 0.00 0.00 0.00 availed under Table 4(A)(1) of
FORM GSTR-3B.

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Details IMPG - Import of goods from 0.00 0.00 0.00 0.00
overseas

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IMPG (Amendment) 0.00 0.00 0.00 0.00

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IMPGSEZ - Import of goods from 0.00 0.00 0.00 0.00
SEZ

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IMPGSEZ (Amendment) 0.00 0.00 0.00 0.00
Part B ITC Available – Credit Notes should be net-off against relevant available headings in GSTR-3B

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Credit Notes shall be net-off
I Others 4(A) 0.00 0.00 0.00 0.00 against relevant ITC available
tables [Table 4A(3,4,5)]. Liability

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against Credit Notes (Reverse
Charge) shall be net-off in Table
3.1(d).
Details B2B - Credit Notes (IMS) 4(A)(5) 0.00 0.00 0.00 0.00
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GSTR-3 Integrated Tax Central Tax (₹) State/UT Tax (₹)
S.no. Heading Cess (₹) Advisory

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B table (₹)

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B2B - Credit Notes (Amendment) 4(A)(5) 0.00 0.00 0.00 0.00
(IMS)
B2B - Credit notes (Reverse charge) 3.1(d) 0.00 0.00 0.00 0.00

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4(A)(3)

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B2B - Credit notes (Reverse charge) 3.1(d) 0.00 0.00 0.00 0.00
(Amendment) 4(A)(3)

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ISD - Credit notes 4(A)(4) 0.00 0.00 0.00 0.00
ISD - Credit Notes (Amendment) 4(A)(4) 0.00 0.00 0.00 0.00

4. ITC Not Available Summary

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(Amount in ₹ for all tables)

GSTR-3 Integrated Tax Central Tax (₹) State/UT Tax (₹) Advisory
S.no. Heading Cess (₹)
B table (₹)
Credit which may not be availed under FORM GSTR-3B

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Part A ITC Not Available

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All other ITC - Supplies from
I registered persons other than 4(D)(2) 0.00 0.00 0.00 0.00 Such credit shall not be taken and
has to be reported in table 4(D)(2)

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reverse charge of FORM GSTR-3B.
Details B2B - Invoices 0.00 0.00 0.00 0.00

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B2B - Debit Notes 0.00 0.00 0.00 0.00

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ECO - Documents 0.00 0.00 0.00 0.00
B2B - Invoices (Amendment) 0.00 0.00 0.00 0.00
B2B - Debit Notes (Amendment) 0.00 0.00 0.00 0.00

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ECO - Documents (Amendment) 0.00 0.00 0.00 0.00
Such credit shall not be taken and
II Inward Supplies from ISD 4(D)(2) 0.00 0.00 0.00 0.00 has to be reported in table 4(D)(2)
of FORM GSTR-3B.
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GSTR-3 Integrated Tax Central Tax (₹) State/UT Tax (₹) Advisory
S.no. Heading Cess (₹)

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B table (₹)

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Details ISD - Invoices 0.00 0.00 0.00 0.00
ISD - Invoices (Amendment) 0.00 0.00 0.00 0.00

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These supplies shall be declared
3.1(d) in Table 3.1(d) of FORM GSTR-3B

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III Inward Supplies liable for reverse 0.00 0.00 0.00 0.00
4(D)(2) for payment of tax.
charge
However, credit will not be
available on the same and has to

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be reported in table 4(D)(2) of
FORM GSTR-3B.

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Details B2B - Invoices 0.00 0.00 0.00 0.00
B2B - Debit Notes 0.00 0.00 0.00 0.00

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B2B - Invoices (Amendment) 0.00 0.00 0.00 0.00
B2B - Debit Notes (Amendment) 0.00 0.00 0.00 0.00
Part B ITC Not Available – Credit notes should be net-off against relevant ITC available headings in GSTR-3B

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Credit Notes should be net-off
I Others 4(A) 0.00 0.00 0.00 0.00 against relevant ITC available
tables [Table 4A(3,4,5)].
Details B2B - Credit Notes 4(A)(5) 0.00 0.00 0.00 0.00

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B2B - Credit Notes (Amendment) 4(A)(5) 0.00 0.00 0.00 0.00
B2B - Credit notes (Reverse charge) 4(A)(3) 0.00 0.00 0.00 0.00

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B2B - Credit notes (Reverse charge) 4(A)(3) 0.00 0.00 0.00 0.00
(Amendment)

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ISD - Credit notes 4(A)(4) 0.00 0.00 0.00 0.00
ISD - Credit Notes (Amendment) 4(A)(4) 0.00 0.00 0.00 0.00

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5. ITC Reversal Summary (Rule 37A)
(Amount in ₹ for all tables)
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GSTR-3 Integrated Tax Central Tax (₹) State/UT Tax (₹) Advisory
S.no. Heading Cess (₹)

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B table (₹)

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Credit which may be reversed under FORM GSTR-3B
Part A ITC Reversed - Others

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Such credit shall be reversed and
I ITC Reversal on account of Rule 37A 4(B)(2) 0.00 0.00 0.00 0.00 has to be reported in table 4(B)(2)

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of FORM GSTR-3B.
Details B2B - Invoices 0.00 0.00 0.00 0.00

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B2B - Debit Notes 0.00 0.00 0.00 0.00
B2B - Invoices (Amendment) 0.00 0.00 0.00 0.00

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B2B - Debit Notes (Amendment) 0.00 0.00 0.00 0.00

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6.ITC Rejected

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(Amount in ₹ for all tables)

GSTR-3 Integrated Tax Central Tax (₹) State/UT Tax (₹) Advisory
S.no. Heading Cess (₹)
B table (₹)

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Credit which is rejected on IMS Dashboard
Part A ITC Rejected - Others

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All other ITC - Supplies from
I registered persons other than NA 0.00 0.00 0.00 0.00 Such credit is not eligible to avail

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as already rejected on IMS
reverse charge (IMS) Dashboard

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Details B2B - Invoices (IMS) 0.00 0.00 0.00 0.00
B2B - Debit Notes (IMS) 0.00 0.00 0.00 0.00

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ECO - Documents (IMS) 0.00 0.00 0.00 0.00
B2B - Invoices (Amendment) (IMS) 0.00 0.00 0.00 0.00

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B2B - Debit Notes (Amendment) 0.00 0.00 0.00 0.00
(IMS)
ECO - Documents (Amendment) 0.00 0.00 0.00 0.00
(IMS)
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GSTR-3 Integrated Tax Central Tax (₹) State/UT Tax (₹) Advisory
S.no. Heading Cess (₹)

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B table (₹)

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II Inward Supplies from ISD NA 0.00 0.00 0.00 0.00 Such credit is not eligible to avail
as already rejected on IMS

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Dashboard
Details ISD - Invoices 0.00 0.00 0.00 0.00

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ISD - Invoices (Amendment) 0.00 0.00 0.00 0.00

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Part B Rejected Records - Credit notes

I Others (IMS) NA 0.00 0.00 0.00 0.00 These Credit Notes are not

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eligible to net-off against relevant
ITC available tables [Table
4A(4,5)]

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Details B2B - Credit Notes (IMS) 0.00 0.00 0.00 0.00
B2B - Credit Notes (Amendment) 0.00 0.00 0.00 0.00

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(IMS)
ISD - Credit notes 0.00 0.00 0.00 0.00
ISD - Credit Notes (Amendment) 0.00 0.00 0.00 0.00

Instructions:

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1. Terms Used :-

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a. ITC – Input tax credit

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b. B2B – Business to Business
c. ISD – Input service distributor

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d. IMPG – Import of goods
e. IMPGSEZ – Import of goods from SEZ

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f. ECO – E-Commerce Operator

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2. Important Advisory:
a. FORM GSTR-2B is a statement which has been generated on the basis of the information furnished by your suppliers or by ECOs in their respective FORMS
GSTR-1/IFF, GSTR-1A, 5 and 6. Taxpayers are advised to refer FORM GSTR-2B for availing credit in FORM GSTR-3B. However, in case for additional details, they may
refer to their respective FORM GSTR-2A (which is updated on near real time basis) for more details.
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b. Input tax credit shall be indicated to be non-available in the following scenarios: -

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i. Invoice or debit note for supply of goods or services or both where the recipient is not entitled to input tax credit as per the provisions of sub-section (4) of

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Section 16 of CGST Act, 2017.
ii. Invoice or debit note where the Supplier (GSTIN) and place of supply are in the same State while recipient is in another State.

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However, there may be other scenarios for which input tax credit may not be available to the taxpayers and the same has not been generated by the system.

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Taxpayers, should self-assess and reverse such credit in their FORM GSTR-3B.
c. Only those records will be part of FORM GSTR-2B, which are either Accepted or Deemed accepted on IMS dashboard. Records rejected on IMS dashboard will

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appear under Table 6 (ITC Rejected).

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3. It may be noted that GSTR-2B will consist of all the GSTR-1/IFF and GSTR-1A, 5s and 6s being filed by your respective supplier or by ECOs. Generally, this
date will be between filing date of GSTR-1(Monthly/Quarterly)/IFF for previous month (M-1) to filing date of GSTR-1(Monthly/Quarterly)/IFF for the current

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month (M). For example, GSTR-2B for the month of February will consist of all the documents filed by suppliers in their GSTR-1 from 00:00 hours on 12th
February to 23:59 hours on 11th March. It may be noted that for import of goods, the data is being updated on real time basis, therefore, imports made in the

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month (month for which GSTR-2B is being generated for) shall be made available. The dates for which the relevant data has been extracted is available
under the “View Advisory” tab on the online portal.
4. It also contains information on imports of goods from the ICEGATE system including data on imports from Special Economic Zones Units / Developers.
5. It may be noted that reverse charge credit on import of services is not part of this statement and will be continued to be entered by taxpayers in Table 4(A)

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(2) of FORM GSTR-3B.
6. Table 3 captures the summary of ITC available as on the date of generation of FORM GSTR-2B. It is divided into following two parts:

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A. Part A captures the summary of credit that may be availed in relevant tables of FORM GSTR-3B.

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B. Part B captures the summary of credit that shall be net-off from relevant table of FORM GSTR-3B.
7. Table 4 captures the summary of ITC not available as on the date of generation of FORM GSTR-2B. Credit available in this table shall not be availed as credit

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in FORM GSTR-3B but to be reported as ineligible ITC in Table 4(D)(2) of FORM GSTR-3B. However, the liability to pay tax on reverse charge basis and the
liability to net-off credit on receipt of credit notes continues for such supplies.

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8. Table 5 captures the summary of ITC to be reversed under Rule 37A on or before 30th November following the end of financial year in which the ITC in
respect of such invoice or debit note has been availed for which supplier has not furnished FORM GSTR-3B. Credit auto populated in this table shall be

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reversed FORM GSTR-3B but to be reported as ITC reversed in Table 4(B)(2) of FORM GSTR-3B. Details of ITC reversal will be made available only in GSTR 2B
of September return period of subsequent financial year.
9. Table 6 captures the summary of ITC rejected as on the date of generation of GSTR-2B. It is divided into following two parts:
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a. A. Part A captures the summary of Input tax credit which is rejected by taxpayer on IMS Dashboard and hence same is not eligible to avail in FORM

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GSTR-3B.

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b. B. Part B captures the summary of credit notes which are rejected by taxpayer on IMS Dashboard and hence same are not eligible to consider in FORM
GSTR-3B.

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10. Taxpayers are advised to ensure that the data generated in FORM GSTR-2B is reconciled with their own records and books of accounts. Tax payers shall

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ensure that
a. No credit shall be taken twice for any document under any circumstances.

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b. Credit shall be reversed wherever necessary.
c. Tax on reverse charge basis shall be paid in cash.

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11. Details of invoices, credit notes, debit notes, ISD invoices, ISD credit and debit notes, bill of entries etc. will also be made available online and through
download facility.

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12. There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be provided for
invoices / documents where such rate is applicable.

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13. In case of rejection of following type of records, tax amount of such rejected records will be added back as liability in next GSTR 3B/ GSTR5/ GSTR 6 of your
supplier/ distributor:
1. Credit notes
2. Upward amendment of credit notes

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3. Downward amendment of credit notes (where original CN was also rejected)
4. Downward amendment of Invoices and debit notes (where original Invoice/ DN was accepted)

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14. Table wise instructions:

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Table No. and Heading Instructions

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ITC Available Summary

Table 3 Part A Section I i. This section consists of the details of supplies (other than those on which tax is to be paid on reverse charge basis), which

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All other ITC - Supplies from registered have been declared and filed by your suppliers or by ECOs in their FORM GSTR-1/IFF and GSTR-5.
persons other than reverse charge ii. This table displays only the supplies on which input tax credit is available.

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iii. Negative credit, if any may arise due to amendment in B2B–Invoices, ECO–Documents and B2B–Debit notes. Such credit
shall be net-off in Table 4(A)(5) of FORM GSTR-3B.

Table 3 Part A Section II i. This section consists of the details of supplies, which have been declared and filed by an input service distributor in their
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Inward Supplies from ISD FORM GSTR-6.

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ii. This table displays only the supplies on which ITC is available.

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iii. Negative credit, if any, may arise due to amendment in ISD Amendments – Invoices. Such credit shall be net-off in table
4(A)(4) of FORM GSTR-3B.

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Table 3 Part A Section III i. This section consists of the details of supplies on which tax is to be paid on reverse charge basis, which have been

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Inward Supplies liable for reverse charge declared and filed by your suppliers in their FORM GSTR-1/IFF and GSTR-1A.
ii. This table provides only the supplies on which ITC is available.

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iii. These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. Credit may be availed under Table
4(A)(3) of FORM GSTR-3B on payment of tax.

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iv. Negative credit, if any, may arise due to amendment in B2B - Invoices (Reverse Charge) and B2B - Debit notes (Reverse
Charge). Such credit shall be net-off in Table 4(A)(3) of FORM GSTR-3B.

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Table 3 Part A Section IV i. This section provides the details of IGST paid by you on import of goods from overseas and SEZ units / developers on bill
Import of Goods of entry and amendment thereof. These details are updated on near real time basis from the ICEGATE system.
ii. This table shall consist of data on the imports made by you (GSTIN) in the month for which GSTR-2B is being generated

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for.
iii. The ICEGATE reference date is the date from which the recipient is eligible to take input tax credit.
iv. The table also provides if the Bill of entry was amended.
v. Information is provided in the tables based on data received from ICEGATE.

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Table 3 Part B Section I i. This section consists of the details of credit notes received and amendment thereof which have been declared and filed by
Others your suppliers in their FORM GSTR-1/IFF, GSTR-1A and GSTR-5

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ii. This table provides only the credit notes on which ITC is not available.

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iii. These Credit Notes shall be net-off against relevant ITC available tables [Table 4A(3,4,5)] of FORM GSTR-3B. Liability
against Credit Notes (Reverse Charge) shall be net-off in Table 3.1(d).

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ITC Not Available Summary

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Table 4 Part A Section I i. This section consists of the details of supplies (other than those on which tax is to be paid on reverse charge basis), which
All other ITC - Supplies from registered have been declared and filed by your suppliers or by ECOs in their FORM GSTR-1/IFF, GSTR-1A and GSTR-5.

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persons other than reverse charge ii. This table provides only the supplies on which ITC is not available.
iii. Such credit shall not be taken in FORM GSTR-3B. However, such credit shall be reported as ineligible ITC in Table 4(D)(2) of
form GSTR-3B.

Table 4 Part A Section II i. This section consists of the details supplies, which have been declared and filed by an input service distributor in their
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Inward Supplies from ISD FORM GSTR-6.

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ii. This table provides only the supplies on which ITC is not available.

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iii. Such credit shall not be taken in FORM GSTR-3B. However, such credit shall be reported as ineligible ITC in Table 4(D)(2) of
form GSTR-3B.

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Table 4 Part A Section III i. This section consists of the details of supplies liable for reverse charge, which have been declared and filed by your

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Inward Supplies liable for reverse charge suppliers in their FORM GSTR-1/IFF and GSTR-1A.
ii. This table provides only the supplies on which ITC is not available.

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iii. These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. However, credit will not be available
on such supplies.

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iv. Such credit shall be reported as ineligible ITC in Table 4(D)(2) of form GSTR-3B.

Table 4 Part B Section I i. This section consists details the credit notes received and amendment thereof which have been declared and filed by your

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Others suppliers in their FORM GSTR-1/IFF, GSTR-1A and GSTR-5
ii. This table provides only the credit notes on which ITC is not available.
iii. Such credit notes shall be net-off from relevant ITC available tables [Table 4A(3,4,5)] of form GSTR-3B.

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Table 5 Part A Section I i. Table 5 captures the summary of ITC to be reversed under Rule 37A on or before 30th November following the end of
ITC Reversal on account of Rule 37A financial year in which the ITC in respect of such invoice or debit note has been availed for which supplier has not furnished
FORM GSTR-3B
ii. Credit auto populated in this table shall be reversed FORM GSTR-3B but to be reported as ITC reversed in Table 4(B)(2) of

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FORM GSTR-3B.

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ITC Rejected

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Table 6 Part A Section I i. This section consists of the details of supplies and amendment thereof (other than those on which tax is to be paid on
All other ITC - Supplies from registered reverse charge basis), which have been declared and filed by your suppliers or by ECOs in their FORM GSTR-1/IFF, GSTR-1A

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persons other than reverse charge and GSTR- 5.
ii. This table displays the supplies which are rejected by you on IMS dashboard.

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iii. ITC related to these records are not eligible to avail or net-off in FORM GSTR-3B

Table 6 Part A Section II i. This section consists of the details of supplies and amendment thereof, which have been declared and filed by an input

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Inward Supplies from ISD service distributor in their FORM GSTR-6.
ii. This table displays the supplies which are rejected by you on IMS dashboard.
iii. ITC related to these records are not eligible to avail or net-off in FORM GSTR-3B.
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Table 6 Part B Section I i. This section consists of the details of credit notes received and amendment thereof which have been declared and filed by

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Others your suppliers in their FORM GSTR-1/IFF, GSTR-1A and GSTR-5/ GSTR-6.

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ii. This table displays the credit notes and amendment thereof which are rejected by you on IMS dashboard.
iii. ITC related to these credit notes and amendment thereof are not eligible to avail or net-off in FORM GSTR-3B.

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