Simple to Understand Difference Between GSTR-2A & GSTR-2B

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Main Difference Between GSTR-2A & GSTR-2B

The registered person reconciles its purchase invoices with the available Input Tax Credits (ITCs) reflected in GSTR-2A and GSTR-2B using GSTR-2A and GSTR-2B. The GSTR-2A and GTSR-2B must be understood for this purpose.

GST Act (Goods and Services Tax) has implemented two auto-populated returns, GSTR-2A and GSTR-2B, which contain the following information:

  • GSTR-2A: Details of auto-drafted supplies
  • GSTR-2B - This is an auto-drafted statement of GST input tax credit

There is significant information included in the above-referred statement regarding inward supplies as well as input tax credits. Understanding the differences between these two statements is crucial since they cover the same information.

It is the purpose of this article to discuss the differences between GSTR-2A and GSTR-2B in detail.

ParticularsGSTR-2A FormGSTR-2B Form
Type of StatementIt is dynamic in nature. Information that the supplier uploads keeps changing from day to day.In nature, it is constant. Suppliers' future actions cannot change it.
Basis for ReflectionIn the event that a supplier files a return for a previous period for which an ITC was claimed, the ITC will be reflected in the GSTR-2A of that period. GSTR-2A for June 2022 will reflect the respective supplies in the GSTR-1 that was filed by the supplier in August 2022.In the current month, the GST input tax credit (ITC) reflected in a supplier's return from a prior period will appear in GSTR - 2B. In August 2022, the supplier filed the GSTR-1 of June 2022; the respective supplies in his GSTR-1 will be reflected in the GSTR-2B of August 2022.
Date of GenerationSuppliers can use Furnishing Facility (IFF) or GSTR-1 to upload invoices.This report gets generated on the 14th of every month for the previous month.
Bifurcation of Eligible/Ineligible ITCDoes not provide bifurcationProvides Bifurcation
Information Source– GSTR-1/IFF – GSTR-5 (Non-Resident) – GSTR-6 (ISD) – GSTR-7 (GST-TDS) – GSTR-8 (GST-TCS) – GSTR-1/IFF – GSTR-5 (Non- Resident) – GSTR-6 (ISD)
ITC on Import of GoodsDoes not provide such ITCInput tax credit based on ICEGATE system on importation of goods.

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