Difference Between GSTR-2A And GSTR-2B

What is GSTR-2A?

GSTR-2A could be a purchase-oriented dynamic return. it’s automatically generated for every business. this manner usually fetches information from the GSTR-1, which means; it retrieves details of products and/or services that are purchased in an exceedingly particular month from the GSTR-1 form. As a registered buyer, you will take the reference from GSTR-2A for ITC details while filing GSTR-3B and GSTR-9. But, for preparing GSTR-3B, the taxable person must confer with GSTR-2B which acts as a static version of a GSTR-2A.

GSTR- 2A shall be automatically populated from the subsequent returns of the counterparty or sellers:

Return Filed by
GSTR 1 Registered seller star
GSTR-5 Non-resident taxable person GST
GSTR 6                      Input Service Distributor
GSTR 7            Individuals accountable for deducting TDS
GSTR 8                    e-Commerce operator


What Is GSTR-2B?

GSTR-2B provides eligible and ineligible Input reduction (ITC) for every month, the same as GSTR-2A but remains constant or unchanged for a period. In other words, whenever a GSTR-2B for a month is accessed on the GST portal, the information in it remains identical without being changed for subsequent changes by their suppliers in later months.

GSTR-2B is obtainable to any or all normal, SEZ, and casual taxpayers. Every recipient can generate it on the premise of the GSTR-1, GSTR-5, and GSTR-6 furnished by their suppliers.

The declaration will truly display document-sensible information about ITC eligibility. ITC information is going to be covered from the filing date of GSTR-1 for the preceding month (M-1) up to the filing date of GSTR-1 for the present month (M).

The data in GSTR-2B is reported in an exceeding manner that permits taxpayers to conveniently reconcile ITC with their books of accounts and records. it’ll help them in easier identification of documents to make sure the following:

  • The input diminution isn’t availed twice against a selected document.
  • The decrease is reversed as per the GST law in their GSTR-3B, wherever required.
  • GST will be paid correctly  on a reverse billing basis for related documents, including imports of services
  • The statement indicates the respective tables or columns of GSTR-3B under which the input reduction of an invoice/debit note must be taken.

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Key Differences Between GSTR-2A And GSTR-2B

The differences between GSTR-2A and GSTR-2B exist on the subsequent grounds:

Type Of Statement

Form GSTR-2A is usually recognized as a dynamic[1] statement. the main points about inward supplies about input diminution shall be updated continually. Conversely, the GSTR-2B form references a static bank statement form. the main points under this kind are going to be updated regularly.

The Basis For The Manifestation Of Details

In the case of Form GSTR-2A, the data associated with the inward supplies shall be manifested within the statement on a real-time basis. Simply put, the small print will get updated as soon because the suppliers submit the small print regarding the outward suppliers either via Invoice Furnishing Facility (IFF) or Form GSTR-1.

Let’s say a registered taxpayer while filing GSTR-1 for Feb 2021 did not disclose some supplies. The missed supplies were provided by the taxpayer while filing Form GSTR-1 for March 2021. Correspondingly, the small print of said missed supplies are manifested in Form GSTR-2A in March 2021.

But, within the case of Form GSTR-2B, the small print regarding the inward supplies shall be manifested statically. it’ll manifest the outward suppliers’ details disclosed by the suppliers between two dues of both Invoice Furnishing Facility and GSTR-1.

For instance, let’s say the taxpayer discloses the main points associated with outward supplies for Feb 2021 after the day of the month. Under such a scenario, the corresponding details associated with inward supplies & the input decrease are disclosed in Form GSTR-2B in Feb 2021. In such a case, the corresponding details of inward supplies and therefore the input decrease won’t be reflected in Form GSTR-2B in January 2021.

Bifurcation Of Eligible & Ineligible Input Tax Credit

Form GSTR-2A lacks bifurcation of eligible ITC and ineligible input decrease. Meanwhile, form GSTR-2B extensively bifurcates the eligible & the ineligible input decrease.

Data source

Form GSTR-2A gathers/compiles data supported returns filed by the suppliers in Form GSTR-1; GSTR-5, GSTR-6, GSTR-7and GSTR-8. In contrast, GSTR-2 forms compile data from GSTR-1, GSTR-5, and GSTR-6 submitted by the supplier.

GSTR-2A Vs GSTR-2B: At a Glance

2a and GSTR-2B with ease.

Grounds of Comparison GSTR-2A GSTR-2B
Nature of Statement Dynamic as its changes in tandem with documents uploaded by the suppliers remain remains Remains static as the GSTR-2B for a single month cannot be subjected to change based on future actions of the supplier. 
Frequency of Availability Monthly Monthly
Information source form Form GSTR-1, Form GSTR-5, Form GSTR-6, Form GSTR-7, Form GSTR-8 Form GSTR-1, Form GSTR-5, Form GSTR-6, ICEGATE system input input
Input Tax Credit on Importation of Goods Doesn’t entails such details This entails Input tax credit on the importation of goods as availed from the ICEGATE system

The difference between GSTR-2A and GSTR-2B revolves around some grounds as mentioned in the table above. It’s important to notice that GSTR-2A seeks frequent reconciliation thanks to its dynamic nature. But, the identical isn’t true with GSTR-2B. Claiming ITC at the GST portal might be daunting now and then.