Difference between GSTR-2A & 2B, The GSTR-2A is a dynamic statement that gets updated whenever a taxpayer’s suppliers file their GST return of outward supplies. On the other side, the GSTR-2B is an static statement which contains the details of input tax credit only for a particular return period which never changes even when taxpayer’s suppliers file their GST return of outward supplies.
Difference between GSTR-2A & 2B
| Particulars | GSTR-2A | GSTR-2B |
| Type of Statement | GSTR2A is dynamic in nature. When the supplier updates the information in GSTR-1, it keeps on changing day to day. | GSTR2B is constant in nature. It cannot be change on the basis of suppliers future actions. |
| Basis for Reflection | When the supplier files GSTR-1 return of any previous period, then ITC shall be reflected in the GSTR-2A of the previous period for which it is filed.
For example, even GSTR-1 of Sept, 2022 was filed in the month of Nov 2022 by the supplier; the respective supplies in his GSTR-1 will be reflected in GSTR-2A for the month of Sept, 2022. |
When a supplier submits the GSTR-1 return from a previous period, the ITC will be reflected in the GSTR – 2B for the current month.
For example, GSTR-1 of Sept, 2022 was filed in the month of Oct 2022 by the supplier; the respective supplies in his GSTR-1 will be reflected in GSTR-2B for the month of Sept, 2022 |
| Date of Generation | It varies as soon as the invoices are uploaded either in GSTR-1 or via using Invoice Furnishing Facility(IFF) by the suppliers. | It gets generated on 14th of following month for the previous month. |
| Bifurcation of Eligible/Ineligible ITC | GSTR2A Does not provide bifurcation of ITC | GSTR2B Provides Bifurcation of ITC |
| Source of Information | – GSTR-1/IFF
– GSTR-5 (Non-Resident taxpayer) – GSTR-6 (Input Service Distributors) – GSTR-7 (TDS under the GST) – GSTR-8 (TCS under the GST) |
– GSTR-1/IFF
– GSTR-5 (Non- Resident taxpayer) – GSTR-6 (Input Service Distributors) |
| ITC on Import of Goods/Services | GSTR2A does not provide information of such ITC | GSTR2B Contains Input tax credit on importation of goods as availed from ICEGATE system. |
| Note:
Calculation of ITC For the periods Prior to Jan 2022, ITC could be calculated either using GSTR 2A or GSTR 2B. but any return filed from Jan 2022 onwards, ITC is to be calculated as per GSTR 2B. (As per Rule 36(4) of the CGST Rules, 2017.) |
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