How GSTR 2A is Different from GSTR 2B?
Both the GSTR 2A and 2B are auto-populated monthly returns, however, they vary greatly based on the data they report. GSTR 2A gives an account of purchase-related supplies or inward supplies while GSTR 2B is a statement that gives an account of ITC. GSTR 2A is dynamic while 2B is a static statement, meaning data in GSTR 2B is up to date till the date of viewing. This article will discuss the Major Difference Between GSTR 2A & GSTR 2B.
| Major Difference | GSTR 2A | GSTR 2B |
| What is Reported? | An auto-drafted statement that reports ITC details to the recipient of supplies based on the data provided by the suppliers, inputs of GSTR 2A are variable as it is progressive | A constant auto-drafted statement to a recipient of supplies based on the data provided by the suppliers shows ITC details, it is a constant that does not change based on the supplier’s data |
| Filing Frequency | Monthly | Monthly |
| Source of Information | GSTR 1/IFF, GSTR 5, GSTR 6, GSTR 7, GSTR 8, ICES | GSTR 1/IFF, GSTR 5, GSTR 6, ICES |
| Cut-off date | No cut-off date for GSTR 2A as it is a progressive statement | The cut-off date for GSTR 2B is the 11th or the 13th of each month (depending on the type of return), auto-generated on the 14th of the upcoming month |
| ITC Updates | Details of all invoices uploaded by suppliers | Reports invoices uploaded by the supplier, current invoice details up to the date of viewing |
| How Does It Help? | Approves recipient’s ITC claims | Helps in calculating provisional ITC claims |
| Benefits | Keeps track of regular monitoring and reconciliation | Easier ITC compliance and reconciliation |
Suppose a registered person has missed filing some inward supplies for January 2025. However, the supplier furnished the missed supplies in February 2025, the details though filed in February 2025 will be reflected in the return GSTR 2A form for January 2025 only as it is dynamic.
A registered person has filed details of outward supplies for January month in February in GSTR 2B. The inward supplies and ITC will only reflect in February itself in return GSTR 2B form. They will not be furnished in the GSTR 2B January return form as the GSTR 2B offers real-time furnishing. These are the some of the major Differences Between GSTR 2A & GSTR 2B.
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