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GSTR 2A vs GSTR 2B

01-02-2024
GST
Mrudula Joshi

GSTR 2A vs GSTR 2B

Presently, two automatically generated statements are accessible on the GST common portal. Interestingly, both statements comprise data related to inward supplies. Those are “GSTR 2A - Details of auto-drafted supplies” and “GSTR 2B- Auto-drafted ITC statement”. Let's understand both these statements one by one.

GSTR 2A

GSTR 2A is a statement automatically generated for a taxpayer from his seller’s GSTR-1. It contains details of inward supplies of taxpayers by capturing data from his seller's GSTR 1. GSTN selects those entries in the seller’s GSTR 1 in which the taxpayer’s GSTIN is mentioned. Those entries are reflected in GSTR 2A of the taxpayer.

GSTR 2A will be auto-populated from the following returns:

  • GSTR 1- filed by a Regular registered seller
  • GSTR 5- filed by non-resident
  • GSTR 6- filed by Input Service Distributor
  • GSTR 7- filed by the person liable to deduct TDS
  • GSTR 8- filed by e-Commerce operators

Taxpayers can access their GSTR 2A on the GST common portal in Services>>Returns>>GSTR 2A. GSTR2A Vs GSTR2B It can be viewed or downloaded in Excel/JSON format.

GSTR 2B

GSTR-2B is an auto-drafted ITC statement that is generated for every normal taxpayer based on the information furnished by his suppliers in their respective GSTR-1 /IFF, GSTR-5 (non-resident taxable person), and GSTR-6 (input service distributor). The statement indicates the availability and nonavailability of input tax credits to the taxpayer against each document filed by his suppliers.

It may be noted that the process of GSTR-2B generation starts after the ending of IFF, GSTR-5 and GSTR-6 due date on the 13th at midnight and therefore GSTR-2B can be made available to the taxpayer in the afternoon of the 14th of the month. Further, GSTR-2B is a static statement made available for each month on the 14th day of the succeeding month. For example, for July 2023, the statement was generated and made available to the registered person on 14th August 2023. Details of all the documents in GSTR-2B are available online and through a download facility.

Taxpayers can access their GSTR 2B on the GST common portal in Services>>Returns>>GSTR 2A. It can be viewed in Monthly or Quarterly view. GSTR2A Vs GSTR2B

Difference between GSTR 2A and GSTR 2B

Sr.No Basis for comparison GSTR 2A GSTR 2B
1 Type of statement Form GSTR-2A is a form of a dynamic statement. The details of inward supplies vis-à-vis input tax credit will be updated continuously. Form GSTR-2B is a form of a static statement. This statement, once generated, does not get updated.
2 Bifurcation of ITC Form GSTR-2A doesn’t provide bifurcation of eligible input tax credit and ineligible input tax credit. Form GSTR-2B briefly bifurcates the eligible and ineligible input tax credit.
3 Source of data Form GSTR-2A collects/ complies data on the basis of returns filed by the supplier in Form GSTR-1; Form GSTR-5; Form GSTR-6; Form GSTR-7 and Form GSTR-8. Form GSTR-2B complies data from Form GSTR-1; Form GSTR-5 and Form GSTR-6 filed by the supplier.

Extract of GSTR 2A- view on portal

GSTR2A Vs GSTR2B GSTR2A Vs GSTR2B

B2B

GSTR2A Vs GSTR2B

Extract of GSTR 2B- view on portal

Summary view:

GSTR2A Vs GSTR2B

Detailed view :

GSTR2A Vs GSTR2B

As per rule 36(4) of the CGST Rules, 2017, no input tax credit shall be availed by a registered person in respect of invoices or debit notes the details of which are required to be furnished under sub-section (1) of section 37 unless,-

(a) the details of such invoices or debit notes have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility; and
(b) the details of input tax credit in respect of such invoices or debit notes have been communicated to the registered person in FORM GSTR-2B under sub-rule (7) of rule 60.

It is mentioned that ITC can not be availed for such purchases which are not reflected in GSTR 2B. However, it is pertinent to note that when the supplier files the return of any previous period in the current month, the ITC will be reflected in the GSTR 2B of the current period in which it is filed. For example, if the supplier files his GSTR-1 of April 2023 in July 2023, ITC will be reflected in the taxpayer’s GSTR 2B of July 2023. Therefore, no credit can lapse even if the supplier files his GSTR 1 late. In the case of GSTR 2A, transactions get updated in the respective months to which the transaction pertains. Therefore, it is difficult to trace the credit for the taxpayer.

Conclusion :

Even though GSTR 2A and GSTR 2B, both provide similar information; GSTR 2B provides more clear picture of the eligible a href="https://medium.com/@LogiTax/input-tax-credit-under-gst-e09495311fc5" target="_blank">ITC for preparing GSTR 3B. Therefore, GSN considers it as base for GSTR 3B.

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