What is GSTR-2A?
GSTR-2A is an auto-generated, dynamic return that provides a detailed summary of the purchases made by a taxpayer. It is populated by the GST portal based on the information submitted by your suppliers in their GSTR-1 (sales return).
Key Features of GSTR-2A:
Dynamic Document: GSTR-2A is updated on a real-time basis as your suppliers file their GSTR-1 returns. This means that the details in GSTR-2A can change until the due date for filing GSTR-3B. It helps businesses track the ITC they are eligible to claim. This includes details like the tax paid on purchases, which can then be claimed by businesses in their GSTR-3B return. The form includes details about inward supplies, including the GST on the purchases made by a business from registered vendors. It lists the total amount of input tax credit (ITC) a business can claim, which is a vital part of GST filing.
The form auto-populates data based on supplier filings and transactions, but it is not finalized. You must verify this data before using it for your own returns.
Since it is dynamic, GSTR-2A is not the final document. Discrepancies in the supplier’s GSTR-1 or updates to the information can affect your GSTR-2A at any time before the final filing.
What is GSTR-2B?
GSTR-2B is a static, monthly statement that is also generated by the GST portal. It is a more refined version of GSTR-2A. GSTR-2B provides a snapshot of the ITC available for a particular month and takes into account all of the changes and corrections made by suppliers up to a specific date.
Unlike GSTR-2A, which is dynamic, GSTR-2B is static and is generated once a month. The details in this form reflect the final position of your input tax credit (ITC) for the month, considering any adjustments made by suppliers.
GSTR-2B clearly indicates the input tax credit available for a particular period, making it a crucial tool for determining what ITC can be claimed in that month’s GSTR-3B.
The form is generated based on the data from suppliers and their timely filing. It’s a more reliable source for determining eligible ITC since it’s not subject to changes after the reporting period ends, unlike GSTR-2A. Once the due date for filing GSTR-1 and GSTR-3B is over, GSTR-2B is considered final and will not change. This makes it easier to reconcile your ITC claim for the given month. GSTR-2B helps taxpayers reconcile their input tax credit claims by showing which ITC is eligible and the amounts that need to be claimed in GSTR-3B. It will also flag discrepancies, if any, in the purchase details, helping businesses correct errors before filing.
GSTR 2A vs GSTR 2B — Dynamic vs Static, Timing & ITC Relevance
| Aspect | GSTR 2A | GSTR 2B |
|---|---|---|
| Nature | Dynamic — auto-updates as suppliers file/modify GSTR-1. | Static — monthly snapshot, not changed after generation. |
| Timing Window | Updates till GSTR-3B due date for that period. | Covers supplier filings up to a cut-off; then freezes. |
| Primary Use | Tracking incoming invoices in near real-time. | Final monthly reference for ITC availability. |
| ITC Claim Relevance | Indicative; verify before claiming ITC. | Preferred basis for claiming ITC in GSTR-3B. |
| Error Handling | Supplier edits can still flow in before due dates. | Flags eligible/ineligible ITC; stable for reconciliation. |
Tip: Reconcile invoices continuously with 2A, but claim ITC primarily from 2B for the period.
How Supplier Data Becomes Your ITC — At a Glance
- Supplier issues invoice & reports sales in GSTR-1.
- GSTR-1 → GSTR-2A: Purchases auto-populate dynamically in your 2A.
- Cut-off: Portal compiles a static monthly snapshot → GSTR-2B.
- Reconcile eligible/ineligible ITC as per 2B.
- Claim ITC in GSTR-3B based on 2B (with internal checks).
Case Example — Claiming ITC Using 2B vs 2A
Company X purchases inputs from 5 suppliers in August.
- Mid-Aug: Two suppliers file GSTR-1 on time → invoices appear in 2A immediately.
- End-Aug: One supplier files late; another corrects an invoice — 2A updates again.
- Cut-off: Portal generates GSTR-2B (August) as a static snapshot of all supplier filings received till cut-off.
Outcome:
- Company X reconciles invoices with 2B and claims ITC in GSTR-3B (Aug).
- Any invoices not reflected in Aug 2B (e.g., very late supplier filing) are considered in the next month’s 2B after the supplier files correctly.
Why this works: 2B eliminates last-minute changes, reducing ITC disputes and re-work.