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GSTR 2A is a system generated auto populated eligible ITC statement or return. The inward supplies are captured in the statement on a real-time basis from the following details:

  • GSTR 1 & 5 - Which pertains to B2B transactions.
  • GSTR-6- Details of Input service Distributor.
  • GSTR-7and GSTR-8. The TDS/ TCS details .

No changes can be made in GSTR 2A since it is system generated.

Difference Between GSTR 2A and 2B

GSTR -2A enables the taxpayer/dealer to view both original and amended invoices.

When will GSTR 2A be generated?

  • After submission of Form GSTR-1 by suppliers or
  • when the buyer adds invoices or Credit notes or Debit Notes etc.
  • Amendments in Form GSTR-1/5.
  • Form GSTR-6 is submitted for distribution of credit in the form of ISD credit invoice or ISD credit notes.
  • Form GSTR-7 & 8 filed by the supplier or receiver for TDS & TCS credit respectively.

How to download GSTR 2A?

Form GSTR-2A for a given tax period will be available for viewing and/or downloading (in Excel and/or JSON formats) in post-login mode on the GST portal. The generated JSON file can be opened in the Returns Offline Tool.

What is GSTR 2B?

  • Form GSTR-2B is an auto-drafted ITC statement that is static.
  • It is a Summary statement showing ITC available and non-available for every section.
  • GSTR-2B has been made available from August 2020 onwards. It can be generated by recipient taxpayers once a month on the 12th of the month next to the tax period.
  • It guides on what action is to be taken on each section.
  • Document-wise information such as credit notes, invoices, and debit notes enabling viewing and downloading.
  • Import of goods & import from SEZ entities.
  • The summary in Form GSTR-2B is bifurcated into the ITC available and ITC not available:
  • ITC Available: A summary of ITC available as on the date of its generation and is divided into credit that can be availed and credit that is to be reversed
  • ITC not Available: A summary of ITC not available and is divided into ITC not available and ITC reversal

How can GSTR 2B be generated?

Post-login mode on the GST portal Navigate to Services> Returns > Returns Dashboard > File Returns > GSTR 2B Tile to view and download Form GSTR2B statement of a tax period.

Comparison on GSTR 2A and 2B

Comparison on




Real Time

Static or Constant




Information captured from

Form GSTR-1,Form GSTR-5, Form GSTR-6, Form GSTR-7, Form GSTR-8

GSTR-1, GSTR-5, GSTR-6, ICEGATE system

ITC on import of goods

Not available

Shall be captured from ICEGATE


Reflecting of Invoices in GSTR 2A and 2B


Invoice Date

Date of Filing GSTR 1

Month in which GSTR 1 is reported

Availability in 2A

Availability in 2B




July 2021

July 2021

July 2021




August 2021

August 2021

August 2021




July 2021

July 2021

August 2021


The dates above are only illustrative and indicative.

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Category GST, Other Articles by - Poojitha Raam