Poojitha Raam Vinay
GSTR 2A
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.
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 |
GSTR 2A |
GSTR 2B |
|
Nature |
Real Time |
Static or Constant |
|
Availability |
Monthly |
Monthly |
|
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
|
Scenario |
Invoice Date |
Date of Filing GSTR 1 |
Month in which GSTR 1 is reported |
Availability in 2A |
Availability in 2B |
|
1 |
12/07/2021 |
11/08/2021 |
July 2021 |
July 2021 |
July 2021 |
|
2 |
12/07/2021 |
11/09/2021 |
August 2021 |
August 2021 |
August 2021 |
|
3 |
12/07/2021 |
11/09/2021 |
July 2021 |
July 2021 |
August 2021 |
The dates above are only illustrative and indicative.
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