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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.

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

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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Category GST, Other Articles by - Poojitha Raam 



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