Difference Between GSTR 2A and 2B

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

Reflecting of Invoices in GSTR 2A and 2B

The dates above are only illustrative and indicative.