15 January 2021
2B includes many more transactions like import,rcm entries,disallowed credit etc. and is generated on 12th midnight of the following month.2A is dynamic statement. Now you need to see 2B to apply rule 36(4)
16 January 2021
Thank you sir , But Dec-2020 purchases bills showing in GSTR 2A but in GSTR 2B not showing, why like this sir. As per GSTR 2A i can Claim around Input Rs.12000(CGST+UTGST) but as per GSTR 2B I could be claim nil. Why so much difference while comparing GSTR 2A and GSTR 2B
16 January 2021
Coming to the very basic meaning, GSTR 2A and GSTR 2B both are same i.e., they show our purchase details. The major difference between them is that GSTR 2A is dynamic but GSTR 2B is static i.e., GSTR 2A constantly changes for a month based on the return filing of our supplier but GSTR 2B is fixed and it will be generated only once per a month and it won't change again. In case if the supplier filed his GST return after the specified due date say if october return is filed now then in our GSTR 2A it will be displayed in the October month but in GSTR 2B it will be displayed in the current month
16 January 2021
Dear Sir, In a Month , Input shown in GSTR 2B in excess of Input show in books, then what procedure need to be followed and what amount need to be taken while filing the GSTR 3B return.
CAclubindia
