GSTR 2A and 2B

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GSTR 2A and GSTR 2B both detail your purchase information, but they differ significantly. GSTR 2A is a dynamic statement that updates as suppliers file their returns, while GSTR 2B is a static, auto-generated statement available once a month. For claiming Input Tax Credit (ITC) under rule 36(4) of the CGST Act, GSTR 2B is now the definitive document to use, as it includes more transaction types and is fixed for the month.

shyam moorthy t

shyam moorthy t (Querist)

15 January 2021 Dear Expert,
I Want to know difference between the GSTR 2A and GSTR 2B.

and Features of GSTR 2B and Its Impact on Input while claiming the ITC.

While Following rule 36(4) CSGT Act, which could be base either GSTR 2A or GSTR 2B

Lekhraj sood

Lekhraj sood (Expert)

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)

shyam moorthy t

shyam moorthy t (Querist)

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

CA Kushwanth AVSR

CA Kushwanth AVSR (Expert)

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

shyam moorthy t

shyam moorthy t (Querist)

16 January 2021 Thank you Sir for valuable clarifications.

shyam moorthy t

shyam moorthy t (Querist)

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.

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