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What is Difference Between 2A And 2B

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13 July 2022 what is Difference between 2A and 2B in GST Returns.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
14 July 2022 Form GSTR-2A is a form of a dynamic statement. The details of inward supplies vis-à-vis input tax credit will be updated on a continuous basis. On the other hand, Form GSTR-2B is a form of a static statement. The details will be updated on a constant basis.
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