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GSTR2A and GSTR2B
Difference in GSTR2A and GSTR2B, what is the reason in difference in GSTR2A ITC and GSTR2B ITC
Replies (4)
Quick Summary
GSTR2B captures ITC of the invoices uploaded upto 11 th of the month. and GSTR2A captures all the ITC of that month even if uploaded later on
2B is cumulative ITC which is not claimed 2A for a particular month
In simple terms:-
GSTR 2A : Contains the ITC of goods purchased by you in a particular month
while
GSTR 2B : Contains the ITC of goods purchased by you which you can claim in that particular month
GSTR 2A : Contains the ITC of goods purchased by you in a particular month
while
GSTR 2B : Contains the ITC of goods purchased by you which you can claim in that particular month
GSTR 2B is a Static Report which only has details of GSTR 1 filed upto 11th of next month & IFF filed upto 13th of Next month
Example - If supplier of goods/service has filed Oct- Dec 2021 return by 11th Feb 2022 then it will Reflect in GSTR 2B of Jan 2022
GSTR 2A is continously updating return which relates only to a Particular Month
Taken same example as above , GSTR 2A of respective months Oct 2021 , Nov 2021 & Dec 2021 will be updated & GSTR 2A of Jan 2022 wont be affected
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