GSTR2B and GSTR2A

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7 Points Posted on 13 July 2023
Could anyone clearify the differance between GSTR2B & GSTR2A pl. ?

Can we consider itc of GSTR2A only data as a asset ?
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On 13 July 2023 at 20:22 Report
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This discussion clarifies the key differences between GSTR2A and GSTR2B. GSTR2A shows uploaded invoices, while GSTR2B displays invoices filed by suppliers. Crucially, GSTR2B is the definitive statement for claiming Input Tax Credit (ITC) as per CGST Act Section 16(2), unlike the dynamic GSTR2A. If invoices appear in GSTR2A but not GSTR2B, it's often due to filing dates or delays, and you should refer to GSTR2B for ITC claims.

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GST Practitioner & Accounts
15150 Points Posted on 13 July 2023

1) GSTR2A is Changing,
GSTR2B is constant

2) No Bifurcation in GSTR2A
Bifurcation in GSTR2B .

3) In GSTR2A , Invoice reflect , for the month it's belong , for example if you file April month invoice in July month, it will reflect in  GSTR2A  of  April month . 

In GSTR2B Invoice will reflect in same Current month (July) .

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On 13 July 2023 at 21:47
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"Do the Right Thing...!!!"
128157 Points Posted on 13 July 2023
Could anyone clearify the differance between GSTR2B & GSTR2A pl. ?

GSTR 2A - Its shown Your purchase bills which is "UPLOADED" by Supplier in GST PORTAL.

GSTR 2B - It's shown Your purchase bills which is "FILED" by Supplier in GST portal.

Can we consider itc of GSTR2A only data as a asset ?
- No. ITC will be taken as per GSTR 2B.
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On 13 July 2023 at 22:48
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4 Points Posted on 16 July 2023
What should we do if some invoices shows in GSTR-2A but not in GSTR-2B ?
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On 16 July 2023 at 14:39
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"Do the Right Thing...!!!"
128157 Points Posted on 16 July 2023
Check out the filing date, if its after the due date then, wait for next month's GSTR 2B...
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On 16 July 2023 at 14:47
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GST Practitioner & Accounts
15150 Points Posted on 17 July 2023

As per section 16(2)  of the CGST act , you have to  take  ITC  as per  GSTR2B , of course you have to fulfil  all  other  conditions  as per section 16(2)  of the CGST act , and ITC should not be under blocked credit .  

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On 17 July 2023 at 15:52
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Accounts Manager
266 Points Posted on 17 July 2023

Hi

I have same issue happen :

December 2022 - GSTR 1 Filed on 11th Jan and GSTR-3B filed on 29th June 2023, but ITC are not showing in July 2023 (Ideally it's updated on 13th July) 

It's showing in GSTR 2A for the same month (Dec 2022)

Anyone can help me, what can I do here.

Thanks 

Bablu Kumar Jha 

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On 17 July 2023 at 22:03

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