The difference between GSTR 2A and 2B is an important aspect for GST-registered companies and professionals in India. They enable businesses to reduce ITC errors, handle reconciliations, and remain GST-compliant. To understand what is GSTR 2A and 2B, it is crucial to understand that while both are auto-generated statements showing inward supplies, they serve distinct compliance objectives. GSTR-2A tracks supplier filings in real time, whereas GSTR-2B acts as the definitive legal basis for claiming ITC, finalized after taking actions in the IMS dashboard.
Key Takeaways
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GSTR-2A is a dynamic inward supply statement, whereas GSTR-2B is a static ITC statement generated on the 14th of the month.
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GSTR-2B now works with the Invoice Management System (IMS), allowing taxpayers to Accept, Reject, or keep invoices Pending before finalization.
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ITC claims should be made strictly using GSTR-2B (after IMS actions), not GSTR-2A.
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GSTR-2A is important for regular reconciliation and tracking non-compliant suppliers.
What is GSTR-2A
GSTR-2A is an automatically generated statement that shows the details of inward supplies for a GST-registered taxpayer. It is prepared automatically on the GST portal using information provided by suppliers in their GSTR-1 or IFF, along with data from GSTR-5 (non-resident taxable individuals) and GSTR-6 (input service distributors). Taxpayers cannot alter or file GSTR-2A since it is a system-generated view of supplier-reported transactions.
The statement displays invoice-level information about purchases, such as taxable value, relevant GST rates, IGST, CGST, SGST, and cess. It also records debit notes, credit notes, and any changes made by suppliers. Since GSTR-2A represents real-time supplier filings, its accuracy is totally dependent on suppliers filing their returns at any point in time.
What is GSTR-2B?
GSTR-2B is an automatically generated ITC statement that provides a clear and fixed perspective of ITC eligibility for a given tax period. It is prepared monthly by the GST portal using data submitted by suppliers in their GSTR-1, IFF, GSTR-5, and GSTR-6 reports up to a specified cut-off date (usually the 13th of the following month).
Crucially, GSTR-2B also captures data from ICEGATE regarding the import of goods and supplies from SEZ units, which GSTR-2A does not consistently reflect.
The statement provides invoice-specific data and classifies ITC as Eligible, Ineligible, or Reversible. Under the new compliance framework, GSTR-2B is first generated as a "Draft." The taxpayer must then use the Invoice Management System (IMS) to take actions (Accept, Reject, or Pending). Based on these actions, the final ITC liability is auto-populated in GSTR-3B.
Unlike GSTR-2A, GSTR-2B is static. Once created for a tax period, it remains unchanged unless the taxpayer re-computes it via IMS due to late actions. Any invoices uploaded after the cut-off date will appear in the GSTR-2B for the next period.
Also Read, Input Tax Credit (ITC) under GST
Key Differences: GSTR-2A vs GSTR-2B (Tabular Comparison)
Here is a snapshot of the key difference between GSTR 2A and 2B:
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Basis of comparison |
GSTR-2A |
GSTR-2B |
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Nature of statement |
Dynamic |
Static |
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Purpose |
Tracks supplier-reported purchased data |
Determines eligible ITC for a tax period |
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Update frequency |
Updates continuously as suppliers file or amend returns |
Generated once per tax period after the cut-off date |
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Data sources |
GSTR-1, GSTR-5, and GSTR-6 filed by suppliers |
GSTR-1, GSTR-5, and GSTR-6 filed up to the specified cut-off |
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Cut-off date |
No cut-off date |
13th of the following month. |
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ITC eligibility indication |
Does not clearly classify eligible or ineligible ITC |
Clearly classifies ITC as Eligible, Ineligible, or Reversible. |
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Impact of late filings |
Late supplier filings immediately reflect |
Late filings appear in the next period’s statement |
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Treatment of amendments |
Amendments update the statement in real time |
Amendments are reflected only in subsequent periods |
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Suitability for ITC claims |
Not recommended due to fluctuating data |
Preferred reference for claiming ITC |
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Use in reconciliation |
Used for ongoing monitoring and mismatch identification |
Used for final ITC computation and return filing |
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IMS Interaction |
Not linked to IMS actions. |
Linked. ITC is finalized based on IMS actions (Accept/Reject). |
Why GSTR-2B Is Preferred for ITC Claims?
Because it offers consistency, stability, and legal clarity for every tax period, GSTR-2B is considered the most reliable statement for claiming Input Tax Credit. It enables businesses to base ITC claims on a stable and verifiable dataset, in contrast to dynamic purchase statements.
The key reasons why GSTR-2B is chosen for ITC claims are as follows:
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Static and stable data: GSTR-2B is generated once for a tax period and does not alter afterwards, hence reducing volatility caused by late supplier filings or modifications.
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Clear ITC eligibility tagging: The statement divides credit into eligible, ineligible, and credit subject to reversal categories, assisting taxpayers in accurately applying GST regulations.
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IMS Control: Through the IMS, taxpayers can Reject incorrect invoices (preventing them from entering their books) or keep invoices Pending (deferring credit to the next month).
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Import Data Integration: It automatically includes IGST paid on imports fetched from the ICEGATE portal.
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Defined cut-off date: Only invoices filed by suppliers within the stated cut-off date are examined, ensuring consistency between supplier reporting and receiver ITC claims.
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Reduced compliance risk: Using GSTR-2B reduces the likelihood of excessive ITC claims, reversals, interest obligations, and audit scrutiny.
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Direct link with GSTR-3B: The structure of GSTR-2B allows for precise and consistent ITC reporting while filing monthly returns.
Role of GSTR-2A for Reconciliation & Purchases Tracking
GST-registered companies rely heavily on GSTR-2A for day-to-day reconciliation and purchase tracking. Since it changes in real time depending on supplier filings, taxpayers can determine if purchase invoices were accurately posted by suppliers. This identifies missing invoices, inaccurate values, or mismatched GSTIN data at an early stage.
Businesses can also utilise GSTR-2A to track changes made by suppliers to previously submitted invoices. Any adjustments, debit notes, or credit notes are reflected instantly, allowing for accurate verification against internal purchase records. Early detection of such changes lowers the chances of discrepancies that occur across multiple tax periods.
Additionally, you should note that GSTR-2A is not a filing document, but rather a continual reference tool for reconciliation. Regular comparison of GSTR-2A with purchase records allows businesses to follow up with non-compliant suppliers and ensure that acceptable invoices appear on the proper GSTR-2B. This proactive strategy improves internal controls and ensures correct ITC planning.
Common Scenarios & Use-Cases
The difference between GSTR-2A and 2B is clear when applied to the common GST compliance issues encountered by businesses:
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Late supplier filings: When a supplier submits GSTR-1 after the 13th (cut-off), the invoice appears in GSTR-2A immediately. However, it is only recorded in GSTR-2B for the next tax period.
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Amendments after the cut-off date: If a supplier modifies invoice data after the cut-off date for a certain month, the changes are immediately reflected in GSTR-2A. In contrast, GSTR-2B only includes such changes in the statement prepared for the next period.
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Invoice mismatches: Since GSTR-2A is dynamic, differences in invoice value, tax amount, or GSTIN are apparent early on. GSTR-2B solely includes the final, cut-off-based position for ITC eligibility.
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Missing invoices: Invoices that suppliers did not upload do not display on either statement. However, a frequent assessment of GSTR-2A helps discover such gaps early, whereas GSTR-2B validates whether ITC may be claimed for the time.
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Invoice Rejection: If a supplier uploads a wrong invoice, you cannot reject it in GSTR-2A. However, in GSTR-2B (via IMS), you can explicitly "Reject" the invoice so it does not become part of your valid ITC.
Best Practices for Businesses: Reconciling and Filing
To achieve accurate ITC claims and prevent GST disputes, companies should develop disciplined reconciliation and filing methods that use both statements effectively:
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Review Draft GSTR-2B on IMS: Between the 14th and 20th of the month, review the auto-drafted statement on the Invoice Management System.
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Take Action: Accept valid invoices, reject erroneous ones, and mark invoices as Pending if goods are not yet received.
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Always use Final GSTR-2B for GSTR-3B: It gives a fixed, period-by-period view of qualifying ITC in accordance with IMS actions.
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Monitor supplier compliance: Use the dynamic nature of GSTR-2A to track whether suppliers are filing on time.
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Maintain the right documentation: Keep tax invoices and IMS action logs to back up ITC claims during audits.
Conclusion
Understanding what is 2A and 2B in GST is crucial for making accurate and valid ITC claims. GSTR-2A continues to operate as a live monitoring tool that records supplier conduct and invoice movements, whereas GSTR-2B is the legally required statement for return filing.
The GST structure, supported by CBIC rules and system validations on the GST site, still requires ITC to be claimed only on invoices reported in GSTR-2B. Businesses that match their reconciliation operations with this framework are better prepared to prevent reversals, interest obligations, and compliance notifications.
