GSTR 2B vs 2A

Question

GSTR 2B vs 2A

Accepted Answer

GSTR 2B is a static statement generated on the basis of GSTR 1, 5, 6, 7 filed by suppliers, while GSTR 2A is a dynamic statement reflecting purchases as per suppliers' GSTR 1.

GSTR 2B is auto-populated and cannot be edited by the recipient, while GSTR 2A can be edited by the recipient.
GSTR 2B provides a consolidated view of all invoices received from various suppliers, while GSTR 2A shows individual invoices from each supplier.
GSTR 2B is generated on the 12th of the following month, while GSTR 2A is updated continuously as suppliers file their GSTR 1.
GSTR 2B helps in reconciling input tax credit, while GSTR 2A helps in verifying the accuracy of invoices uploaded by suppliers.

Accepted Answer

Why is there a difference between GSTR-2A and 2B? Yes. The GSTR-2A is a dynamic statement that gets updated whenever a taxpayer's suppliers file their GST return of outward supplies. On the other hand, the GSTR-2B is a static statement containing details of input tax credit only for a particular return period.

GSTR 2B vs 2A

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