1.What is GSTR-2B?
Form GSTR-2B is auto generated statement of ITC available, as the details submitted by their suppliers, through GSTR-1, GSTR-5 and GSTR-6.it also contains information of import from the ICEGATE system including inward supplies of goods received from Special Economic Zone.
GSTR-2B can be used to take exact input in GSTR-3B , because the data in GSTR-2B is static that will not change after a month .It is only a “read-only static auto-drafted” ITC statement no need to file as return.
2.General Points:
(a) GSTR-2B generates 12th of the next month, i.e. 12th-September for the month of August.
(b) Taxpayer can’t change any field even if incorrect data showing.
(c) Its available to download individual table wise.
(d) It can be saved for the future reference as it can’t be change by the supplier.
(e) If data is more than 1000 in number taxpayer can use advance search option.
(f) Lower chance of data duplication if input taken as per GSTR-2A.
(g) It’s available for the July-2020 onward months, not before that.
3.Which Taxpayer can view the GSTR-2B?
Form GSTR-2B is available only for:
(a) Normal taxpayers
(b) SEZ taxpayers
(c) Casual taxpayers.
4.Form GSTR-2B summary is bifurcated into following two summaries:
(a) ITC Available: A summary of ITC available as on the date of its generation and is divided into credit that can be availed and credit that is to be reversed (Table 3)
(b) ITC not Available: A summary of ITC not available and is divided into ITC not available and ITC reversal (Table 4).
5.At what date GSTR-2A Data is available?
Form GSTR-2B will be generated for every month on the 12th day of the next month. For example, for the month of NOV-2020, the statement will be generated and made available to the registered person on 12th DEC-2020.
Example :M/S ABC. has submitted it’s GSTR-1 for the month of july-2020 on 13th august-2020, which contains sales to M/s XYZ. In this case these Bills will not be visible in GSTR-2B of XYZ in July-2020.
6.Difference between GSTR-2A & 2B:
A- GSTR-2A is Dynamic in nature which can be changed time to time whereas GSTR-2B is static in nature, once GSTR-2B generated can’t be changed.
B- Source of Information is GSTR-1,GSTR-5,GSTR-6,GSTR-7,GSTR-8,and ICES whereas in GSTR-2B Source of information is GSTR-1,GSTR-5,GSTR-6 and ICES that’s why GSTR-2B does not contains data of TDS and TCS .
For any Clarification contact: Gstex.akb@gmail.com
Author Bio
One supply invoice was missed out in April-21 GSTR1. This missed out supply invoice is now filed in July-21 GSTR-1.
QUERY: which month’s GSTR 2A will be effected i.e., April-21 or July-21.
April21 GSTR-2A
July21 GSTR-2B
IN 2B IT SHOWS ITC AVAILABILITY NO REASON IS CODE C IT MEANS WHAT
Till Dec 2020 we have taken ITC as per 2A but from jan 2021 it is auto populating as per 2B. Jan 2B data consisting of dec, nov 2020 ITC also. how we can take input for the month of jan 2021?should we ignore the dec and nov bills and balance should be take or else should we consider as it is as per 2B?
Sir, If you have already taken the credit of the invoices for Nov and Dec in the respective months GSTR-3B, then you cannot take the same again now in Jan-21 GSTR-3B, the reason for it being reflected in the GSTR-2B of Jan-21 is because your supplier has filed his GSTR-1 belatedly most likely after 13th of December and hence its getting reflected in Jan-21 GSTR-2B. Regards
Sir,
WHICH ITC WE HAVE TO CLAIM ? ITC OF GSTR2A OR ITC AS PER GSTR2B OR AS PER BOOKS, PLEASE CONFIRM.
as the auto populated GSTR-3B is based on 2B, in general you can take the input as per GSTR-2B, but if you have invoice with valid proof you can take input as per books. but at least try to avoid input which are even not showing in GSTR-2A.
We are doing E-commerce sales, Invoice of Amazon we received in 31 Jan 2021 is showing in GSTR2A ON FEB 12 2021. But it is not showing in GSTR2B either in January Data or in February Data. So what to do in that case? Kindly suggest
If gstr1 of your suppliers or service provider had file their return after 13th march then it will show in march months GSTR-2B, because gstr2b contains the data filed upto 13th of the next month …
Your input will show in march months gstr2b..
If some bills Showed in GSTR-2A but not Showed in GSTR-2B then what will do?
that will show in next month in 2B..