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GSTR-2A has been removed from the GST Portal for the month of January 2022 and onwards, only GSTR-2B shall be available.

GSTR-2A till December 2021 shall be available. Vide Notification No. 40/2021-Central Tax dated 29th December, 2021.

Form GSTR-2A is a system generated Statement of Inward Supplies for a recipient. Form GSTR-2A will be generated in below scenarios: When the supplier uploads the B2B transaction details in their Form GSTR-1 / 5. ISD details will be auto-populated on submission of Form GSTR-6 by their Input Service Distributor.

Previously GSTR 2A and GSTR 2B both used to be showed in GST Portal, where assesses used to be confused which data to be used while claiming GST inputs. Where GSTR 2A used to be variable i.e it keeps on changing with return filling update. While GSTR 2B is fixed and static after 14th of every month.

GSTR-2A removed from GST Portal from January 2022 & onwards

As Per Notification No. 40/2021-Central Tax dated 29th December, 20211. Rule 36(4) has been amended and new sub rule (4) has been inserted which says

No input tax credit shall be availed by a registered person in respect of invoices or debit notes the details of which are required to be furnished under sub- section (1) of section 37 unless,

(a) the details of such invoices or debit notes have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility; and

(b) the details of such invoices or debit notes have been communicated to the registered person in FORM GSTR-2B under sub-rule (7) of rule 60.”

Now only ITC will be allowed to take only if that inputs are Reflected in GSTR 2B. Now no Inputs can be taken which are not reflected in GST 2B.

Now GSTR 2B will prevail Over GSTR 2A. GSTR 2B is generated on 14th of Every Month. As GSTR 1 is filled on 11th of every month and 13th is monthly IFF date. Therefore 5% Inputs Excess cannot be now.

Disclaimer: – The Above Post is Just for Sharing Information.

Can Reach me on [email protected]

Notification copy has been attached.

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Hello Friends & Professional Colleague, I am Young Chartered Accountant. I have started my Practice since last 6 Months. I have Cleared my CA Final Exams on January 2019, Then I got placed through campus placement in ICICI Bank with DMII position that is quite good post in initial stage. I work View Full Profile

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3 Comments

  1. Bharghav Ksvi says:

    Madam, is there any official communication that GSTR 2A is removed. I am assuming that it disappeared from the portal due to some bug and was restored later.

    1. KOMAL AGARWAL says:

      Bharghav Ksvi,
      I have further clarified mentioning the notification No. about the implication of GSTR 2A & GSTR 2B. For further queries contact below.
      Email:- [email protected]
      M.Phone:- 8250462703

      Regards,
      CA Komal Agarwal

      1. Bharghav Kavi says:

        Fully agree about the implications madam. The notification says that input can be availed only if the Supplier has communicated the same through 2B. But the title of this articles reads that 2A is removed from Portal w.e.f January.
        2A is still available as on date. So is there any official communication that 2A is removed. Else the title of this article may mislead the readers if 2A is still available on the Portal

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