Form GSTR 2A is a purchase-related dynamic tax return that is automatically generated for each business by the GST portal and Form GSTR-2B is a new static month-wise auto-drafted statement for regular taxpayers (whether or not opted into the QRMP scheme) introduced on the GST portal. Article analyses difference between Form GSTR 2A and Form GSTR 2B.
|Particulars||GSTR 2A||GSTR 2B|
|Nature||It is dynamic in nature. It may vary day to day, when the supplier uploads the document||It remains constant in nature. GSTR 2B cannot change, based on suppliers’ future actions.|
|Doesn’t Provides Bifurcation||Provides Bifurcation|
|Major Difference||When Supplier files return of any previous period, then ITC will be reflected in the GSTR – 2A of the previous period for which it is filed.
Eg: GSTR 1 of April filed in July , ITC will be reflected in GSTR – 2A of April.
|When Supplier files return, of any previous period then ITC will be reflected in the GSTR – 2B of the current period in which it is filed.
Eg: GSTR-1 of April filed in July , ITC will be reflected in GSTR – 2B of July .