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. |
| Data | Changes Continuously | Constant |
| Eligible/
In-Eligible Credit |
Doesn’t Provides Bifurcation | Provides Bifurcation |
| Data Source |
|
|
| 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 . |
Does it require to reconcile GSTR 2A?
SUPPER great explained
good difference explained