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

In-Eligible Credit

Doesn’t Provides Bifurcation Provides Bifurcation
Data Source
  • GSTR-1/IFF
  • GSTR-5 (Non Resident)
  • GSTR – 6 (ISD)
  • GSTR – 7 (GST –TDS)
  •  GSTR – 8 (GST –TCS)
  • GSTR- 1/IFF
  •  GSTR-5 (Non Resident)
  • GSTR – 6 (ISD)


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 .

Author Bio

Qualification: CA in Practice
Company: Oswal & Heda Chartered Accountants
Location: Pune, Maharashtra, India
Member Since: 27 Mar 2021 | Total Posts: 12
Anubhav has over 5 years of professional experience in handling Audit & Assurance of various entities, Direct & Indirect Tax Advisory services, Project financing, Litigation Services, RERA, Preparation and Finalization of Income Tax returns, Monthly Compliance which includes GST, TDS and oth View Full Profile

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September 2021