- GSTR-2A and GSTR-2B are key for Input Tax Credit management in GST compliance.
- GSTR-2A is a real-time purchase register, while GSTR-2B is a monthly ITC statement.
- GSTR-2B is used for claiming ITC in GSTR-3B returns since August 2020.
- GSTR-2A updates continuously; GSTR-2B is generated on the 14th of each month.
- GSTR-2A is used for purchase reconciliation; GSTR-2B for ITC claims.
- GSTR-2A sources data from GSTR-1, 5, 6, 7, 8; GSTR-2B from GSTR-1, 5, 6, ICEGATE.
- GSTR-2B provides ITC eligibility status; GSTR-2A does not.
- GSTR-2A allows up to 500 entries; GSTR-2B allows up to 1,000 entries.
- GSTR-2A has no cut-off date; GSTR-2B has a cut-off at midnight on the 13th.
- GSTR-2A includes sections for B2B supplies, ISD credits, TDS/TCS credits, and import data.
- GSTR-2B offers a stable dataset for monthly compliance, capturing data until the 13th.
- Key timeline: Suppliers file GSTR-1/IFF by Day 11, GSTR-2B data cut-off on Day 13, GSTR-2B generated on Day 14, reconciliation from Day 14-20.
Source: mastersindia.co
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
