What's the difference between GSTR2A & GSTR2B? was one of the question which interviewer asked me during the interview. As I handle GST of the company in which I am currently working I was aware of the answer. Same question was asked to the other person who also came for an interview. He was handling import export related work & was unaware of this difference. I thought there might be others to who might not be handling GST related work, but want to know it. So I thought to write a detail article on this topic & later will cover other topics too.
What is GSTR2A?
A. Introduction
Form GSTR2A gives the details of Input that company can avail by filing return. But what make it different from GSTR2B is- it is Dynamic in nature. It may vary day to day when the supplier uploads the documents. In short we can say It contains information of Auto Drafted Supplies.
B. Detailed Info
Form 2A is automatically generated return that shows inbound supplies (purchase-related transactions) that happen in a given context in any organization. It is very important to understand how this statement is generated? What are the source from which it takes data? Below points will solve the questions.
2. From GSTR5- The return which a Non-Resident files.
3. From GSTR6- The return which is filed by a Input Service distributor.
4. From GSTR7- The return which is filed by Tax Deductor
5. From GSTR8- The return which is filed by an e-commerce operator
6. It covers the details of imports of goods as well as an inward supply of goods from SEZ units/developers.
C. Major Difference
When supplier files return of any previous period the ITC will be reflected in 2A of the previous period for which it is filed.
For eg. GSTR1 of Oct-2022 filed in Jan-2023 then the ITC will be reflected in GSTR 2A of Oct-2022
What is GSTR2B?
A. Introduction
Form GSTR2B also gives the detail of Input that company can avail by filing return. But what make it different from GSTR2A is- it is Static in nature. It remains constant in nature. GSTR2B cannot change. In short we can say It is an Auto Drafted ITC (Input Tax Credit) Statement.
B. Detail Info
GST2B is a new static month-by-month auto-drafted statement introduced after GSTR2A. It is bit similar to the 2A report but it remain constant or unaltered for that particular period. The data do not change even if the suppliers make modifications in consecutive months. Below points are the sources of 2B generations.
2. From GSTR5- The return which a Non-Resident files.
3. From GSTR6- The return which is filed by a Input Service distributor.
4. It covers the details of imports of goods as well as an inward supply of goods from SEZ units/developers.
C. Major Difference
When suppliers files return, of any previous period then ITC will be reflected in the GSTR2B of the current period in which it is filed.
For eg. GSTR1 of April-22 filed in Dec-22 then the ITC will be reflected in GSTR2B of Dec-22
Which form to consider while filing 3B returns?
There is bit confusion going around what to consider while filing 3B return. I would not suggest you anything. I would rather say what I do- I consider 2B while filing 3B return. I had asked my few colleague what they consider while filing return majority voted for 2B some of them voted for 2A. To concluded with it's totally your call.
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