February 20, 2023

GSTR-2A and GSTR-2B: Know the Key Differences

GST has been a game-changing tax reform for the Indian economy. It has been introduced to replace multiple indirect taxes and simplify the taxation system. However, with the implementation of GST, there has been a lot of confusion regarding various concepts and procedures, such as GSTR-2A and GSTR-2B.

What is GSTR-2A?

GSTR-2A is an auto-populated return that is generated on the basis of details furnished by the suppliers of goods/services in their GSTR-1. It is a draft statement that gives a summary of all the purchases made by a taxpayer, including the details of inward supplies. The data is made available to the recipient on a near-real-time basis, and it helps in claiming Input Tax Credit (ITC).

What is GSTR-2B?

GSTR-2B is a new concept introduced by the GSTN (Goods and Services Tax Network) to provide an auto-populated view of a taxpayer's inward supplies from registered taxpayers. It is a static return that is generated after the due date of filing GSTR-1 by the suppliers of goods/services. It is an improved version of GSTR-2A, and it helps in reconciling the data to claim ITC.

Key Differences between GSTR-2A and GSTR-2B

Here are some significant differences between GSTR-2A and GSTR-2B:

1. Timelines

GSTR-2A is generated on a near-real-time basis and is updated as and when the suppliers file their GSTR-1. On the other hand, GSTR-2B is generated after the due date of filing GSTR-1, and it is available for viewing until the next due date of GSTR-1.

2. Types of Supplies

GSTR-2A includes all types of purchases made by a taxpayer, including B2B, B2C, and imports. GSTR-2B, on the other hand, includes only B2B supplies.

3. Eligibility for ITC

GSTR-2A provides an opportunity to claim provisional ITC, while GSTR-2B provides final ITC, which means that it considers only the eligible and permissible ITC. One can claim ITC on the basis of GSTR-2B only if the supplier has filed GSTR-1 and has paid the tax due.

4. Availability of Data

GSTR-2A is available for viewing and downloading on a near-real-time basis. GSTR-2B, on the other hand, is only available for viewing and downloading after the due date of GSTR-1.


Thus, GSTR-2A and GSTR-2B are two separate returns that help in reconciling data and claiming ITC. While GSTR-2A is auto-populated and provides a near-real-time view of inward supplies, GSTR-2B is a static return that provides a final view of inward supplies. It is essential for businesses to understand the key differences between the two returns to take full advantage of the benefits of GST and claim the eligible ITC.


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