Difference between GSTR 2A and GSTR 2B
Date of generation
GSTR 2A – GSTR 2A is dynamic. GSTR 2A starts getting populated as soon as invoices are uploaded/ auto-populated in GSTR1 by their suppliers.
GSTR 2B – GSTR 2B gets generated on 14th of every month.
Dynamic/Static
GSTR 2A – GSTR 2A is dynamic. It keeps getting updated as and when invoices are uploaded/ auto-populated in GSTR1 by their suppliers.
GSTR 2B – GSTR 2B is static. Once generated, it does not change.
Cut off date
GSTR 2A – GSTR 2A is dynamic and does not have a cut off date. It keeps getting updated as and when invoices are uploaded/ auto-populated in GSTR1 by their suppliers.
GSTR 2B – GSTR 2B is static. Cut-off dates for GSTR-2B generation are on the basis of due dates of GSTR-1, GSTR-5 and GSTR-6 as illustrated below.
• For monthly GSTR-1 filers, any GSTR-1 filed between the due date of furnishing for previous month (M-1) to the due date of furnishing of GSTR-1 for the current month (M). For example, GSTR-2B generated for the month of Jan, 2021 contains the details of all the documents filed by suppliers in their monthly GSTR-1 from 00:00 hours on 12th Jan, 2020 to 23:59 hours on 11th Feb 2020.
• For quarterly GSTR-1/IFF, GSTR-5 and 6 filers, any IFF/GSTR-1/5 and GSTR-6 filed between the due date for previous month (M-1) to the due date of furnishing for the current month (M). For example, GSTR-2B generated for the month of Jan, 2021 contains the details of all the documents filed by suppliers in their quarterly GSTR-1/IFF, GSTR-5 and 6 from 00:00 hours on 14th Jan, 2021 to 23:59 hours on 13th Feb 2021.
• The documents furnished by the supplier in any GSTR-1/IFF, GSTR-5 and 6 would reflect in the next open GSTR-2B of the recipient irrespective of the date of issuance of the concerned document. For example, if a supplier furnishes a document INV-1 dt. 15.05.2020 in the FORM GSTR-1 for the month of July, 2020 filed on 11th August 2020, the details of INV-1, dt. 15.05.2020 will get reflected in GSTR-2B of July 2020 (generated on 12th August 2020) and not in the GSTR-2B of May, 2020.
Calculation of ITC
GSTR 2A – Prior to Jan 2022, ITC could be calculated either using GSTR 2A or GSTR 2B
GSTR 2B – For any return filed from Jan 2022, ITC is to be calculated as per GSTR 2B. (As per Rule 36(4)).