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Under the GST regime in India, forms GSTR-2A and GSTR-2B are important returns statements that manage Input Tax Credit (ITC) details. While GSTR-2A is a dynamic, real-time auto-drafted statement, GSTR-2B is a static, auto-drafted document that plays a vital role in the reconciliation process. GSTR-2A reflects details on purchases from suppliers and gets updated as per their submissions in real time (for GSTR-1). As can be understood, both forms are important for tax compliance. Here, we take a look at the difference between GSTR-2A and GSTR-2B and how the forms have been designed to ensure that there is accurate matching of supplier filings with credits claimed.

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Also read: GST structure in India

Difference between GSTR-2A and GSTR-2B

Before we look into the individual contents of GSTR-2A and GSTR-2B, here’s a short, simplified comparison between the two types of GST returns filing forms. While both forms are auto-drafted, GSTR-2A is a dynamic form, while GSTR-2B is a static document that facilitates reconciliation for ITC claims.

For more details, visit the GST official website: //

GSTR-2A and GSTR-2B differences


Particulars/Aspects GSTR-2A GSTR-2B
Nature Dynamic Static (i.e., data remains unchanged)
Generation Updated in real-time as supplier’s file their GSTR-1 on outward supplies made Generated on a monthly basic (i.e., usually on the 14th of the following month)
Purpose To provide details on input tax credits from suppliers (i.e., outward supplies) Summarised view of previous month Input Tax Credit details
Visibility Changes are updated based on supplier filings and corrections made Cannot be changed once generated (Note: You can review GSTR-2B and reconcile mismatches in the next month)
Source Based on GSTR-1, GSTR-5, GSTR-6, GSTR-7 and GSTR-8 Based on GSTR-1, GSTR-5 and GSTR-6
Due date Real-time, no due date Cut-ff is usually 11th/13th of the month (for review), while generation is on the 14th (to view/download)
Usage Used for reconciling ITC on a monthly basis Used for claiming ITC in the return period
GSTR-1 dependence Based on supplier’s GSTR-1 filings Based on GSTR-1 filings of the previous month
ITC bifurcation Does not provide any bifurcations (i.e., all details are available) Provides details on available and not-available ITC
Reconciliation Facilitates reconciliation (ongoing) Assists in finalising ITC claims for the month

What is the main difference between GSTR 2A and GSTR 2B?

The main difference between GSTR-2A and GSTR-2B is that while GSTR-2A is a dynamic document, that gets updated in real-time as supplier’s upload their invoice details (i.e., outward supplies), GSTR-2B is a static document that taxpayers can view/download on the 14th of the following month.

Both forms are auto-drafted, but while GSTR-2A is used for reconciling ITC every month, GSTR-2B is for claiming ITC for the said period.

In the next section, let us deep dive into some of the components mentioned above for understanding GSTR-2A and GSTR-2B differences.

What is form 2B vs form 2A under GST?

Form 2A and 2B under GST regime are two important forms required for ITC claims and reconciliation.

  • Both forms are auto-generated
  • Form GSTR-2A is dynamic, while Form GSTR-2B is a static monthly-summary statement
  • GSTR-2A gets updated in real-time as supplier’s file their returns on outward supplies (sales), based on GSTR-1 submissions
  • Form GSTR-2B outlines ITC details (available and not-available) for a particular month
  • GSTR-2A enables businesses to reconcile their ITC regularly, while GSTR-2B is vital for taxpayer’s to claim ITC in GSTR-3B accurately

What is GSTR 2a and 2b due date?

For taxpayers, it’s important to adhere by the submission due dates for GSTR-2a and 2b to ensure there’s no penalty or fines.

GSTR-2a due dates:

As this is a dynamic form, there are no specific due dates. It gets updated as supplier’s up their invoices for GSTR-1 throughout the month. This makes GSTR 2a relevant and accessible up to the last day of the given month following the tax period.

GSTR-2b due date/cut-off date:

GSTR-2b is available for view/download on the 14th of the month following the tax period. The cut-off date however is the 11th/13th of the month, post which it can be reviewed.

For example, for transactions made in January 2024, GSTR-2b will be made available on 14th February 2024.

  • For those filing GSTR-1 monthly: GSTR-2b for January 2024 will contain all supplier filing details from 12 am on 12th January 2024 to 11:59 pm on 11th February 2024.

How to download GSTR-2B?

You can log in to your account on the GST portal using your official credentials and view the ‘Returns Dashboard’ section. You will have to fill in the tax period (year/month) and can ‘View’ and/or ‘Download’ GSTR-2B on your device and save the document (PDF/Excel).

GSTR 2a GSTR 2b download

How to reconcile GSTR 2a and 2b?

When considering the difference between GSTR 2a and GSTR 2b in GST it’s also important to take a look at GSTR-2a and 2b reconciliation.

These two returns forms are reconciliation statements ensuring that supplier tax details are aligned with the taxpayers ITC details to ensure compliance. Any mismatch in GSTR 2A and 2B should therefore immediately get flagged, rectified and adjusted in GSTR-3B filing records.

Steps in GSTR-2a and 2b reconciliation:

  • Login to the GST portal to access both forms (check ‘Returns Dashboard’)
  • Review and compare GSTR-2a vs GSTR-2b (Note here: GSTR-2b is dynamic, so check details once GSTR-2b is available)
  • Spot any mismatch in GSTR 2A and 2B caused due to delay in updating details, misses or changes made by the supplier (Note: Check your accounts books, purchase orders, etc.)
  • Keep a list of all incorrect details and discrepancies to check and discuss with your suppliers or adjust in the subsequent filings
  • Ensure your ITC claims are accurate and consistent by adjusting your tax filings based on GSTR-2a and 2b reconciliation data

GSTR 2a and GSTR 2b reconciliation

Why is Form GSTR-2a and GSTR-2b important?

For efficient tax management and GST compliance, it’s important to understand the difference between GSTR-2A and GSTR-2B and its role, importance and benefits.

  • Allows to verify input credit claims on purchases and ensure ITC accuracy
  • Facilitates reconciliation of purchase invoices (suppliers) with credit received
  • Prevents tax evasion through timely GSTR-2a and GSTR-2b reconciliation
  • Streamlines the process of GST returns filings
  • Accurate claiming of ITC enables businesses to improve their financial health and compliance requirements

*This article is for information only. For more details please visit the official GST website or consult with a GST practitioner or CA or tax consultant for professional advice.




Sohini Banerjee

Sohini is a seasoned content writer with 12 years’ experience in developing marketing and business content across multiple formats. At Tata nexarc, she leverages her skills in crafting curated content on the Indian MSME sector, steel procurement, and logistics. In her personal time, she enjoys reading fiction and being up-to-date on trends in digital marketing and the Indian business ecosystem.