FinyaaraGSTR-2A vs GSTR-2B: the difference, and which to use
Both show the purchases your suppliers have reported. GSTR-2A keeps changing; GSTR-2B is fixed for each month. Your ITC claim in GSTR-3B goes by GSTR-2B.
Side by side
| GSTR-2A | GSTR-2B | |
|---|---|---|
| Changes? | Yes, every time a supplier files or amends | No, fixed once generated for the month |
| When | Updated continuously | Generated on the 14th of the next month |
| What a month includes | Documents dated in that month, whenever the supplier reported them | Documents suppliers reported between one cut-off and the next, whatever their date |
| Says if ITC is available | No | Yes, with a reason when it isn't |
| Decides your ITC claim | No | Yes |
| TDS and TCS credits | Yes, from GSTR-7 and GSTR-8 | No |
Why GSTR-2B decides your ITC
Section 16(2)(aa) of the CGST Act, in force since January 2022, allows ITC only on invoices your supplier has reported and that are communicated to you, which is GSTR-2B. Because GSTR-2B is fixed, it gives a stable number to match against your books and to file in GSTR-3B. GSTR-2A can show an invoice one day and a changed figure the next.
Since the Invoice Management System (IMS) arrived, you can also accept, reject or keep pending each supplier invoice before filing, and GSTR-2B reflects those choices.
What GSTR-2A is still good for
- Spotting late filers. An invoice in 2A but not in this month's 2B was reported after the cut-off. It will show up in next month's 2B.
- Checking an invoice by its own date, for example when answering a notice about a particular month.
- TDS and TCS credits deducted or collected by others, which appear in 2A and not in 2B.
In practice
- After the 14th, reconcile that month's GSTR-2B against your purchase books. Our GSTR-2B reconciliation guide covers how.
- Claim ITC in GSTR-3B only on what matched, leaving out blocked credits under Section 17(5).
- For bills still missing, check GSTR-2A to see whether the supplier filed late, and chase the ones who haven't filed at all.
- Carry missing bills forward and check them against next month's GSTR-2B.
See the GST due dates for when GSTR-2B is ready and when GSTR-3B is due.
Questions
Should I claim ITC based on GSTR-2A or GSTR-2B?
GSTR-2B. Since 2022, ITC can be claimed only on invoices communicated to you in GSTR-2B. GSTR-2A is useful for spotting late filings, but it doesn't decide your claim.
Why is an invoice in GSTR-2A but not in my GSTR-2B?
Usually because the supplier reported it after the cut-off for that month's GSTR-2B. It will appear in a later month's GSTR-2B, and you claim it then.
When is GSTR-2B generated?
On the 14th of the following month. If you accept, reject or keep pending invoices in the Invoice Management System (IMS), you can recompute it before filing GSTR-3B.
Reconcile GSTR-2B against Tally, bill by bill
Upload a client's GSTR-2B and Finyaara matches it against their TallyPrime purchase books, and checks missing bills again against every later GSTR-2B.
General information, not tax advice. Rules change; check anything that matters with your CA.