GSTR 2A and GSTR 2B, Meaning, Importance and difference

What is GSTR 2B?

Form GSTR-2B is a read-only static auto-drafted ITC statement which will be generated for every registered person on the basis of the information furnished by his/her suppliers in their Form GSTR-1.

It also indicates : ITC on basis of following

• All the B2B information/documents (invoices, credit and debit notes) filed by suppliers in their monthly or quarterly GSTR-1/ IFF and GSTR-5 filed by NRTP taxpayers. 

• Information filed by ISD taxpayers in their GSTR-6. 

• Information of ITC of IGST paid on import of goods filed in ICEGATE.

The statement will clearly show document-wise details of ITC eligibility. ITC information will be covered from the filing date of GSTR-1 for the preceding month (M-1) up to the filing date of GSTR-1 for the current month (M). 

For instance, GSTR-2B generated for Jan 2024 will contain documents filed by their suppliers from 12 a.m. on 12th Jan 2024 up to 11:59 p.m. on 11th February 2024. The statement for Jan 2024 will be generated on 12th Jan 2024.

GSTR-2B is available to all normal, SEZ and casual taxpayers. Every recipient can generate it on the basis of the GSTR-1, GSTR-5 and GSTR-6 furnished by their suppliers. 

Benefits of GSTR 2B:

ITC reconciliation has became so easy with GSTR 2B.

Data in GSTR 2B is reported in a manner that, each and every transaction or document can be easily identified.

Importance of GSTR 2B

Reconciliation of ITC auto drafted in GSTR 2B and ITC we claim in GSTR 3B is important to ensure following.

1. No Excess ITC claimed in GSTR 3B

2. No ITC missed to claim

3. ITC is reversed as per the GST Rules

4. GST is paid on RCM basis wherever required

5. GSTR 2B indicates the respective tables or columns of GSTR-3B under which the input tax credit of an invoice/debit note must be taken.

How to access GSTR-2B on the GST portal and Which Tables it contain?

Video

When the ITC will not be available?

ITC will be marked as ‘not available’ in the following cases:

1.  Invoice or debit note for supply of goods or services or both where the recipient is not entitled to input tax credit as per the provisions of Section 16(4) of CGST Act, 2017. i.e Due date to file Sept GSTR 3B of the next FY or date of filing Annual return whichever is earlier.

2.  Invoice or debit note where the Supplier (GSTIN) and place of supply are in the same State while recipient is in another State.

3. When the purchaser is not eligible for Input Tax Credit towards an invoice or debit note is issued for the supply of goods or services, or both.

Detailed Format of GSTR 2B

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Comparison of GSTR-2A with GSTR-2B

GSTR-2B vs GSTR-3B : Matching Purchase register with GSTR-2B

Since GSTR 3B is auto populated from GSTR 2B, it is always important to match GSTR2B with Purchase Book.

Therefore, Difference between the ITC as per GSTR 2B and ITC in the books, demands Reconciliation of GSTR 2B and Purchase book.

Read "How to reconcile GSTR 2B with Purchase Book" :

Reconciliation of GSTR- 2B with Purchasebook

FAQ

1. Can I as a taxpayer make changes to or add document in my Form GSTR-2B/2A, in case there are any errors or omission in the details uploaded by my supplier taxpayers?

No, you cannot make any changes or add document to the Form GSTR-2B/2A, as it is a read-only ITC statement.

2. How are amendments taken into account for summary tables in GSTR- 2B?

Summary wise details of all amendment tables in Form GSTR-2B displays the differential tax amount (Amended – Original), i.e., the delta value. However, the document details will display revised details with reference to the original document.

3. Whether taxpayer is eligible to take credit / ITC on all the supplies auto-drafted in Form GSTR-2B?

Taxpayers would be eligible to avail input tax credit based on the ITC indicated in Form GSTR-2B, as per availability/ eligibility of ITC. However, there may be other scenarios for which Input Tax Credit may not be available to the taxpayers and the same has not been generated by the system in Form GSTR-2B. Taxpayers, are advised to self-assess and reverse or take such credit in their Form GSTR-3B.

4. Does reverse charge entries auto reflects in GTSR- 2B?

Reverse charge credit on import of services is not a part of this statement and to be entered by taxpayers in Table 4(A)(2) of FORM GSTR-3B. However, reverse charge on import of goods is auto populated from ICEGATE.

Disclaimer:- The opinions presented are exclusively those of the author CA Pratibha Varia. The material in this piece is intended purely for informational purposes and for individual, non-commercial consumption. It does not constitute expert guidance or an endorsement by any organization. The author, the organization, and its associates are not liable for any form of loss or harm resulting from the information in this article, nor for any decisions made based on it. Furthermore, no segment of this article or newsletter should be employed for any intention unless granted in written form, and we maintain the legal right to address any unauthorized utilization of our article or newsletter.