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GSTR2B and GSTR2A

13 July 2023

Could anyone clearify the differance between GSTR2B & GSTR2A pl. ?

Can we consider itc of GSTR2A only data as a asset ?

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6 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14863 Points)
Replied 13 July 2023

1) GSTR2A is Changing,
GSTR2B is constant

2) No Bifurcation in GSTR2A
Bifurcation in GSTR2B .

3) In GSTR2A , Invoice reflect , for the month it's belong , for example if you file April month invoice in July month, it will reflect in GSTR2A of April month .

In GSTR2B Invoice will reflect in same Current month (July) .

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RAJA P M ("Do the Right Thing...!!!") (128101 Points)
Replied 13 July 2023

Could anyone clearify the differance between GSTR2B & GSTR2A pl. ?

GSTR 2A - Its shown Your purchase bills which is "UPLOADED" by Supplier in GST PORTAL.

GSTR 2B - It's shown Your purchase bills which is "FILED" by Supplier in GST portal.

Can we consider itc of GSTR2A only data as a asset ?
- No. ITC will be taken as per GSTR 2B.

1 Like

Pranav Kothari (4 Points)
Replied 16 July 2023

What should we do if some invoices shows in GSTR-2A but not in GSTR-2B ?

RAJA P M ("Do the Right Thing...!!!") (128101 Points)
Replied 16 July 2023

Check out the filing date, if its after the due date then, wait for next month's GSTR 2B...

prasad Nilugal ( GST Practitioner & Accounts ) (14863 Points)
Replied 17 July 2023

As per section 16(2) of the CGST act , you have to take ITC as per GSTR2B , of course you have to fulfil all other conditions as per section 16(2) of the CGST act , and ITC should not be under blocked credit .

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Bablu Kumar Jha (Accounts Manager) (266 Points)
Replied 17 July 2023

I have same issue happen :

December 2022 - GSTR 1 Filed on 11th Jan and GSTR-3B filed on 29th June 2023, but ITC are not showing in July 2023 (Ideally it's updated on 13th July)

It's showing in GSTR 2A for the same month (Dec 2022)

Anyone can help me, what can I do here.

Thanks

Bablu Kumar Jha