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Solution Needed

MPR Sanjay Kumar (3101 Points)

26 May 2022

what is the main differences of gstr 2A and 2B? please explain me

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6 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14593 Points)
Replied 26 May 2022

1) GSTR2A is Dynamic statement changing constantly , every day .
GSTR2B is Static statement , remain constant no changes .

2) GSTR2A dose not provide any bifurcation
GSTR2B provide bifurcation .

3) when supplier file the return of privious period , ITC will reflect in GSTR2A in previous period for i.e If supplier file return for the month of April in July ,ITC will reflect in April GSTR2A .
However in case of GSTR2B , when supplier file return for the month of April in July then ITC of April will reflect in the month of July only in GSTR2B .

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MPR Sanjay Kumar (3101 Points)
Replied 26 May 2022

But what shows in gstr 2b that only we should have to claim??

prasad Nilugal ( GST Practitioner & Accounts ) (14593 Points)
Replied 26 May 2022

Only Your purchase details as per books of accounts , reflected in GSTR2B that you have to
claim of course you have to fulfill all other conditions too as per CGST act to claim Input
tax credit .