Difference Between GSTR 2A and GSTR 2B
If you are liable to pay GST, or if you fall under the GST tax regime, it is essential that you know the main returns and statements that need to be filed each year. Among the GST returns that you should be aware of, GSTR-2A and GSTR-2B are right at the top. Let us take a closer look at what these forms entail and understand how they differ from one another.
What is GSTR-2A?
Form GSTR-2A is automatically generated by the system and populated as needed by the GST portal. It contains the details of inbound supply, that is, it includes the details of the purchase-related transactions of each business. Wondering how the details in Form GSTR-2A are auto-filled? Well, the information in this form is sourced from the following returns.
- Form GSTR-1 – Return to be filed by a normal registered person
- Form GSTR-5 – Return to be filed by a non-resident
- Form GSTR-6 – Return to be filed by an input service distributor
- Form GSTR-7 – Return to be filed by the tax deductor
- Form GSTR-8 – Return to be filed by an e-commerce operator liable to collect the tax
These forms contain the details provided by sellers and suppliers, and the GSTR-2A form gathers this information and is auto-populated. In addition to the purchase transaction details, GSTR-2A contains information on imports and supplies from SEZ units.
Do remember that GSTR-2A filing is not possible or necessary. It is a read-only form that contains important information about the particulars mentioned above.
What is GSTR-2B?
GSTR-2B is also a system-generated form that is auto-populated. It is a static document that contains details of the input tax credit. The source for the information in GSTR-2B is as follows.
- Form GSTR-1 – Return to be filed by a normal registered person
- Form GSTR-5 – Return to be filed by a non-resident
- Form GSTR-6 – Return to be filed by an input service distributor
Difference between GSTR-2A and GSTR-2B
Now that you know what GSTR-2A and GSTR-2B are, let us take a look at the main differences between these two forms.
| Particulars | GSTR-2A | GSTR-2B |
| Type of statement | This is a dynamic statement | This is a constant or static statement |
| Nature of data | The data in the GSTR-2A is continuously changing | The data in the GSTR-2B is constant |
| Source of data | The source of the data in GSTR-2A includes GSTR-1, GSTR-5, GSTR-6, GSTR-7, and GSTR-8 | The source of the data in GSTR-2A includes GSTR-1, GSTR-5, and GSTR-6 |
| Eligible and ineligible input tax credit | GSTR-2A does not offer any bifurcation between an eligible and ineligible input tax credit | The bifurcation between eligible and ineligible input tax credit is present in GSTR-2B |
| Purpose of the statement | GSTR-2A contains purchase-related information based on the data obtained from suppliers | GSTR-2B contains the details of the input tax credit and provides this information to the recipient of the supplies |
If you are new to the GST tax regime, it can get quite confusing to look at the different forms that need to be submitted. But now that you know what GSTR-2A and GSTR-2B are, and what the difference between them is, you can promptly file the forms as and when they are due if they are applicable to you.
