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Glossary

What is GSTR-2A vs GSTR-2B?

Written for businesses in India. Elsewhere, start from your country page or the global glossary.

Two statements of your purchases built from your suppliers' returns. One moves, one stays still, and only one decides your credit.

Updated

In short

GSTR-2A is a live view of purchases your suppliers report, and GSTR-2B is the fixed monthly statement that decides your ITC. SimpleERP's purchase register is what you check GSTR-2B against.

GSTR-2A and GSTR-2B both list the purchases your suppliers have reported in their returns. GSTR-2A is dynamic: it updates whenever a supplier files or amends, even months later. GSTR-2B is a static statement generated once a month for a fixed period, and it is the basis for the input tax credit you may claim in GSTR-3B. Both are read-only and come from the GST portal.

GSTR-2A vs GSTR-2B: a worked example

In July 2026 Lakshmi Steel Furnitures posts a ₹15,000 bill carrying ₹2,700 of GST from one supplier. The supplier files its July GSTR-1 late, on 20 August, after the cut-off for July's GSTR-2B. Here is what each statement shows.

StatementShows the ₹15,000 bill?Effect on credit
GSTR-2B for July, generated 14 AugustNo, fixed before the supplier filedJuly credit is ₹27,612, not ₹30,312
GSTR-2A for July, viewed on 21 AugustYes, updated the day the supplier filedNone: GSTR-2A is not the basis for the claim
GSTR-2B for August, generated 14 SeptemberYes₹2,700 claimed in August's GSTR-3B

GSTR-2A and GSTR-2B side by side

GSTR-2AGSTR-2B
Changes after it appearsYes, each time a supplier files or amendsNo, fixed for the period, apart from Invoice Management System actions before GSTR-3B
Basis for the credit claimed in GSTR-3BNoYes
Best used forChasing suppliers who filed late or amendedDeciding the month's input tax credit

When do GSTR-2A and GSTR-2B disagree?

Three cases cause most gaps. A supplier files GSTR-1 after the cut-off, so the bill shows in GSTR-2A for its own month but in GSTR-2B for a later month. A supplier amends an invoice, which changes GSTR-2A at once but reaches GSTR-2B only in the month of the amendment. And a quarterly filer under QRMP that skips the optional monthly invoice upload reports its bills only with the quarter's GSTR-1. In each case, match your purchase register against GSTR-2B, not GSTR-2A.

FAQ

Questions, answered

Which one should I use to claim input tax credit?

Input tax credit is claimed on the basis of GSTR-2B, not GSTR-2A. Credit in GSTR-3B is limited to what appears in GSTR-2B for that period, under the rules as notified. GSTR-2A helps you chase suppliers who filed late, but it is not the statement your claim is checked against.

Is GSTR-2A still useful?

GSTR-2A is still useful as a running record of what suppliers have reported for each month, including late filings and amendments made after GSTR-2B was fixed. Accountants use it to find bills that will reach a later GSTR-2B and to confirm that a supplier's amendment has gone through.

Why does a bill appear in GSTR-2A but not in GSTR-2B?

A bill appears in GSTR-2A but not in GSTR-2B usually because the supplier filed or amended after that month's GSTR-2B cut-off. The bill will appear in a later month's GSTR-2B, and the credit moves to that month. Keep the bill in your purchase register and note it as pending.

Can GSTR-2A and GSTR-2B totals differ for the same month?

GSTR-2A and GSTR-2B totals for the same month often differ, because GSTR-2A keeps growing as suppliers file late while GSTR-2B stays as generated. A gap is not an error by itself. Note the bills behind it as pending and look for them in the next month's GSTR-2B.

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