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Glossary

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

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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