GSTR-2A and GSTR-2B are both reports generated by the GST portal in which invoices which are reported by your supplier in their IFF/GSTR-1 came.

Although, both are reports of the same entries, but there are some differences.

1. Timing of Entry

The major difference between GSTR-2A and GSTR-2B is the month in which an entry came in. In GSTR-2A, an entry shows in the month in whose IFF/GSTR-1, entry is reported by the other party. For example, a sales invoice for May is reported by the supplier in the month of July, so it will come in your GSTR-2A of July.

In GSTR-2B, an entry shows in a month if the IFF/GSTR-1 in which such entry is reported is filed from the 14th of that month to the 13th of the next month. For example, a sales invoice for May is reported by the supplier in the month of July, and such GSTR-1 is filed on 19th August, so it will come in your GSTR-3B of August. GSTR-2B considers the month in which you are eligible to take the input tax credit.

2. Dynamic v/s Static

GSTR-2A is a dynamic statement. It means, that it keeps on updating as the supplier keeps on filing return. For example, you download your GSTR-2A for month of July. After 2 days, another supplier files their GSTR-1 for July, so your GSTR-2A will get updated.

GSTR-2B is a static document. In other words, once it is generated then no changes are made in it. As it is generated on basis of filing date and not filing month. It is generated on 14th of every month.

3. Source of information

GSTR-2A is prepared on basis of GSTR-1, IFF, GSTR-5, GSTR-6, GSTR-7, GSTR-8, ICES.

GSTR-2B is prepared on basis of GSTR-1, IFF, GSTR-5, GSTR-6, ICES.

4. Download Method

GSTR-2A is a dynamic report and thus its generation takes time. On GST portal, once you request its generation it takes approx 10-20 minutes for its generation.

GSTR-2B is downloaded instantly.

5. GSTN advisory on ITC claims

GSTR-2A does not contain information/advisory on the action a taxpayer is supposed to take.

GSTR-2B contains an advisory against each section on whether the ITC is eligible, ineligible or reversible, for the taxpayer to take action accordingly in his GSTR-3B.

6. Usage

Input tax credit is auto-filled in GSTR-3B on basis of GSTR-2B of the month.

GSTR-2A is not used by GST portal for any purpose.