Auto-generated GST returns showing inward supplies from supplier GSTR-1 filings
GSTR-2A and GSTR-2B are auto-generated GST returns that show a registered business all the inward supplies (purchases) reported by their suppliers in their respective GSTR-1 filings. GSTR-2A is a dynamic document that updates in real-time as suppliers file or amend their GSTR-1 returns throughout the month. GSTR-2B, introduced in 2020, is a static monthly statement generated on the 14th of each month, providing a fixed snapshot of eligible and ineligible Input Tax Credit for that period. For Indian businesses, GSTR-2B is the primary document used to determine ITC eligibility when filing GSTR-3B. By comparing your purchase records with the data in GSTR-2B, you can identify invoices where the supplier has not filed their return, invoices with mismatched values, and credits that are ineligible. Regular reconciliation between your books and GSTR-2B is critical to avoid ITC reversals, notices from the tax department, and interest or penalty on wrongly claimed credits. Businesses should review GSTR-2B before filing every GSTR-3B to ensure accurate ITC claims.
You run a building materials shop in Pune. In February, you purchased goods worth Rs. 6,00,000 from 5 different suppliers and paid GST of Rs. 1,08,000. When you check your GSTR-2B on 14th March, you find that only 4 suppliers have filed their GSTR-1, showing invoices worth Rs. 5,20,000 with GST of Rs. 93,600. One supplier (Rs. 80,000 purchase, Rs. 14,400 GST) has not filed. You can only claim ITC of Rs. 93,600 in your GSTR-3B. You contact the missing supplier and ask them to file their GSTR-1 so the remaining Rs. 14,400 ITC becomes available next month.
GSTR-2A is a dynamic document that changes in real-time as suppliers file or amend their GSTR-1 returns — so the data keeps updating throughout the month. GSTR-2B is a static statement generated on the 14th of each month that does not change. GSTR-2B is the authoritative document for determining ITC eligibility when filing GSTR-3B.
No, GSTR-2A and GSTR-2B are auto-generated by the GST portal from your suppliers' filings. You do not file them. They are reference documents for you to verify which of your purchase invoices are reflected in the system and how much ITC you can claim in your GSTR-3B.
Contact the supplier immediately and request them to include the invoice in their GSTR-1 filing. Until the invoice appears in your GSTR-2B, you should not claim ITC on that purchase in your GSTR-3B. The credit will become available in a future period once the supplier files correctly.
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