GSTR-2A vs GSTR-2B: Key Differences Explained (2026 Guide)

Understanding GSTR-2A and GSTR-2B

Both GSTR-2A and GSTR-2B are auto-populated statements that show your purchase details and available Input Tax Credit (ITC). However, they have critical differences that affect GST compliance and ITC claims.

Quick Definition:

• GSTR-2A: Dynamic, real-time statement of inward supplies
• GSTR-2B: Static, monthly statement generated on the 14th of next month

Key Differences Between GSTR-2A and GSTR-2B

Comparison Table

Feature	GSTR-2A	GSTR-2B
Nature	Dynamic (changes continuously)	Static (locked after generation)
Updates	Real-time as suppliers file	No updates after 14th of next month
Generation	Auto-generated, always available	Generated on 12th-14th of next month
ITC for filing	Reference only	Used for GSTR-3B filing
Data completeness	May miss late filings	Includes cut-off data
Download format	JSON, Excel	JSON, Excel, PDF
Legal validity	No	Yes (for ITC claims)
Amendments	Shows immediately	Amendments appear in next month

When to Use Which?

✅ Use GSTR-2B for:

• Filing GSTR-3B
• Claiming ITC
• Final reconciliation
• Tax compliance

✅ Use GSTR-2A for:

• Real-time tracking
• Early reconciliation
• Supplier follow-up
• Daily monitoring

What is GSTR-2A?

GSTR-2A is a dynamic, auto-generated purchase register that gets updated in real-time whenever:

• Your supplier files GSTR-1
• Your supplier uploads invoices
• Amendments are made by suppliers
• Credit/debit notes are issued

GSTR-2A Features

Real-Time Updates:

• Check GSTR-2A anytime during the month
• See new invoices as suppliers file
• Track supplier compliance daily

Data Sources:

• Supplier’s GSTR-1 filings
• Supplier’s invoices uploaded via IFF
• Import documents (ICEGATE)
• ISD invoices

Not Locked:

• Can change throughout the month
• Previous months can be updated
• Amendments reflect immediately

When GSTR-2A Updates

GSTR-2A gets updated:

1. When supplier files GSTR-1 (monthly)
2. When supplier uploads via Invoice Furnishing Facility (IFF)
3. Within 24-48 hours of supplier’s filing
4. Continuously until the financial year ends

What is GSTR-2B?

GSTR-2B is a static, auto-generated statement released on the 12th-14th of every month for the previous month. Once generated, it does not change.

GSTR-2B Features

Static Nature:

• Generated once per month
• No changes after generation
• Only data available till cut-off date

Cut-Off Dates: For GSTR-2B of March 2024:

• Includes GSTR-1 filed by suppliers till 13th April 2024
• Includes IFF data till 13th April 2024
• Amendments made after 13th April appear in next month’s GSTR-2B

Legal Validity:

• Used as basis for ITC claims in GSTR-3B
• Accepted by tax authorities
• Required for audits and assessments

GSTR-2B Sections

GSTR-2B contains:

1. B2B - Regular purchases from registered suppliers
2. B2BA - Amended B2B invoices
3. CDN - Credit and debit notes
4. CDNA - Amended credit/debit notes
5. ISD - Input Service Distributor credits
6. ISDA - Amended ISD invoices
7. IMPG - Import of goods (IGST paid)
8. IMPGSEZ - Imports from SEZ

Why GSTR-2B Was Introduced

Before GSTR-2B (introduced in August 2020), taxpayers faced issues:

❌ GSTR-2A problems:

• Constantly changing data
• Confusion about which ITC to claim
• Late supplier filings caused ITC delays
• No fixed reference for filing

✅ GSTR-2B solution:

• Fixed statement for each month
• Clear ITC available for filing
• Reduced litigation
• Simplified reconciliation

How ITC Claims Work with GSTR-2A and GSTR-2B

Before GSTR-3B Filing

Step 1: Track purchases in GSTR-2A (ongoing)

• Monitor daily for new invoices
• Follow up with suppliers who haven’t filed

Step 2: Wait for GSTR-2B (12th-14th of next month)

• Download GSTR-2B JSON
• This is your final ITC data for filing

Step 3: Claim ITC in GSTR-3B (based on GSTR-2B)

• Table 4A: ITC available from GSTR-2B
• Must match or be less than GSTR-2B

ITC Claiming Rules

📌 Important:

• ITC claimed in GSTR-3B should NOT exceed GSTR-2B
• If supplier files late, ITC appears in next month’s GSTR-2B
• Amendments appear in subsequent GSTR-2B

Converting GSTR-2A and GSTR-2B JSON to Excel

Both formats can be downloaded as JSON and converted to Excel for analysis.

GSTR-2A JSON Download

1. Login to GST portal
2. Go to Returns → GSTR-2A
3. Select tax period
4. Click Download → JSON
5. Note: File may be large due to cumulative data

GSTR-2B JSON Download

1. Login to GST portal
2. Go to Returns → GSTR-2B
3. Select tax period
4. Click Download JSON
5. Convert using our free tool

Why Convert to Excel?

• Compare GSTR-2A vs GSTR-2B
• Identify supplier-wise ITC
• Reconcile with purchase register
• Filter and sort data
• Create custom reports

Convert GSTR-2B JSON to Excel →

GSTR-2A vs GSTR-2B: Practical Example

Scenario

You’re filing GSTR-3B for March 2024 on 20th April 2024.

GSTR-2A on 20th April:

• Shows 100 invoices
• Total ITC: ₹10,00,000
• Includes late filings from suppliers

GSTR-2B for March 2024:

• Generated on 14th April
• Shows 90 invoices
• Total ITC: ₹9,00,000
• Cut-off: 13th April

What to do? ✅ Claim ₹9,00,000 in GSTR-3B (based on GSTR-2B)
❌ Don’t claim ₹10,00,000 (GSTR-2A not valid for filing)
📌 Remaining ₹1,00,000 will appear in April 2024 GSTR-2B

Common Issues and Solutions

Issue 1: Difference in ITC Between GSTR-2A and GSTR-2B

Cause:

• Suppliers filed GSTR-1 after GSTR-2B generation cut-off

Solution:

• Claim only GSTR-2B ITC this month
• Extra invoices will appear in next month’s GSTR-2B
• Track differences in reconciliation sheet

Issue 2: Invoice in Books but Not in GSTR-2B

Cause:

• Supplier hasn’t filed GSTR-1 yet
• Supplier filed with incorrect GSTIN
• Invoice uploaded with errors

Solution:

1. Contact supplier to file/correct GSTR-1
2. Don’t claim ITC for this invoice yet
3. Wait for next month’s GSTR-2B
4. Claim ITC when it appears

Issue 3: Wrong Invoice Amount in GSTR-2B

Cause:

• Supplier uploaded wrong data
• Data entry error by supplier

Solution:

1. Contact supplier to file amendment
2. Amendment appears in subsequent GSTR-2B
3. Claim correct ITC when amended data appears

Issue 4: Deleted Invoice Still Showing

Cause:

• Amendment not processed
• Supplier didn’t file amendment properly

Solution:

• Verify in next month’s GSTR-2B
• If persists, contact supplier and tax helpdesk

GSTR-2A and GSTR-2B Reconciliation Process

Step-by-Step Reconciliation

Step 1: Download Data

• Download GSTR-2B JSON
• Convert to Excel using our tool
• Download your purchase register

Step 2: Compare Create three categories:

1. Matched - Invoices in both books and GSTR-2B
2. In books, not in 2B - Follow up with suppliers
3. In 2B, not in books - Verify with suppliers or record

Step 3: Analyze ITC

• Total ITC as per books: ₹X
• Total ITC as per GSTR-2B: ₹Y
• Difference: ₹(X-Y)

Step 4: Action

• Claim ITC for matched invoices (₹Y)
• Note pending invoices for next month
• Maintain reconciliation register

GSTR-2A and GSTR-2B JSON Structure Differences

GSTR-2A JSON

{
  "b2b": [...],
  "b2ba": [...],  // Amendments
  "cdn": [...],
  "cdna": [...]   // Amendments
}

GSTR-2B JSON

{
  "data": {
    "docdata": {
      "b2b": [...],
      "b2ba": [...],
      "cdn": [...],
      "isd": [...],
      "impg": [...]
    },
    "itc_avl": {...}  // ITC summary
  }
}

GSTR-2B has additional ITC summary section with:

• Total ITC available
• Ineligible ITC
• ITC on reverse charge
• ITC on imports

Tips for Managing GSTR-2A and GSTR-2B

1. Monitor GSTR-2A weekly - Track supplier filings
2. Download GSTR-2B on 14th - As soon as it’s available
3. Reconcile immediately - Don’t wait till GSTR-3B due date
4. Maintain vendor list - Track who filed, who didn’t
5. Use alerts - Set reminders for GSTR-2B download
6. Keep backups - Save all GSTR-2B JSON files
7. Automate - Use our converter for quick Excel analysis

Frequently Asked Questions

Can I claim ITC based on GSTR-2A?

No. ITC must be claimed based on GSTR-2B only. GSTR-2A is for tracking and reference.

What if a supplier files GSTR-1 late?

The invoice will appear in the next month’s GSTR-2B. You can claim ITC in that month’s GSTR-3B (subject to annual limits).

Can GSTR-2B change after generation?

No. Once generated, GSTR-2B is final. Any amendments appear in the next month’s statement.

Should I download GSTR-2A or GSTR-2B for filing?

Download GSTR-2B. It’s the legally valid document for ITC claims.

How to handle invoices in GSTR-2A but not in GSTR-2B?

These are late filings. They will appear in next month’s GSTR-2B. Claim ITC then.

Is GSTR-2A still useful after GSTR-2B was introduced?

Yes, for real-time tracking and early supplier follow-up. But GSTR-2B is mandatory for filing.

Conclusion

Key Takeaways:

• 📊 GSTR-2A = Dynamic, real-time tracking tool
• 📋 GSTR-2B = Static, monthly statement for ITC claims
• ✅ Always use GSTR-2B for GSTR-3B filing
• 🔄 Use GSTR-2A for ongoing monitoring
• 📅 GSTR-2B generated on 12th-14th of next month
• ⏰ Cut-off for GSTR-2B is 13th of next month
• 🔍 Reconcile GSTR-2B with books before filing

Best Practice:

1. Track purchases in GSTR-2A during the month
2. Download GSTR-2B on 14th of next month
3. Convert to Excel using our free tool
4. Reconcile with purchase register
5. Claim ITC based on GSTR-2B in GSTR-3B

Convert GSTR-2B JSON to Excel now →

---

Related Articles:

• GSTR-2B JSON to Excel Free Converter
• How to Open GSTR-1 JSON Files
• GST JSON Validation Error Fix