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GSTR-2A vs GSTR-2B at a glance
| Question | GSTR-2A | GSTR-2B |
|---|---|---|
| Main role | Shows recipient-facing inward-supply details made available from supplier filings under Rule 60. CBIC Rule 60 | Monthly, auto-drafted ITC statement intended to guide credit entries in GSTR-3B. The GST portal says to use it for taking appropriate ITC. GST portal GSTR-2B FAQ |
| View for the tax period | Useful for reviewing supplier-reported details made available to the recipient; the cited rule does not establish a particular refresh schedule here. | Static for the tax period, according to the GST portal FAQ. |
| Does it confirm legal eligibility? | No. Review the document and applicable eligibility conditions. | No. Availability is an indicator, not unconditional approval; self-assess cases the statement may not capture. |
Why use GSTR-2B for routine GSTR-3B preparation?
The GST portal describes GSTR-2B as a read-only, static monthly ITC statement and directs taxpayers to use it when taking credit in GSTR-3B. It indicates credit availability against documents filed by suppliers and the Input Service Distributor, and the portal FAQ also identifies import-of-goods information sourced from ICEGATE. GST portal GSTR-2B FAQ
That makes 2B the clearer starting point for a period’s routine credit review: it is a consolidated statement for the period rather than merely a supplier-detail view. It does not make GSTR-2A irrelevant. The latter can help you inspect inward-supply information arising from supplier filings, including when you are checking a document or investigating why a record appears in one view but not another. Rule 60 provides for supplier-reported outward-supply details to be made electronically available to recipients in GSTR-2A. CBIC Rule 60
How to check ITC before filing
- Review GSTR-2B for the tax period. Use the statement as the principal portal reference for the appropriate ITC sections of GSTR-3B, as directed by the GST portal.
- Match displayed entries to source documents. Check the invoice, debit note, or other applicable document and confirm that its particulars meet the prescribed requirements. A portal entry does not replace this document check.
- Assess eligibility under current rules. Confirm the credit is available to your business under the applicable ITC conditions; do not treat a 2B indication as a blanket legal determination.
- Self-assess items not captured by the statement. The portal cautions that some circumstances in which credit is unavailable may not be generated in GSTR-2B, and advises taxpayers to self-assess and take or reverse credit as appropriate in GSTR-3B. GST portal GSTR-2B FAQ
- Use GSTR-2A as a supporting view when investigating supplier data. Compare relevant inward-supply details with your records and follow up on discrepancies rather than assuming either statement alone resolves eligibility.
What GSTR-2B does not settle
Document and statutory conditions
Rule 36 addresses the document particulars required for ITC and, in the relevant amended text, links specified supplier-reported invoice or debit-note details to furnishing by the supplier and communication in GSTR-2B. The CBIC-hosted rules document records replacement of older Rule 36(4) wording by Notification 40/2021-CT, effective 1 January 2022. Do not rely on the older provisional-credit allowance sometimes repeated online as though it were current law; verify the current statutory text and applicable conditions. CBIC amended CGST Rules
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Reverse-charge credit on import of services
The GST portal says reverse-charge credit on imports of services is not included in GSTR-2B and is to be entered by the taxpayer in GSTR-3B. The portal advisory identifies Table 4(A)(2) and Table 3.1(D), but form tables and instructions can change; confirm the current portal guidance before using those references. GST portal GSTR-2B advisory
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Which statement should you use?
- For routine monthly ITC verification before GSTR-3B: start with GSTR-2B.
- For checking supplier-reported inward-supply details: consult GSTR-2A as a supporting view.
- For deciding whether to claim a particular amount: verify the underlying document, current legal eligibility, and any facts not reflected in the statement.
These are general filing principles, not individualized tax advice. For a material mismatch or uncertain eligibility, consult a qualified GST professional and check current GST portal instructions and statutory text.
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