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1Scan for outdated or missing drivers - takes under a minute2Repair Windows errors before they cause bigger problems3Fix the driver behind crashes, sound loss and screen glitchesGSTR-2A is a recipient-facing view of inward-supply records; GSTR-2B is a static, read-only input tax credit (ITC) statement for a defined period. They can show different records because of supplier filing status, reporting cutoffs and period selection. Use both to reconcile supplier information with your purchase records, but do not treat an entry in either statement as proof by itself that the credit is legally claimable.
How GSTR-2A and GSTR-2B differ
| Comparison | GSTR-2A | GSTR-2B |
|---|---|---|
| What it shows | A recipient-facing view of inward-supply records. GST Portal troubleshooting material says the view can include saved and submitted invoice records. | An auto-drafted ITC statement based on supplier filings, ISD information and import-of-goods information. |
| How records behave | Portal reports may show records differently depending on their status and the report being viewed. The available guidance does not establish every refresh detail for every GSTR-2A screen. | Static and read-only for a tax period. Recipients cannot add or change documents in it. |
| Period handling | Month and quarter presentation can differ across portal reports. Check the selected period and whether a record is saved or submitted. | Generated on a fixed schedule, with filing cutoffs that determine which period captures a document. |
| Main reconciliation use | Helps identify records to investigate against purchase books. | Provides a period-based ITC statement; the portal also offers a JSON-based matching workflow. |
| Does it establish ITC eligibility? | No. Comparing statements does not resolve every legal eligibility condition. | No. Its displayed unavailability categories do not capture every possible legal restriction. |
The GST Portal describes GSTR-2B as a read-only static auto-drafted ITC statement that indicates credit availability against supplier-filed documents and ITC received through an Input Service Distributor (ISD). That makes it useful for a period-based check, not a substitute for reviewing the underlying transaction and applicable rules.
Why an invoice may appear in one statement but not the other
Supplier filing and GSTR-2B cutoffs
According to the GST Portal’s GSTR-2B FAQ, monthly statements are generated on the 14th of the succeeding month; quarterly statements are generated on the 14th of the succeeding month after the quarter. Supplier filing cutoffs affect which statement includes a document. The document’s invoice date alone does not determine its GSTR-2B period: a filing made after the relevant cutoff may be reflected in a later open statement. Check the portal for current advisories before relying on a schedule.
Saved versus submitted records
GST Portal troubleshooting guidance notes that a GSTR-2A view can display saved as well as submitted invoices, while a related accrued-ITC report considers submitted invoices. Those reports can therefore differ even when they concern the same supplier and period.
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Quarter presentation, amendments and period selection
Quarterly aggregation and report cutoffs can also produce differences. A supplier may correct or add missed outward-supply details through GSTR-1A; the recipient information then becomes available in a subsequent GSTR-2B period, as described in the portal’s GSTR-1 user guide. When an expected document is missing, first confirm the return period and report type before concluding it has not been reported.
How to reconcile the statements with your purchase records
- Download the relevant GSTR-2B. Use the GST Portal and retain the period and downloaded file with your reconciliation records. The portal provides Excel and JSON formats.
- Match key fields to your purchase register. Compare supplier GSTIN, invoice or note number, date, taxable amount, tax amounts and any amendments. The portal’s matching-tool FAQ and manual describe a matching utility that uses downloaded GSTR-2B JSON.
- Investigate exceptions. Follow up on missing, duplicate, changed or period-shifted documents using supplier information and your underlying records. The portal cautions taxpayers to avoid taking the same credit twice.
- Assess eligibility separately. Check the applicable statutory conditions and make required adjustments in GSTR-3B based on the facts and rules that apply to your business.
Why a listed credit may still need a legal eligibility check
GSTR-2B’s “ITC not available” classification covers specified cases, including credit that is time-barred under section 16(4) and a place-of-supply/state mismatch. The portal cautions that other restrictions may apply even when the statement does not flag them. Conversely, a statement entry does not by itself prove every condition for claiming the credit has been met. For a material or disputed claim, get advice from a qualified GST professional.
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