GSTR-2B › 2B vs 2A

GSTR-2B vs GSTR-2A

Both show the bills your suppliers reported, but only one of them decides how much input tax credit you can take in GSTR-3B.

The difference

	GSTR-2A	GSTR-2B
Changes?	Yes, every time a supplier files or amends	No, fixed for the period once made (unless you regenerate after IMS actions)
Made	All the time	On the 14th of the next month
ITC	Shows bills only	Says ITC available or not, and fills GSTR-3B table 4
Use it for	Following up a supplier's late filings during the year	Deciding the ITC you claim each month

Why 2B decides

Section 16(2)(aa) of the CGST Act, in force from 1 January 2022, allows input tax credit only when the details of the bill have been furnished by the supplier and communicated to you, which in practice means the bill is in GSTR-2B. Rule 36(4) earlier allowed a small extra percentage beyond 2B; that no longer applies.

When to look at 2A

• A supplier says they have filed, but the bill is not in your 2B: 2A shows whether it came after the 2B cut-off.
• At the year end, to see bills reported late before the 30 November time limit for claiming ITC (section 16(4)).

For the monthly match, always use GSTR-2B. The matcher reads the GSTR-2B file.