GSTR-2A has been deleted from the GST Portal January 2022 onwards by the Goods and Service Tax Networks (GSTN).
The following are the key changes in CGST Rules notified in Notification No. 40/2021 – Central Tax With effect from 1st January 2022, ITC shall be allowed only to the extent invoice/debit notes are reported in GSTR-1 by the vendors and the availability of ITC has been communicated to the recipient in GSTR-2B. (Rule 36(4)).
Now only ITC will be allowed to take only if those inputs are Reflected in GSTR 2B. No Inputs can be taken which are not reflected in GST 2B.
As GSTR-2A and GSTR-2B both auto-populate based on counter party return. GSTR-2B is a newly introduced form available on the GST portal from August,2020. Difference between GSTR-2A and GSTR-2B is given in tabular form.
| Particulars | GSTR -2A | GSTR-2B |
| Static/Dynamic | GSTR-2A is a real time document and it keeps on getting updated as and when suppliers file their GSTR-1 or other forms. | GSTR-2B is a static statement and it contains details of all purchases uploaded by the supplier up to due date of filing of GSTR-1. |
| Basis of preparation | GSTR-2A is prepared on the basis of date of invoice.
E.g., GSTR-2A of April 2021 shall contain invoice of April, 2021 even if it is filed in September-2021. |
GSTR-2B is prepared on the basis of date of filing GST return.
E.g., GSTR-2B of April, 2021 shall contain all purchases uploaded by suppliers during the period of 14th April, 2021 to 13th April, 2021 irrespective of the month of return and date of Invoice.
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| Availability | Details for ITC shall be available as soon as the supplier files the returns for its supply | GSTR-2B shall only be available from 14th of the following month. |
| Basis of return for Auto populated data | Data auto-populates on the basis of return filed by counter party in form GSTR-1, GSTR-5 GSTR-6, GSTR-7 and GSTR-8. | Data auto-populates on the basis of return filed by counter party in GSTR-1, GSTR-5, GSTR-6 and also Data of Import available on ICEGATE (Auto populated Import data)
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Important Features of GSTR-2B
- Separate column for ITC availability.
- It includes the data of SEZ (Special Economic Zone) unit and also Import.
- GSTR-2B is static in nature, i.e., GSTR-2B once generated don’t change with filing of GSTR-1 by supplier.
To Download GSTR-2B one may follow path Dashboard> Services> Return> Select month and year> Click on view
