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Difference Between GSTR
Difference Between GSTR
Recently, under Goods and Services Tax, the following two types of auto-populated returns/ statements
are introduced-
Interestingly, both the above-referred statement reflects details of inward supplies as well as details of
an input tax credit. Since both the statements cover the same details, it is important to understand the
distinction between the same.
The present article briefly distinguishes both the Form GSTR-2A and GSTR-2B and also provides guides as
to which statement should be taken as a base for an input tax credit.
Before understanding the differences, it is first important to understand the basics of both the Form
GSTR-2A and Form GSTR-2B-
Form GSTR-2A-
Form GSTR-2A gets auto-generated based on the details/ information furnished by supplier/ seller/
counterparty vide following returns-
Form GSTR-8 – return to be filed by an e-commerce operator liable to collect the tax.
It also covers the details of import of goods as well as an inward supply of goods from SEZ units/
developers.
Form GSTR-2B-
Form GSTR-2B is a system-generated (auto-populated) statement reflecting input tax credit details.
The details, in Form GSTR-2B, are auto-populated on the basis of the following returns furnished by the
suppliers/ seller-
Form GSTR-1;
Form GSTR-5;
Even though both the Form GSTR-2A and GSTR-2B reflects similar details, both the forms are different in
various ways. The difference between both the forms is summarized hereunder-
Type of statement-
Form GSTR-2A is a form of a dynamic statement. The details of inward supplies vis-à-vis input tax credit
will be updated on a continuous basis.
On the other hand, Form GSTR-2B is a form of a static statement. The details will be updated on a
constant basis.
In the case of Form GSTR-2A, the details of the inward supplies will be reflected in the statement on a
real-time basis.
In order words, the details will be updated as and when the supplier furnishes the details of outward
supplies either in Form GSTR-1 or via using Invoice Furnishing Facility (i.e. IFF).
For example, the registered person while filing Form GSTR-1 for the month of January 2021 has failed to
declare some supplies. The missed supplies were reflected by the registered person while filing Form
GSTR-1 for the month of February 2021. Correspondingly, the details of such missed supplies will be
reflected in Form GSTR-2A in the month of February 2021.
However, in the case of Form GSTR-2B, the details of inward supplies will be reflected in a static manner.
It will reflect the details of outward supplies reflected by the supplier between two due dates of either
Form GSTR-1 or Invoice Furnishing Facility.
For example, suppose the registered person furnishes the details of outward supplies for the month of
January 2021 after the due date. In such a case, the corresponding details of inward supplies and the
input tax credit will not be reflected in Form GSTR-2B in the month of January 2021.
Form GSTR-2A doesn’t provide bifurcation of eligible input tax credit and ineligible input tax credit.
Whereas, Form GSTR-2B briefly bifurcates the eligible and ineligible input tax credit.
Data source-
Form GSTR-2A collects/ complies data on the basis of returns filed by the supplier in Form GSTR-1; Form
GSTR-5; Form GSTR-6; Form GSTR-7 and Form GSTR-8.
Whereas, Form GSTR-2B complies data from Form GSTR-1; Form GSTR-5 and Form GSTR-6 filed by the
supplier.
As per provisions of rule 36(4) of the Central Goods and Services Tax Rules, 2017, the registered person
will be eligible to avail a maximum up to 5% of an input tax credit in respect of invoices/ debit notes
which are not reflected by the supplier either in Form GSTR-1 or invoice furnishing facility.
Here, the question would definitely arise whether to take Form GSTR-2A or Form GSTR-2B as the base in
order to fulfil provisions of above rule 36(4).
As seen above, Form GSTR-2B is static and hence the same can be taken as a base. Notably, currently,
the GST system is auto-reflecting figures of an input tax credit in Form GSTR-3B as per Form GSTR-2B.
However, it is important to note here that the board/ government has not come up with any of the
clarification in the matter.