GSTR-2A and GSTR-2B are both auto-drafted purchase statements on the GST portal. GSTR-2A is a live, changing view of supplier filings. GSTR-2B is a fixed monthly snapshot — and the one that legally governs your ITC claim.
Side-by-Side Comparison
| Feature | GSTR-2A | GSTR-2B |
|---|---|---|
| Nature | Dynamic (changes continuously) | Static (fixed once generated) |
| Generated | Updated whenever supplier files | 14th of every month |
| Covers | All invoices as they appear | Invoices filed up to 13th of month |
| Editable? | No — read only | No — read only |
| Used for ITC claim? | No (reference only) | Yes — legally binding under Rule 36(4) |
| Auto-populates GSTR-3B? | No | Yes (from Oct 2022) |
| Available from | Always | August 2020 onwards |
Important
Since October 2022, GSTR-3B auto-populates ITC from GSTR-2B. Claiming ITC beyond GSTR-2B values attracts 24% interest. Always reconcile against GSTR-2B before filing GSTR-3B.
Common Reasons for Mismatch
- Supplier filed GSTR-1 after the 13th — will appear in next month's GSTR-2B
- Supplier entered wrong buyer GSTIN on the invoice
- Invoice amount or date mismatch between your books and supplier's filing
- Supplier hasn't filed GSTR-1 at all for the period
- Invoice tagged to wrong tax period by supplier
Pro Tip
Always ask your suppliers to file GSTR-1 by the 11th of each month. Late supplier filing = delayed ITC = higher cash outflow for you.