Microlesson · 5-min read

GSTR-2A vs GSTR-2B: Auto-populated Inward Supply Statements

# GSTR-2A vs GSTR-2B

## GSTR-2A

A system-generated statement that is updated on a real-time basis based on GSTR-1 and IFF facility filed by suppliers. It is a dynamic statement.

## GSTR-2B

A statement showing eligible ITC available as on a fixed date. Generated on the last day for filing GSTR-1/IFF of the relevant period. It is a static statement and forms the basis of ITC eligibility in GSTR-3B.

## Comparison Table

Parameter	GSTR-2A	GSTR-2B
Updation	Real-time / dynamic	Static (generated once)
Availability	Available all the time	Available only after last date of GSTR-1 is over
Bifurcation of eligible/ineligible ITC	Does NOT provide	Provides bifurcation
Use	Reference / reconciliation	ITC eligibility for GSTR-3B

Worked example

### Example 1

Example: Supplier files GSTR-1 on 11th May. → Recipient's GSTR-2A reflects this immediately. → GSTR-2B for April is generated on the date GSTR-1/IFF closes (say 13/14th May) and includes only invoices uploaded before that cut-off.

⚠️ Common exam mistakes

Treating GSTR-2A as the basis for ITC claim — GSTR-2B is the authoritative statement
Expecting GSTR-2B to update continuously — it is generated once for the period
Assuming GSTR-2A shows eligible vs ineligible ITC split — it does not

Reference:

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GSTR-1 and GSTR-3B: Normal Mon

Gifts and Perquisites by Emplo

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