GSTR-2A vs GSTR-2B: Key Differences Every Business Must Know | Kallapotti Learn

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 GSTR-2A is dynamic, GSTR-2B is static. One updates in real-time, one is legally binding for ITC claims. Learn the critical differences and which one to use.

  6 min read  Updated 15 March 2026  Ahopez Innovations Team GSTR-2AGSTR-2BITCReconciliation 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

FeatureGSTR-2AGSTR-2BNatureDynamic (changes continuously)Static (fixed once generated)GeneratedUpdated whenever supplier files14th of every monthCoversAll invoices as they appearInvoices filed up to 13th of monthEditable?No — read onlyNo — read onlyUsed for ITC claim?No (reference only)Yes — legally binding under Rule 36(4)Auto-populates GSTR-3B?NoYes (from Oct 2022)Available fromAlwaysAugust 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.

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