Difference Between GSTR-2A and GSTR-2B || Which One Should You Use to Claim ITC?

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Confused between GSTR-2A and GSTR-2B? In this video, we break down the key differences between the two crucial GST forms used for claiming Input Tax Credit (ITC). Whether you're a CA student, business owner, or a GST practitioner, understanding the distinction is essential for accurate ITC claims and GST compliance.

🧾 GSTR-2A is a dynamic form that auto-populates details as suppliers upload invoices. It keeps changing and is mainly used for reconciliation.

📌 GSTR-2B is a static form, generated monthly on the 14th, and is the legally acceptable document for ITC claim under Rule 36(4).

Which Form to Use for ITC Claim?
GSTR-2A
Type: Dynamic (keeps updating as suppliers upload invoices)
Purpose: For reconciliation of purchases with supplier data
Not reliable for claiming ITC because data keeps changing

GSTR-2B
Type: Static (generated monthly on the 14th of the next month)
Purpose: Used for final ITC claim
Legally acceptable for availing ITC as per Rule 36(4) of CGST Rules
Use this form to claim Input Tax Credit
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Видео Difference Between GSTR-2A and GSTR-2B || Which One Should You Use to Claim ITC? канала CA Kavita