What is the difference between GSTR-2A and GSTR-2B?

GSTR-2A is a dynamic document that updates in real-time as suppliers file their returns. GSTR-2B is a static monthly statement generated on the 14th of each month, reflecting only invoices from suppliers who filed by the cut-off date. ITC can only be claimed based on GSTR-2B, not GSTR-2A.

Why compare GSTR-2A with GSTR-2B?

Invoices in GSTR-2A but not in GSTR-2B indicate suppliers who filed after the cut-off date. These invoices will appear in next month's GSTR-2B. Tracking them helps you follow up with late-filing suppliers and plan ITC claims accurately.

Can I claim ITC on invoices in GSTR-2A but not in GSTR-2B?

No. As per Rule 36(4), ITC is restricted to invoices appearing in GSTR-2B. Invoices only in GSTR-2A cannot be claimed until they appear in a subsequent GSTR-2B.

What is the difference between GSTR-2A and GSTR-2B?

GSTR-2A is a dynamic document that updates in real-time as suppliers file their returns. GSTR-2B is a static monthly statement generated on the 14th of each month, reflecting only invoices from suppliers who filed by the cut-off date. ITC can only be claimed based on GSTR-2B, not GSTR-2A.

Why compare GSTR-2A with GSTR-2B?

Invoices in GSTR-2A but not in GSTR-2B indicate suppliers who filed after the cut-off date. These invoices will appear in next month's GSTR-2B. Tracking them helps you follow up with late-filing suppliers and plan ITC claims accurately.

Can I claim ITC on invoices in GSTR-2A but not in GSTR-2B?

No. As per Rule 36(4), ITC is restricted to invoices appearing in GSTR-2B. Invoices only in GSTR-2A cannot be claimed until they appear in a subsequent GSTR-2B.

Ledgr

GST Reconciliation Tool

GSTR-2A vs GSTR-2B

Compare the dynamic GSTR-2A with the static GSTR-2B to identify suppliers who filed late and ITC that will be available next month.

Ledgr Tool

This tool is available inside Ledgr. Free plan included — no credit card required.

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What You Upload

GSTR-2A JSON (from GST portal)
GSTR-2B JSON (from GST portal)
Tax period (month)

What You Get

Invoices in GSTR-2A but not in GSTR-2B (late-filing suppliers)
Invoices in GSTR-2B but not in GSTR-2A (rare — data anomalies)
Supplier-wise late filing summary
Estimated ITC deferred to next month
Downloadable report

How It Works

Download GSTR-2A

Download GSTR-2A JSON from the GST portal for the period.

Download GSTR-2B

Download GSTR-2B JSON for the same period.

Compare

The tool matches invoices and flags those only in 2A (late suppliers).

Follow up

Use the supplier list to follow up on late filers and plan next month's ITC.

Free to use

Use this tool inside Ledgr

Free plan available. Upload your files, get instant reconciliation results. No credit card required.

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Frequently Asked Questions

GSTR-2B vs Purchase Register Tool →GST Return Filing Service →Ledgr — All Tools →