Explanation
GSTR-2B (introduced from August 2020) is generated once a month on the 14th — it is STATIC (does not change after generation). It reflects invoices in your suppliers' filed GSTR-1/IFF with a cut-off. GSTR-2A is dynamic and updates continuously whenever a supplier files. For ITC purposes, GSTR-2B is the authoritative document — reconcile your purchase register with GSTR-2B before claiming ITC in GSTR-3B. Claiming ITC beyond GSTR-2B automatically triggers DRC-01C (Rule 88D). GSTR-2B also reflects the output of the Invoice Management System (IMS) accepted invoices.