Many accountants and business owners still ask whether they should use GSTR-2A or GSTR-2B to reconcile their purchase register. The short answer: GSTR-2A is obsolete for monthly filing. Since January 2022, the law requires you to base your Input Tax Credit (ITC) claim strictly on GSTR-2B.
New to the return? Our guide on what is GSTR-2B explains the basics first.
Why GSTR-2B is static and GSTR-2A is dynamic
GSTR-2A was the original auto-drafted return. It is dynamic, which means if a vendor files an invoice from April in November, your April GSTR-2A will update in November. This made it impossible to have a fixed cut-off for filing monthly returns.
To fix this, GSTN introduced GSTR-2B. GSTR-2B is generated on the 14th of the following month. Once generated, it is static — it never changes. If your vendor files late, the invoice will not appear in the past GSTR-2B; it will carry over to the next month's GSTR-2B instead.
Common mistake: Claiming ITC because an invoice appeared in GSTR-2A. If you claim ITC that exceeds your GSTR-2B beyond the notified limit, you will receive an automatic Form DRC-01C intimation and must pay the difference with 18% interest or explain.
GSTR-2A vs GSTR-2B reconciliation rules
The legal basis for claiming ITC completely shifted away from GSTR-2A with the introduction of Section 16(2)(aa) of the CGST Act.
| Feature | GSTR-2B | GSTR-2A |
|---|---|---|
| Nature | Static (Freezes on the 14th) | Dynamic (Changes continuously) |
| Legal Validity for ITC | Mandatory (Section 16(2)(aa)) | Invalid for monthly ITC |
| Late Invoices | Show in the month the vendor files | Backdate to the invoice month |
| DRC-01C Notice Risk | Low (If ITC matches) | High (If ITC exceeds 2B) |
The legal danger of relying on GSTR-2A in 2026
As per Section 16(2)(aa) of the CGST Act, you can claim ITC only if the details of the invoice have been furnished by the supplier in GSTR-1 and communicated to you in GSTR-2B. Rule 36(4) removes any buffer for provisional credit.
What happens if you claim based on 2A?
- Mismatch is flagged — The GST portal automatically compares your GSTR-3B Table 4(A)(5) against your GSTR-2B, not GSTR-2A.
- Notice issued — If your claim exceeds GSTR-2B, Rule 88D triggers Form DRC-01C.
- Interest applied — You must reverse the excess ITC along with 18% interest under Section 50(3).
Worked example: When a vendor files late
Consider an invoice for ₹1,25,000 (Tax: ₹22,500) dated 10 August 2026. The vendor forgets to file their August GSTR-1 by the 11th of September, and finally files it on 25 September.
| Statement | When it reflects | Can you claim in August 3B? |
|---|---|---|
| August GSTR-2A | Appears on 25 September | No |
| August GSTR-2B | Not included | No |
| September GSTR-2B | Generated 14 October | Yes (in September 3B) |
If you checked your August GSTR-2A on 26 September, you would see the invoice. But if you claimed it in your August GSTR-3B, it would cause a mismatch against your August GSTR-2B, triggering a notice.
Is GSTR-2A completely useless now?
While obsolete for monthly GSTR-3B filing, GSTR-2A still has uses. During annual return filing (GSTR-9), Table 8A auto-populates from GSTR-2A. It provides a full-year view of all invoices filed by your vendors, helping you track chronic late filers over the financial year.
Frequently asked questions
What is the difference between GSTR-2A and GSTR-2B?
GSTR-2B is a static statement generated on the 14th of every month that never changes. GSTR-2A is a dynamic statement that updates continuously whenever a vendor files a return, even for past periods.
Which is better to claim ITC: GSTR-2A or GSTR-2B?
You must use GSTR-2B to claim ITC. Under Section 16(2)(aa) of the CGST Act, ITC can only be claimed if the invoice is communicated in GSTR-2B. Claiming based on GSTR-2A is legally invalid and will trigger a DRC-01C notice.
Why is GSTR-2B static?
GSTR-2B is static so that taxpayers have a fixed, unchanging cut-off to calculate their ITC for a specific month, ensuring the credit claimed in GSTR-3B exactly matches the portal's records.
Check your own GSTR-2B
Stop manually comparing GSTR-2B against your purchase register. GSTR2BMatch matches your files instantly in your browser to identify missing invoices and mismatches.
Related guides
- what is GSTR-2B: the meaning of the return, what is in it and how it decides your ITC
- GSTR-2B generation date: when GSTR-2B is generated and which dates come before and after it
- GSTR-2B and 3B reconciliation: how GSTR-2B decides the ITC you can claim in GSTR-3B
Last checked: 30 September 2026. Sources: CGST Act Section 16, Notification 40/2021-CT, GSTN Advisory on DRC-01C.