← All Topics📥 GSTR-2A/2B — GST Notes

📥 GSTR-2A/2B — GST Reference Notes

IndIaTaxSim · indiataxsim.com · Free Study Materials · For educational use only
1. GSTR-2A vs GSTR-2B — Key Differences
FeatureGSTR-2AGSTR-2B
NatureDynamic — updates in real-timeStatic — generated once per period
When UpdatedAs soon as supplier files GSTR-1 / IFFGenerated on 14th of each month (fixed cut-off)
Use CaseReal-time monitoring during the monthBasis for ITC claim in GSTR-3B
ITC basis (Section 16 / Rule 36(4))NOT the basis for ITC claimYES — ITC must be based on GSTR-2B
Can be downloaded?YES (JSON / Excel)YES (JSON / Excel / PDF)
Affected by IMS?YESYES — IMS accepted invoices only
ℹ️ Note
Always claim ITC based on GSTR-2B, NOT GSTR-2A. Rule 36(4) specifically links ITC eligibility to GSTR-2B. If you claim ITC based on GSTR-2A for an invoice that didn't make it into GSTR-2B (supplier filed late), you will receive a DRC-01B mismatch notice.
2. GSTR-2B — Cut-off Date Logic
PeriodGSTR-1 Filing DeadlineGSTR-2B Generation DateITC Available For
Monthly (Jan)11 February14 FebruaryAll supplier GSTR-1 filed by 13 Feb
QRMP — IFF (Jan Month 1)13 February14 FebruaryIFF filed by 13 Feb
QRMP — Quarterly (Q3 Oct-Dec)13 January14 JanuaryQuarterly GSTR-1 filed by 13 Jan
3. ITC Sections in GSTR-2B
SectionDescriptionNotes
Part A — ITC Available
A1Regular B2B supplies (GSTR-1 Tile 4A)Core ITC — suppliers filed GSTR-1
A2Inward supplies from ISDDistributed by head office ISD
A3Import of goodsIGST paid at customs — from ICEGATE data
A4Import of servicesAuto-populated from GSTR-5 of foreign supplier
A5IFF (QRMP month 1&2)B2B invoices from IFF-filing suppliers
Part B — ITC Not Available
B1Supplies from Composition dealersComposition dealers pay flat tax — no ITC for buyer
B2Exempt suppliesNo GST charged — no ITC
B3Ineligible / blocked creditsSystem-flagged blocked items
Part C — TDS and TCS Credits
C1TDS credit from GSTR-7Government deductors filed GSTR-7 showing your TDS
C2TCS credit from GSTR-8E-commerce operators filed GSTR-8 showing your TCS
4. Reconciliation Workflow — Step by Step
StepActionTool / Source
1Download GSTR-2B for the periodGST Portal → Returns → GSTR-2B → Download
2Export your purchase register / purchase ledgerYour accounting software (Tally, SAP, etc.)
3Match invoice-by-invoice: GSTIN + Invoice No + Date + Taxable Value + GSTUse Excel VLOOKUP or a reconciliation tool
4Identify: In GSTR-2B but NOT in your registerThese are phantom invoices — verify with supplier whether these are genuine
5Identify: In your register but NOT in GSTR-2BSupplier has not filed GSTR-1 yet — follow up; no ITC available this period
6Identify: Mismatches in valuesInvoice amount different — check if supplier entered incorrectly
7Claim only the GSTR-2B-matched ITC in GSTR-3BDo not claim more than GSTR-2B shows
5. DRC-01B — ITC Mismatch Notice

The GSTN system automatically generates a DRC-01B notice when:

•ITC claimed in GSTR-3B > ITC shown in GSTR-2B for that period
Response Options (within 7 days of DRC-01B):
•Option 1 — Agree: Pay back the excess ITC claimed (reverse in GSTR-3B + pay interest at 18%)
•Option 2 — Disagree: Upload explanation with supporting documents (invoice copies, payment proof, reconciliation statement)
❓ Problem
In October, Ravi claimed ITC of ₹5,00,000 in GSTR-3B. His GSTR-2B for October shows only ₹4,20,000. He receives a DRC-01B notice in November. The ₹80,000 difference is because two suppliers (totalling ₹80,000 ITC) had not filed their GSTR-1 by 13 November. What should Ravi do?
✅ Solution
Ravi claimed ₹80,000 more ITC than GSTR-2B permits. He has 7 days to respond to DRC-01B.
Option A: Reverse ₹80,000 ITC in November's GSTR-3B Section 4(B)(2) and pay 18% interest on the excess for October (from 20 October to reversal date).
Option B: If suppliers file GSTR-1 and their invoices appear in November's GSTR-2B, Ravi can still claim the ITC in November — but he must respond to DRC-01B with this explanation and reverse + re-claim.
Best practice: Ravi should have reconciled before filing October's GSTR-3B.
❓ Problem
Sunita's GSTR-2B shows an invoice for ₹1,00,000 (taxable, 18% GST = ₹18,000 ITC) from a supplier whose GSTIN she does not recognise. The invoice is for "Management Consulting Services" — a service she did not receive. What should she do?
✅ Solution
This appears to be a fraudulent invoice — someone may have used Sunita's GSTIN as a buyer to fraudulently generate ITC.
Steps to take:
1. Do NOT claim the ₹18,000 ITC — claiming ITC you are not entitled to is a Section 74 offence.
2. Reject the invoice in IMS immediately.
3. File a complaint on the GST portal (Grievances → raise an issue about wrong invoice).
4. If this is fraud, report to the GST Enforcement wing.
The supplier's GSTR-1 may have incorrectly included Sunita's GSTIN — the rejection in IMS will notify the supplier.
✏️ MCQ Practice — 50 Questions
1.GSTR-2A is:
(A) A static monthly ITC statement (B) A dynamic, real-time view of inward supplies auto-populated from suppliers' GSTR-1 (C) A return that must be filed by the buyer (D) Generated once per year
2.GSTR-2B is:
(A) A dynamic statement updated daily (B) A static, locked monthly ITC statement generated on the 14th of each month (C) Filed by the supplier (D) A quarterly return
3.GSTR-2B is generated on the ___ of every month.
(A) 1st (B) 7th (C) 14th (D) 20th
4.GSTR-2A changes every time:
(A) Buyer files GSTR-3B (B) Supplier adds, modifies, or deletes invoices in their GSTR-1 (C) The GST officer processes data (D) GSTR-2B is generated
5.ITC for a period is claimed in GSTR-3B based on:
(A) GSTR-2A (dynamic) (B) GSTR-2B (static — 14th of month) (C) Supplier's oral confirmation (D) Purchase register of the buyer
6.Section 4(A)(1) of GSTR-3B corresponds to ITC from which part of GSTR-2B?
(A) TDS credits (B) All eligible ITC from inward supplies (supplier invoices) (C) Only imports (D) ISD credit
7.TDS credit received by the buyer (from TDS deductor) appears in GSTR-2B under:
(A) Part A (B) Part C — TDS/TCS Credit (C) Part B (D) Part D
8.TCS credit (from e-commerce operator) in GSTR-2B is in:
(A) Part A (B) Part B (C) Part C — TDS/TCS Credit (D) Part D
9.GSTR-2A includes data from which sources?
(A) Only GSTR-1 of suppliers (B) GSTR-1, GSTR-5 (NRTP), GSTR-6 (ISD), GSTR-7 (TDS), GSTR-8 (TCS) (C) GSTR-3B of suppliers (D) Annual return GSTR-9 only
10.Reconciliation of purchase records with GSTR-2B is important because:
(A) It is mandatory by law (B) ITC can only be claimed up to GSTR-2B values as per current rules (C) It helps compute late fee (D) It generates IRN automatically
11.If a supplier files GSTR-1 after the 14th of the month, their invoices appear in GSTR-2B:
(A) Immediately (B) In the following month's GSTR-2B (C) In the same month if before 20th (D) Never — deadline has passed
12.The purpose of GSTR-2B reconciliation in IndIaTaxSim is:
(A) To file GSTR-3B (B) To compare GSTR-2B ITC with purchase records and identify missing/extra invoices (C) To generate e-Way Bills (D) To compute annual return values
13.DRC-01B is issued when excess ITC in GSTR-3B over GSTR-2B exceeds:
(A) ₹5 lakh (B) 25% of GSTR-2B ITC (C) ₹25 lakh or 20% of GSTR-2B ITC, whichever is higher (D) Any amount above GSTR-2B
14.A taxpayer's response to DRC-01B must be filed within:
(A) 3 days (B) 7 days (C) 15 days (D) 30 days
15.GSTR-2B Part A3 shows ITC from:
(A) Regular supplier invoices (B) TDS deductors (C) ISD (Input Service Distributor) credit distributed to branches (D) Import of goods (IGST paid at customs)
16.GSTR-2B for import of goods (IGST paid at customs) appears in Part:
(A) Part A (B) Part B (C) Part C (D) Part D — IGST credit on imports from ICEGATE
17.Which statement is TRUE about GSTR-2A and GSTR-2B?
(A) GSTR-2A is filed; GSTR-2B is not (B) Neither is filed — both are auto-generated statements (C) GSTR-2B is filed; GSTR-2A is not (D) Both must be confirmed by the buyer
18.Before IMS was introduced, excess provisional ITC (above GSTR-2B) allowed under Rule 36(4) was:
(A) 0% (B) 5% extra (C) 10% extra (D) 20% extra
19.Current position of Rule 36(4) (after IMS rollout) allows provisional ITC of:
(A) 10% above GSTR-2B (B) 5% above GSTR-2B (C) 0% — no provisional ITC; 100% GSTR-2B compliance (D) 20% above GSTR-2B
20.The "GSTR-2B Reconciliation" module in IndIaTaxSim (Module 81) helps:
(A) File GSTR-3B automatically (B) Compare GSTR-2B data with the buyer's own purchase records to find mismatches (C) Generate e-Way Bills from invoices (D) Upload purchase invoices to GSTR-1
21.ITC on import of goods (IGST paid at port) is available:
(A) Only after GSTR-2B shows it (B) Immediately on filing Bill of Entry at customs (C) After 3 months (D) After GSTR-9 filing
22.ITC from TDS (GSTR-7) deposited by the deductor is available to the supplier in:
(A) GSTR-2A the same day (B) GSTR-2B Part C after GSTR-7 is filed by the deductor (C) Not available as ITC — only shown as credit (D) GSTR-3B directly
23.ITC from TCS (GSTR-8) deposited by the e-commerce operator is available to the supplier in:
(A) GSTR-2A only (B) GSTR-2B Part C after GSTR-8 is filed (C) Direct credit to Cash Ledger (D) GSTR-9 only
24.When a supplier files GSTR-1A (amendment) before buyer's GSTR-3B is due, the buyer sees:
(A) Updated GSTR-2B with amended values (B) Unchanged GSTR-2B — GSTR-1A does not affect GSTR-2B (C) GSTR-2A only — not GSTR-2B (D) IMS notification only
25.GSTR-2A is useful for:
(A) Filing ITC claims (B) Real-time tracking of which supplier invoices are uploaded — reconciliation tool (C) Generating credit notes (D) Annual return preparation
26.GSTR-2B data for a QRMP taxpayer is generated:
(A) Monthly on 14th (B) Quarterly after quarter-end (C) Monthly on 14th (same as all taxpayers) (D) Only annually
27.A buyer notices that a supplier's invoice appears in GSTR-2A but not in GSTR-2B. The reason is:
(A) The supplier is fraudulent (B) The supplier filed GSTR-1 AFTER the 14th of the month (GSTR-2B cut-off) (C) The buyer rejected the invoice in IMS (D) GSTN technical error
28.Section 16(2) of CGST Act conditions for ITC include that the invoice must:
(A) Be paid via bank transfer only (B) Appear in GSTR-2B of the buyer (C) Be above ₹10,000 in value (D) Be from a registered supplier only (not applicable to imports)
29.GSTR-2B summary for a month shows ITC classified under which heads?
(A) IGST only (B) IGST, CGST, SGST, and CESS separately (C) Only total ITC (D) Taxable value only
30.GSTR-2B in IndIaTaxSim is stored in which table?
(A) gstr1_b2b_entries (B) gstr2b_summary (C) gstr2a_inward_invoices (D) gstr_filings
31.Which of these is auto-populated into GSTR-3B Section 4(A) from GSTR-2B?
(A) Outward taxable supplies (B) ITC available from inward supplies (C) Tax liability on outward supplies (D) Late fee payable
32.The ITC reconciliation process compares:
(A) GSTR-1 vs GSTR-3B (B) GSTR-2B ITC vs buyer's purchase register / books of account (C) GSTR-9 vs GSTR-3B (D) Cash Ledger vs Credit Ledger
33.Inward supplies on which RCM applies appear in GSTR-2B under which section?
(A) Part A (B) Part A — Section 3 (Inward RCM supplies) (C) Part C (D) Not shown in GSTR-2B — only in GSTR-3B
34.GSTR-2A is generated from which GSTR filed by suppliers?
(A) GSTR-1 only (B) GSTR-1, GSTR-5, GSTR-6, GSTR-7, GSTR-8 (C) GSTR-3B only (D) GSTR-9 only
35.An "inward invoice" in IndIaTaxSim (gstr2a_inward_invoices table) is auto-seeded when:
(A) Buyer files GSTR-3B (B) Supplier's GSTR-1 filing creates entries via loadDemoFilings (C) IRN is generated (D) Challan is paid
36.The "ITC Comparison" feature in IndIaTaxSim compares:
(A) GSTR-1 vs GSTR-2A (B) GSTR-2B ITC vs GSTR-3B ITC claimed (C) GSTR-9 vs GSTR-3B cumulative (D) All of the above
37.GSTR-2B is a final document that replaces provisional ITC. But taxpayer can still claim ITC even if invoice is not in GSTR-2B if:
(A) Supplier is registered (B) Supplier filed GSTR-1 but after GSTR-2B cut-off — ITC appears next month's GSTR-2B (C) Taxpayer paid the supplier (D) Invoice is above ₹50,000
38.What is the consequence of claiming ITC that is not in GSTR-2B?
(A) No consequence — buyer can claim any ITC based on invoices held (B) DRC-01C notice and interest if excess ITC is used to reduce tax liability (C) Automatic penalty (D) GSTIN suspension
39.GSTR-2B for Month M shows ITC from suppliers who filed GSTR-1 by:
(A) 11th of Month M (B) 13th of Month M (C) 14th of Month M (generation date) (D) 20th of Month M
40.GSTR-2A is used during:
(A) Filing GSTR-3B (B) Ongoing reconciliation to track real-time supplier invoice uploads (C) GSTR-9 preparation only (D) Challan generation
41.Viewing GSTR-2A/2B in IndIaTaxSim costs:
(A) 1 credit (B) 2 credits (C) Free — no credits required (D) ₹50
42.TDS credit from GSTR-7 in GSTR-2B reduces the buyer's:
(A) Output tax liability by reversing GSTR-1 (B) ITC available (adds to Credit Ledger) (C) Cash Ledger balance directly (D) Both Cash and Credit Ledger
43.For a QRMP taxpayer, IFF (Invoice Furnishing Facility) invoices from Month 1 and 2 appear in the buyer's GSTR-2B:
(A) Only at quarter end (B) For each month (Month 1 IFF → Month 1 GSTR-2B; Month 2 IFF → Month 2 GSTR-2B) (C) Together in Month 3 GSTR-2B (D) Only in GSTR-2A, not GSTR-2B
44.GSTR-2B reflects which supplier transaction types?
(A) Invoices only (B) Invoices, credit notes, debit notes, and RCM inward supplies (C) Invoices and credit notes only (D) Only above ₹10,000 invoice value
45.ITC from GSTR-2B can be claimed in GSTR-3B for how many months after the financial year?
(A) 6 months (B) 3 months (C) Until November 30 of next FY (or annual return date, whichever is earlier) (D) Indefinitely
46.Which form must the buyer file to claim excess ITC reversal with interest under DRC-01B?
(A) DRC-01B reply form within 7 days — accept liability and pay or disagree and justify (B) RFD-01 (C) GSTR-9C (D) GSTR-1A
47.GSTR-2B Part B in IndIaTaxSim shows:
(A) Rejected invoices (B) ITC on supplies attracting RCM (not eligible for credit — must pay under RCM) (C) Import of goods (D) ISD distributed credits
48.A supplier files GSTR-1 for October on November 15 (after GSTR-2B generation on 14th). The buyer sees this:
(A) In October GSTR-2B (B) In November GSTR-2B (generated on Dec 14) (C) In October GSTR-2A and also October GSTR-2B (D) In GSTR-9 of next year only
49.GSTR-2B reconciliation workflow involves which steps?
(A) Download GSTR-2B → Compare with purchase register → Identify mismatches → Follow up with supplier or reverse ITC (B) File GSTR-1 → Check GSTR-2A → Submit GSTR-9 (C) Pay challan → File GSTR-3B → Review GSTR-2B (D) No formal process — GSTR-2B is auto-approved
50.When a credit note issued by supplier is reflected in GSTR-2B, the buyer's ITC:
(A) Increases (B) Decreases (credit note reduces inward supply value) (C) Remains unchanged (D) Is blocked
51.The primary benefit of GSTR-2B over GSTR-2A for the taxpayer is:
(A) More real-time data (B) It is a stable/static document that does not change — suitable for filing GSTR-3B confidently (C) It covers more invoice types (D) It auto-files GSTR-3B
Answer Key
1–B 2–B 3–C 4–B 5–B 6–B 7–B 8–C 9–B 10–B 11–B 12–B 13–C 14–B 15–C 16–D 17–B 18–C 19–C 20–B 21–B 22–B 23–B 24–A 25–B 26–C 27–B 28–B 29–B 30–B 31–B 32–B 33–B 34–B 35–B 36–B 37–B 38–B 39–B 40–B 41–C 42–B 43–B 44–B 45–C 46–A 47–B 48–B 49–A 50–B 51–B
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