top of page
Writer's pictureCA Umang Jain

What is form GSTR 2A and 2B?? and what exactly is their difference?

Updated: Feb 10, 2023



As per Government:


GSTR-2A– Details of auto drafted supplies

GSTR-2B– Auto drafted ITC statement


Did not understand right? Ok let’s simplify


So, where to apply the 5% Rule??


As per rule 36(4) of the CGST Rules, 2017, the registered person will be eligible to avail a maximum up to 5% of an input tax credit in respect of invoices/ debit notes which are not reflected by the supplier either in Form GSTR-1 or invoice furnishing facility.


Here, the question arise whether to take Form GSTR-2A or Form GSTR-2B?? As seen above, Form GSTR-2B is static and hence the same can be taken as a base. Notably, currently, the GST system is auto-reflecting figures of an input tax credit in Form GSTR-3B as per Form GSTR-2B.


However, it is important to note here that the board/ government has not come up with any of the clarification in the matter.


Regards

CA Umang Jain

+91 96323 32850


©2023 by caumang.com

31 views0 comments

Комментарии


bottom of page