$10|Difference Between GSTR 2A and 2B|GSTR-2A V/S GSTR-2B|Basics of Form GSTR-2A and Form GSTR-2B
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$10|Difference Between GSTR 2A and 2B|GSTR-2A V/S GSTR-2B|Basics of Form GSTR-2A and Form GSTR-2B
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225 просмотров · 1 год назад
Before understanding the differences, it is first important to understand the basics of both the Form GSTR-2A and Form GSTR-2B- Form GSTR-2A-
Form GSTR-2A is a system-generated (auto-populated) return reflecting inward supplies (purchase-related transactions).
Form GSTR-2A gets auto-generated based on the details/ information furnished by supplier/ seller/ counterparty vide following returns-
Form GSTR-1 – return to be filed by a normal registered person.
Form GSTR-5 – return to be filed by a non-resident.
Form GSTR-6 – return to be filed by an input service distributor.
Form GSTR-7 – return to be filed by tax deductor.
Form GSTR-8 – return to be filed by an e-commerce operator liable to collect the tax.
It also covers the details of import of goods as well as an inward supply of goods from SEZ units/ developers.
Form GSTR-2B-
Form GSTR-2B is a system-generated (auto-populated) statement reflecting input tax credit details.
The statement gets auto-generated on the 12th of the succeeding month.
The details, in Form GSTR-2B, are auto-populated on the basis of the following returns furnished by the suppliers/ seller-
Form GSTR-1;
Form GSTR-5;
Form GSTR-6; and
Import data as received from ICEGATE.
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