per the current provisions of GST, the recipient can take input tax credit only
if the invoice issued by the supplier is reflecting in GSTR – 2A with a
provision of claiming 10% extra. Matching started for availing input tax credit
from Oct 2019. One of the major challenges faced by the taxpayers is GSTR – 2A
being dynamic, the values get changed for the respective months when the
supplier files the returns for the previous months. The operational challenge,
the taxpayer has to verify all the previous returns for availing the input tax
address these challenges, the GSTN has released a new Report called GSTR – 2B.
Features of GSTR - 2B
– 2B is completely a user-friendly report, and the same can be accessed online
or downloaded as Excel or PDF files.
online is very user friendly; the user can check all the invoices by supplier
or invoice level and also custom view. In the custom view, the user can decide
which fields he can see the same on screen, and also, a search facility is
When the user clicks on the View, he will be taken this screen
the first screen, it will be shown in the Summary view; the eligible ITC will
be seen in the first tab, and in the second tab, the ineligible input tax
credit will be shown.
To access the details at the document level, the user can click on “All Tables.”
The user can see the same at document type and can download the same in excel
Now the question comes, as
a taxpayer, should I use GSTR – 2B or GSTR – 2A for filing of the GSTR – 3B?.
The taxpayers, while filing
the GSTR – 3B, matching can be done using the GSTR – 2B as it is a static
report, and all the information of the returns filed by the taxpayers is
reflected in this report. If required, the user can cross-check the same in
GSTR – 2A till the time they gain confidence.