ITC Reconciliation - GSTR 2A/2B

GSTR 2A is a purchase-related dynamic tax return that is automatically generated for each business by the GST portal. When a seller files his GSTR-1, the information is updated in GSTR 2A related to the buyer. This document includes the information of goods and/or services purchased in a month from the GSTR-1 of the specific seller.

GSTR 2B is an auto-generated Input Tax Credit Statement (ITC) which is added to the GST portal. This is generated on a monthly basis to simplify ITC claims for registered taxpayers. This document is not updated for a specific period.