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Indirect Tax Laws · Returns

Auto-Drafted Statements and Inward Supplies (GSTR-2A, GSTR-2B)

Updated 5 October 2026 · Fact-checked

Section 38 of the CGST Act makes supplier-furnished details available electronically to each recipient. GSTR-2A is a dynamic, running view of inward supplies. GSTR-2B is a static monthly auto-drafted ITC statement generated on the 14th. To solve a question, compare books with GSTR-2B, claim only matched eligible credit in GSTR-3B, and defer the rest.

Understand Auto-Drafted Statements and Inward Supplies (GSTR-2A, 2B)

In GST, you do not key in your purchases to create a return. Your suppliers report their sales, and the portal turns those reports into your purchase data. Section 38 of the CGST Act is the provision that requires the system to communicate these details to you, the recipient, electronically.

The details come from several sources: the supplier's GSTR-1 or IFF, returns of Input Service Distributors, returns of non-resident taxpayers, TDS and TCS returns, and import data for goods. Rules 59 to 61 work as a chain. Rule 59 covers how the supplier furnishes outward supply details. Rule 60 covers the form and manner of ascertaining details of inward supplies, that is, how those details are made available to the recipient. Rule 61 covers the return in which you pay tax and claim credit, which is GSTR-3B.

The portal shows this data in two forms. GSTR-2A is a dynamic statement. It changes whenever a supplier files, amends or adds an invoice, so it keeps updating. GSTR-2B is a static, auto-drafted ITC statement. It is generated for each month, around the 14th of the following month, and it does not change after generation. Late filings by suppliers move into a later month's GSTR-2B.

GSTR-2B also tells you whether credit is available or not available on an entry. Both statements are only information. You do not file them or approve them. They exist so that you can check your own books and claim the right credit.

The link to credit is Section 16(2)(aa). It says credit is allowed only if the invoice or debit note details were furnished by the supplier in their statement of outward supplies and communicated to you under Section 38. This is the statutory matching condition. Rule 36(4), the old provisional credit percentage limit, was omitted with effect from 1 January 2022. The matching condition now rests on Section 16(2)(aa) read with Section 38 and Rule 60. In practice, GSTR-2B is your working document for the credit you may claim in GSTR-3B. A mismatch is not automatically a loss. The credit is usually delayed until the supplier reports the invoice.

Key rules to remember

Section 38 (communication of details)
Supplier's reported details → made available electronically to the recipient
The recipient sees inward supply and ITC details auto-populated from suppliers, ISD, TDS/TCS and import data.
GSTR-2A
GSTR-2A = dynamic, continuously updating view of inward supplies
Changes whenever a supplier files or amends. It is a view, not a return you file.
GSTR-2B
GSTR-2B = static monthly auto-drafted ITC statement
Generated once for each month, around the 14th of the next month. It shows ITC available and not available.
Matching condition for ITC
ITC allowed only if invoice details are furnished by the supplier and communicated to the recipient (Section 16(2)(aa))
This is the statutory matching condition and the legal basis for relying on GSTR-2B, read with Section 38 and Rule 60. Rule 36(4), the old provisional credit percentage limit, was omitted w.e.f. 1 January 2022. Mention it only as history.
Claim rule in practice
ITC claimed in GSTR-3B ≤ eligible ITC shown in GSTR-2B (for supplier-reported invoices)
Other conditions still apply: Section 16 conditions, blocked credits under Section 17(5), and receipt of goods or services.
Rule chain
Rule 59 (outward supplies) → Rule 60 (ascertaining details of inward supplies) → Rule 61 (GSTR-3B)
Use this chain to place any question on the correct rule.

How to solve Auto-Drafted Statements and Inward Supplies (GSTR-2A, 2B) questions

Use this method for any question on auto-drafted statements, GSTR-2A or GSTR-2B, and ITC matching.

  1. 1Identify what is asked: the difference between statements, the legal basis (Section 38, Rule 60), or the ITC amount that can be claimed.
  2. 2List each invoice in the case with its tax amount and whether the supplier has reported it before the GSTR-2B cut-off for that month.
  3. 3Place each invoice: reported and shown in GSTR-2B as available, reported later (goes to a later month), or never reported.
  4. 4Remove credits that fail other conditions even if shown in GSTR-2B, such as blocked credit under Section 17(5) or goods or services not received.
  5. 5Total the eligible credit as the amount to claim in GSTR-3B for that month, and carry the unmatched amounts forward as deferred.
  6. 6State the legal basis in words: Section 38, Rule 60 for communication, and Section 16(2)(aa) for the matching condition.
  7. 7Conclude with the advice: follow up with the supplier, reconcile books to GSTR-2B, and claim the deferred credit when it appears.

Quickest way: Three-column reconciliation

When to use it: Use it for numerical or case questions that give books figures and portal figures and ask for the ITC to be claimed.

  1. Draw three columns: Books, GSTR-2B, Action.
  2. Fill each invoice. If GSTR-2B shows it as available and no blocked or other condition applies, claim it.
  3. If it is missing from GSTR-2B, put it in deferred ITC. Do not claim it this month.
  4. Add the claimable column and write one line citing Section 16(2)(aa) and Section 38.

Common mistakes in Auto-Drafted Statements and Inward Supplies (GSTR-2A, 2B)

  • Treating GSTR-2A and GSTR-2B as the same document.

    Both show inward supplies, so students stop at the common feature.

    Fix: Remember the key point: 2A is dynamic and keeps changing, while 2B is static and fixed for the month after it is generated.

  • Saying the recipient files GSTR-2A or GSTR-2B.

    The names look like returns, like GSTR-1 and GSTR-3B.

    Fix: State that they are auto-generated statements for information. The return the recipient files is GSTR-3B.

  • Claiming credit in full because the invoice is in the books.

    Students focus on having the invoice and forget the matching condition.

    Fix: Check Section 16(2)(aa). If the supplier has not reported the invoice, the credit is deferred until it appears in GSTR-2B.

  • Assuming everything shown in GSTR-2B is eligible credit.

    The statement is called an ITC statement, so students trust every line.

    Fix: Apply the other conditions yourself. Blocked credits under Section 17(5) and cases where goods or services were not received are not claimable even if listed.

  • Quoting the old Rule 36(4) percentage limit as the current rule.

    Older notes and search results still describe the provisional credit limit.

    Fix: Write that Rule 36(4) has been omitted w.e.f. 1 January 2022 and that the matching condition is in Section 16(2)(aa) read with Section 38. Mention the old percentage limit only as history if the question asks for it.

  • Placing a late-reported invoice in the wrong month.

    Students look at the invoice date and not the date the supplier reported it.

    Fix: Go by the month in which it appears in GSTR-2B. If the supplier reports after the cut-off, it shows in a later month's statement.

Worked examples

Example 1

Case: Meera Traders, a registered person, shows eligible purchase ITC of ₹5,40,000 in its books for a month. GSTR-2B for that month shows eligible ITC of ₹4,70,000. The gap is due to two invoices: Supplier A, ITC ₹50,000, has not filed GSTR-1 at all, and Supplier B, ITC ₹20,000, filed GSTR-1 after the GSTR-2B for the month was generated. Advise on the ITC to be claimed in GSTR-3B.

Show the solution
  1. Books ITC is ₹5,40,000 and GSTR-2B ITC is ₹4,70,000, so the difference is ₹70,000.
  2. Check the reconciliation: ₹50,000 (Supplier A) + ₹20,000 (Supplier B) = ₹70,000. The gap is fully explained.
  3. Section 16(2)(aa) allows credit only where the supplier has furnished the invoice details and they have been communicated under Section 38. Neither invoice meets this for the month.
  4. Supplier B's invoice will appear in a later month's GSTR-2B, because GSTR-2B for the month is static and not updated.
  5. Supplier A's invoice will appear only when A files GSTR-1 or IFF, so Meera Traders should follow up with A.

Answer: Meera Traders can claim ₹4,70,000 in GSTR-3B for the month, subject to the other conditions of Section 16 and Section 17(5). The ₹70,000 is deferred. ₹20,000 can be claimed when it shows in a later GSTR-2B, and ₹50,000 when Supplier A reports the invoice.

Example 2

Case: Nimbus Ltd notices that its GSTR-2A on the 25th of the month shows an invoice of Supplier C with tax of ₹90,000 that was not in its GSTR-2B generated on the 14th. Supplier C filed GSTR-1 on the 20th. The manager asks whether the invoice can be claimed in this month's GSTR-3B and why 2A and 2B differ.

Show the solution
  1. GSTR-2A is dynamic. It updated on the 20th when Supplier C filed, so the invoice is visible on the 25th.
  2. GSTR-2B is static. It was generated on the 14th, before C filed, so it does not show this invoice and will not change.
  3. The invoice details were not available in the month's GSTR-2B, so the matching condition in Section 16(2)(aa) is not met for that month's GSTR-3B.
  4. The invoice will be reflected in GSTR-2B generated for the next month, because C reported it after the cut-off.
  5. Advice: do not claim the ₹90,000 in this month's GSTR-3B. Claim it in the next month, if the other conditions are met.

Answer: Differences arise because GSTR-2A is dynamic and GSTR-2B is static. The ₹90,000 credit cannot be claimed this month. It should be claimed in the following month, when it appears in GSTR-2B, subject to other conditions.

Exam tips

  • For a theory question on GSTR-2A versus GSTR-2B, write three points: nature (dynamic or static), timing (continuous or generated monthly), and use (view or basis for claiming ITC).
  • Always cite Section 38 for communication, Rule 60 for form and manner of ascertaining inward supply details, and Section 16(2)(aa) for the matching condition. Cite them in plain words in case-scenario answers.
  • In MCQs, read the date the supplier filed and the date of GSTR-2B generation. This decides in which month the credit can be claimed.
  • In numerical questions, show a short reconciliation table and state the deferred credit clearly. It earns marks even if one figure is off.
  • Rule 36(4) has been omitted. Mention it only as history if the question asks, and base your answer on Section 16(2)(aa) and Section 38.

Practice questions from Returns

Auto-Drafted Statements and Inward Supplies (GSTR-2A, 2B) in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

Auto-Drafted Statements and Inward Supplies (GSTR-2A, 2B): frequently asked questions

What is the main difference between GSTR-2A and GSTR-2B?

GSTR-2A is dynamic and updates whenever a supplier files or amends details. GSTR-2B is a static statement generated once for each month. GSTR-2B also shows whether ITC is available or not on each entry, so it is the practical base for claiming credit.

Do I have to file GSTR-2A or GSTR-2B?

No. Both are auto-generated statements made available to you under Section 38 and Rule 60. You only view and use them. The return you file for tax payment and ITC claim is GSTR-3B.

What happens if my supplier has not filed GSTR-1?

The invoice will not appear in your GSTR-2B, so the matching condition under Section 16(2)(aa) is not met. You should defer the credit and follow up with the supplier. You can claim it once the invoice is reported and appears in a later GSTR-2B, if other conditions are met.

Is Rule 36(4) still relevant for GSTR-3B and GSTR-2B?

No. Rule 36(4), the old provisional credit percentage limit, was omitted w.e.f. 1 January 2022. Mention it only as history if a question asks. For present-day answers, base your reasoning on Section 16(2)(aa) read with Section 38 and Rule 60.