Bottom line: For ITC claims under Rule 36(4), always use GSTR-2B. It is the statutory statement. GSTR-2A is a reference document — useful for supplier follow-up, but not the legal basis for ITC.
| Feature | GSTR-2A | GSTR-2B |
|---|---|---|
| Type | Dynamic | Static |
| Updates when | Supplier files/amends anytime | Generated on 14th of next month |
| Used for | Supplier follow-up | ITC eligibility u/s Rule 36(4) |
| Changes after month end | Yes — can change forever | No — locked for that month |
| Includes ISD credit | No | Yes |
| Includes import IGST | Yes (ICEGATE data) | Yes |
| Legal basis for ITC | No | Yes |
Rule 36(4): Why GSTR-2B Is the Benchmark
Circular 123/42/2019 and subsequent CGST Rule 36(4) now restrict ITC claims to what appears in GSTR-2B. You cannot claim ITC on invoices not reflected in your GSTR-2B for that period, regardless of what GSTR-2A shows.
If a supplier files GSTR-1 after the cut-off date (13th), the invoice appears in next month's GSTR-2B. You must wait until the following month to claim ITC on that invoice.
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