What is GSTR-3B and when is it due?

GSTR-3B is a monthly self-declared summary GST return. For regular taxpayers, it is due by the 20th of the following month. Late filing attracts ₹50/day late fee (₹25 CGST + ₹25 SGST), capped at ₹5,000.

How do I reply to a DRC-01 GST notice?

DRC-01 is a show-cause notice for tax demand. Log in to GST portal, go to Services > User Services > View Additional Notices, select the notice and file a reply within 30 days — either agreeing and paying, or disputing with supporting documents.

What is the late fee for filing GSTR-1 late?

Late fee for GSTR-1 is ₹50/day (₹25 CGST + ₹25 SGST). For nil returns it is ₹20/day. Maximum cap is ₹10,000 per return. GSTR-1 is due by the 11th of each month for monthly filers.

Can I claim ITC on hotel and restaurant bills?

ITC on restaurant food and beverages is blocked under Section 17(5) CGST Act — not claimable. However, ITC on hotel accommodation is allowed if used for business purposes and the hotel provides a GST invoice with your GSTIN.

What is the GST registration threshold in India?

GST registration is mandatory if annual aggregate turnover exceeds ₹40 lakhs for goods (₹20 lakhs for special category states) or ₹20 lakhs for services (₹10 lakhs for special category states). E-commerce sellers must register regardless of turnover.

GSTR-2A vs GSTR-2B: Difference, Which One to Use for ITC, and Common Errors (2025)

sai krishna
Jun 27
3 min read

GSTR-2A and GSTR-2B appear to show the same thing — your inward supplies as reported by suppliers. But they behave very differently, and using the wrong one for ITC claims has created widespread audit exposure since Rule 36(4) was tightened.

What Is GSTR-2A?

GSTR-2A is a dynamic, real-time statement. It updates every time a supplier files or amends their GSTR-1. If a supplier files GSTR-1 in December for an October invoice, your GSTR-2A for October updates in December. Key characteristics: updates continuously, reflects amendments immediately, no fixed cut-off, not the basis for ITC claim under current rules.

What Is GSTR-2B?

GSTR-2B is a static, auto-drafted ITC statement generated on the 14th of every month. It shows ITC available based on supplier filings up to the 13th of that month. Once generated, it does not change for that period — even if suppliers file or amend later. Key characteristics: generated on 14th each month, covers GSTR-1 filings from 14th of previous month to 13th of current month, static, current basis for ITC claims under Rule 36(4).

Which One Governs ITC Claims?

From FY 2022-23 onwards: GSTR-2B. Rule 36(4) restricts ITC claims to invoices appearing in GSTR-2B. You cannot claim ITC in GSTR-3B for a month if the invoice does not appear in that month's GSTR-2B — even with a valid invoice. For FY 2022-23 specifically: CBIC has clarified that GSTR-2A and GSTR-2B are treated as equivalent for audit/scrutiny purposes. For FY 2023-24 and FY 2024-25: GSTR-2B is the definitive document.

What Changed After Rule 36(4) Was Tightened

Before October 2020: taxpayers could claim ITC based on self-declared purchase data with no GSTR-2A matching requirement. After Rule 36(4) was tightened — October 2020: ITC restricted to 110% of GSTR-2A-reflected credits. January 2022: ITC restricted to 100% of GSTR-2B-reflected credits (current position). If Rs. 1,00,000 ITC appears in your purchase register but Rs. 0 in GSTR-2B for that month — you cannot claim it. Wait for next month's GSTR-2B, subject to Section 16(4) time limits.

Common Errors Due to GSTR-2A vs GSTR-2B Confusion

Error 1: Claiming ITC based on GSTR-2A instead of GSTR-2B. Supplier filed GSTR-1 late — invoice in GSTR-2A but not in current GSTR-2B. Wait for next month's GSTR-2B. Error 2: Not tracking GSTR-2B generation date. Supplier files on 15th — invoice appears in NEXT month's GSTR-2B, not the current one. Error 3: Using GSTR-2A for annual reconciliation. Use GSTR-2B for comparison from FY 2022-23 onwards. Error 4: Ignoring amendments in GSTR-2B. Supplier amendments show in the month the amendment was filed — not retroactively. Error 5: Reconciling annually without monthly GSTR-2B check. Monthly reconciliation catches mismatches in real time and prevents compounding interest.

Correct Reconciliation Workflow

Monthly (before filing GSTR-3B): Download GSTR-2B (available from 14th). Compare with purchase register. Claim only ITC in GSTR-2B. For invoices missing from GSTR-2B: follow up with supplier, claim next month. Annually (before filing GSTR-9): Download full-year GSTR-2A (for tracing all supplier filings including late ones). Download all monthly GSTR-2Bs. Reconcile purchase register vs GSTR-2B. Reverse any ITC not in GSTR-2B. Claim missed ITC now in GSTR-2B — subject to Section 16(4) time limit.

Frequently Asked Questions

Q: Can I claim ITC if an invoice appears in GSTR-2A but not in GSTR-2B? No. GSTR-2B governs Rule 36(4). The invoice will appear in next month's GSTR-2B when the supplier's late filing is captured. Q: My supplier amended an invoice. Which GSTR-2B will show the corrected amount? The GSTR-2B of the month in which the amendment was filed, not the original month. Q: For FY 2022-23 audit, which document does the department use? Both are treated as equivalent per CBIC clarification. Use GSTR-2B for your own reconciliation. Q: What if GSTR-2B shows less ITC than GSTR-2A for the same period? This happens when a supplier filed after the 13th cut-off. The difference will appear in next month's GSTR-2B. Do not claim the excess in the current month. Q: Is GSTR-2A still useful after GSTR-2B? Yes — for full-year reconciliation to trace every invoice including late filings. GSTR-2A gives the complete picture; GSTR-2B gives the monthly claimable picture.

Last updated: June 2025 | Legal basis: Rule 36(4), CGST Rules 2017; CBIC Circular on GSTR-2A/2B equivalence for FY 2022-23. For case-specific advice, consult your CA.