*GSTR-2A vs GSTR-2B* GSTR-2A and GSTR-2B are GST reconciliation statements in India, but they differ in purpose, generation, and usage. *1) Nature:* GSTR-2A is Dynamic, auto-populated statement. GSTR-2B is Static, auto-generated statement. *2) Purpose:* GSTR-2A Reflects details of inward supplies (purchases) as uploaded by suppliers in their GSTR-1. GSTR-2B Provides eligible ITC details for a specific tax period to assist in accurate ITC claims. *3) Generation:* GSTR-2A Updates in real-time as suppliers file or amend GSTR-1. GSTR-2B Generated monthly (around the 14th) based on GSTR-1, GSTR-5, GSTR-6, and other filings up to the 12th of the following month. *4) Data Source:* GSTR-2A Includes invoices, credit/debit notes, and amendments from suppliers’ GSTR-1. GSTR-2B Includes invoices and credit/debit notes from suppliers’ filings, with ITC eligibility status (e.g., based on Rule 36(4)). *5) Usage:* GSTR-2A Reference for Input Tax Credit (ITC) reconciliation but not final for claiming ITC. GSTR-2B Preferred for ITC claims as it’s static and aligns with ITC compliance rules. *6) Key Feature:* GSTR-2A Shows all supplier filings, even if filed late. GSTR-2B Includes ITC availability status and cut-off-based data for better compliance. *7) Practical Note:* Businesses should primarily use GSTR-2B for ITC claims and reconcile it with GSTR-2A and purchase records to ensure accuracy and compliance.