Question
GSTR-2B vs GSTR-2A: which one do I use to claim ITC?
Answer
Bottom line: Use GSTR-2B — it is the static statement that now governs how much input tax credit you can claim.
1. GSTR-2B
Auto-generated around the 14th of the next month and fixed for that period. Under Section 16(2)(aa), you can claim ITC only for invoices that appear in your 2B.
2. GSTR-2A
A dynamic statement that keeps updating as suppliers file; useful for reconciliation, but not the basis for ITC.
3. No provisional credit
Claiming ITC beyond what is in 2B has not been allowed since 1 January 2022.
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This answer is general information based on the law as it stood when written and is not professional advice on your specific situation. Verify the current position and consult a qualified professional before acting. See our disclaimer.