All GST registered taxable persons have to file GSTR-1 before 11th of each month, for all outward supplies of goods and services and debit-credit notes raised on the sales.
Any GST registered taxable person who is required to furnish a return in GSTR-3B has to file before 13th of the month following every quarter and has
Every system auto populated the form GSTR-2A and GSTR-2B.
The Form GSTR-2A is an system generated and auto-drafted statement that provides Input Tax Credit (ITC) details to every recipient of supplies based on the B2B transaction details uploaded by the suppliers from the data source information forms such as GSTR-1 or IFF*, GSTR-5, GSTR-6, GSTR-7, GSTR-8, ICES. The form GSTR-2B is a system generated and auto-drafted statement that provides ITC details to every recipient of supplies based on the suppliers’ data for every tax period from the data source information such as GSTR-1 or IFF*, GSTR-5, GSTR-6, ICES
GSTR-2A changes dynamically from day to day when a supplier reports in GST return documents. Example GSTR-2B is statically generated for every month and cannot change report of GSTR it after that month. Example
Both forms of GSTR-2A and GSTR-2B are updated every month of the tax period. The GSTR-2B is generated, later it can be not be updated. For example the supplier missed to file a particular B2B transaction during the month of March and filed that B2B transaction GST returns during the month of June. Here all entries made in month of June belonging to June Month or pervious months are generated in GSTR-2B for the month of June, later it cannot be updated and it is static. But as far as GSTR-2A is concern, the left out B2B transaction of the March month details filed during the tax period of June month are auto populated in the GSTR-2A of March month.
The form GSTR-2A does not consist of advisory but the form GSTR-2B provides an advisory against each section on whether the ITC is eligible or not and allowing the taxpayer to take action. Remember that GSTR-2A is an auto-generated read-only document meant for information purposes only, while GSTR-2B serves as a more structured reference for ITC details
Any GST registered taxable person who has an aggregate turnover of upto or less than Rs.5/- crore in the preceding financial year is eligible to opt for the quarterly return filing and monthly payment (QRMP) Scheme. In QRMP Scheme, taxpayers can file GSTR-3B on or before the 13th of the month, for every quarter of the year.
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