It is important to reconcile Form GSTR – 3B and Form GSTR – 2A on account of the following reasons: Hence, the amount of ITC available as disclosed in Table 4(a) must match with tax details disclosed in Form GSTR-2B regularly, along with GSTR – 2A. While the filing of Form GSTR – 2 has been kept in abeyance, it’s still important under the GST framework for the taxpayers to reconcile the ITC claimed in Form GSTR – 3B and Form GSTR – 2A. When the supplier files GSTR – 1 in any particular month disclosing his sales, the corresponding details are captured in GSTR-2B and GSTR – 2A of the recipient. Taxpayers are allowed to take the input tax credit (ITC) based on the details declared by the taxpayer in Table 4 of Form GSTR – 3B:įorm GSTR – 2A is an auto-populated form generated in the recipient’s login, covering all the outward supplies (Form GSTR – 1) declared by his suppliers. Form GSTR – 3B is a monthly summary return filed by the taxpayer by the 20th of the next month or 22nd/24th of month following the quarter.

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