GSTR-2A & 2B V/S ITC
Automated Reconciliation with WebLedger
What are GSTR-2A & 2B ?
Auto-generated GST statements showing inward supplies
GSTR-2A : Dynamic, updates as suppliers file/revise
GSTR-2B : Static, fixed monthly snapshot
WebLedger compares purchase registers with 2A & 2B, ensuring accurate ITC claims.
GSTR-2A & 2B V/S ITC : Key Differences
Basis
GSTR-2A
GSTR-2B
ITC
Nature
Dynamic statement
Static snapshot
Claim credit on eligible purchases
Update Frequency
Real-time
Monthly
Monthly/Quarterly
Source
Supplier uploads
Monthly supplier data
Derived 2B & purchase register
Purpose
Track invoices uploaded
Determine eligible ITC
Offset GST liability
Reconciliation Role
Live tracking
Final ITC calculation
Used in GSTR-3B filing
Modification
Changes with supplier updates
Fixed once generated
Based on reconciled & verified data
Usage
Identify pending uploads
Claim ITC
Reduce tax payable
Basis
- Nature
- Update Frequency
- Source
- Purpose
- Reconciliation Role
- Modification
- Usage
GSTR-2A
- Dynamic statement
- Real-time
- Supplier uploads
- Track invoices uploaded
- Live tracking
- Changes with supplier updates
- Identify pending uploads
GSTR-2B
- Static snapshot
- Monthly
- Monthly supplier data
- Determine eligible ITC
- Final ITC calculation
- Fixed once generated
- Claim ITC
ITC
- Claim credit on eligible purchases
- Monthly / Quarterly
- Derived 2B & purchase register
- Offset GST liability
- Used in GSTR-3B filing
- Based on reconciled & verified data
- Reduce tax payable
How WebLedger Simplifies Reconciliation
Auto-import GSTR-2A/2B from GSTN
Supplier follow-up alerts
Match purchase register against 2A/2B
Classify ITC as eligible, ineligible, reversed, or pending
Flag differences in invoice, tax, GSTIN, or period
Sync verified ITC with GSTR-3B module
Common ITC Challenges
Supplier didn’t upload invoice
Duplicate invoices / wrong GSTIN
Invoice mismatch with 2B
ITC claimed from ineligible supplies
Delay in supplier filing
Benefits
100% accurate ITC
Time-saving automation
Error-free filing
Optimized cash flow
Audit-ready
100% accurate ITC
Audit-ready
Optimized cash flow
Time-saving automation
Error-free filing
ITC Mismatch?
WebLedger detects discrepancies, highlights missing invoices, and provides guided solutions.
Frequently Asked Questions
Quick answer to questions you may have.
Why reconcile GSTR-2A & 2B with ITC?
To ensure claimed Input Tax Credit matches supplier-reported purchases and avoid penalties or reversals.
What’s the difference between GSTR-2A and 2B?
2A updates dynamically as suppliers file; 2B is a fixed monthly snapshot for eligible ITC calculation.
How does WebLedger automate this process?
It auto-imports GSTR-2A/2B, matches purchase registers, flags discrepancies, and classifies ITC as eligible, ineligible, or pending.
What are the main benefits?
Accurate ITC claims, time-saving automation, error-free filing, audit-ready data, and optimized cash flow.
How are mismatched ITC entries handled?
WebLedger highlights discrepancies, explains causes, and suggests corrections for seamless reconciliation.
