| Mode |
Dynamic statement i.e, changes as and when the documents are uploaded by the suppliers. |
Static document i.e, cannot be subjected to change based on future actions of the supplier. |
| Cutoff Date |
Dynamic report, hence no cutoff date. |
13th of the following month |
| Source |
From the Invoice details filled by suppliers in their
- GSTR-1
- GSTR-5
- GSTR-6
- GSTR-7
- GSTR-8
|
On the basis of details furnished by the suppliers in their
- GSTR-1
- GSTR-5
- GSTR-6
- ICEGATE System
|
| Details contained |
- Details of all inward supplies of goods and services made from registered suppliers.
- GSTR 2A contains details of TDS/TCS (on the basis of GSTR-7/8 filed by Tax deductor/Tax collector).
- GSTR-2A is mapped with
- ICEGATE and hence details of all imports on bill of entry as well as purchase from SEZ units on the bill of entry are now auto- populated in 2A.
|
- Details of Imports as per ICEGATE.
- Details of ITC available and ITC not available.
- GSTR-2B does not contain details of TDS/TCS
|
