PRASANT BISOYI
31 March 2021
The amount which is disclosing in 2A is the details of inward supply reflected from the Form GSTR-1 of ur vendors filed for the respective month (either on time or late) and the amount in 2B is the details of amount reflected from Form GSTR-1 of ur vendors if they will file on time.
For example, In the March month return u will have only two inward supply from 'A' and 'B'. 'A' is filing his Form GSTR-1 on time but 'B' is filing late. So in this case both the invoices will reflect in 2A but only the invoice from 'A' will reflect in 2B.