GSTR 2 and GSTR 2B contains the details of your monthly purchases. GSTR 2A is a dynamic statement that constantly updates when invoices are uploaded by suppliers. In contrast, GSTR 2B is a static statement that contains details of the input tax credit available for a particular return period. With GSTR 2B, you can identify the bills for which input tax credit can be claimed.
Books
Simplify accounting
and GST filing.