GSTR 2A

The Goods and Services Tax has eased the process of indirect taxation considerably since its introduction in India in 2017. However, despite the relative simplification in regards to the previous tax regime, it’s still in the nascent stages. Hence, there is still some degree of blurriness concerning its functioning among the business community in India. 

A business, in due course of its operations, has to deal with an array of GST forms to comply with its many guidelines and ensure they reap its full benefits. One of these is the GSTR 2A Form. Understanding what it is, its significance, and how it fits in the GST ecosystem is, thus, imperative. 

What is GSTR 2A?

GSTR 2A means a purchase-related document that the GST portal provides to each business registered with it. The GSTR 2A has generated automatically when a business’s seller or counterparty uploads the GSTR 1 and 5 Forms. It details the purchases a company makes in a particular month, thereby noting all invoice details. 

However, it is a read-only document, serving only to inform a business of its sellers’ invoice details. The concerned enterprise should verify this GST form 2A and rectify any discrepancy in it before filing their returns on the GST portal as GSTR 2. 

How is GSTR 2A generated?

The GST portal auto-populates GSTR 2A standing on information available from a business’s sellers or counterparties’ returns per the following forms –

  • GSTR 1
  • GSTR 5
  • GSTR 6
  • GSTR 7
  • GSTR 8 

It’s generated in these cases mentioned below – 

  • When a seller (registered resident) uploads transaction details in the GSTR 1 Form.
  • When a seller (non-resident) uploads transaction details in the GSTR 5 Form.
  • When the Input Service Distributor submits the GSTR 6 Form.
  • When a counterparty files the GSTR 7 & 8 Forms, noting the TDS and TCS details

Verification of GSTR 2A is necessary to file the GSTR 2 Form. However, in some cases, the seller might defer their filing of GSTR 1. In that case, the concerned business will need to populate the necessary details when filing their GST returns manually. 

And to ensure consistency in information recording, the details submitted by a seller in GSTR 1 will reflect in such business’s GSTR 2A in the next month. 

For instance, suppose one is filing their GST returns in August, and their seller uploads GSTR 1 of August in September. Thence, such businesses will need to fill in relevant information manually in GSTR 2 of August. And, such details as submitted by the seller will show in the GSTR 2A of September. 

How to File GSTR 2A?

Since it is a read-only document that’s auto-populated based on other forms, a business does not need to file it. However, businesses need to accept it, reject it, modify it, or defer its acceptance if such an organisation finds any discrepancy in the invoice details that its seller submitted in GSTR 1. 

Also, since it’s generated automatically, there’s no GSTR 2A due date in question. Nevertheless, if any information in that form requires modification, businesses shall do so in GSTR 2. And the due date for that is between the 11th and 15th of a month immediately following the month for which such GST return is filed. 

How to View GSTR 2A?

In order to view this return form, individuals need to follow the steps mentioned below – 

Step 1: Visit the official GST portal. 

Step 2: Log in with the necessary credentials. 

Step 3: Click on “Services” on the dashboard. 

Step 4: Click on “Returns” and then “Returns Dashboard”.

Step 5: It will show the “File Returns” page, where one needs to fill the “Financial Year” and “Return Filing Period” and then click on Search. 

Step 6: Following that, one needs to click on the “View” option under GSTR 2A. 

Step 7: It will then show the GSTR 2A – Auto-drafted details page. 

The concerned individual or organisation can view the featured information in this form by selecting relevant titles. 

Individuals can also choose to download this document for future reference by selecting the pertinent option in Step 6. 

How to Download the Form?

A taxpayer needs to download the GSTR – 2A if the number of invoices is more than 500. You must have the GST offline tool installed in the system in order to use this file. Here are the steps to do so:

Step 1: Click on download on the GSTR – 2A block.

Step 2: Click on the ‘Generate JSON file to download’ button in order to generate data in the JSON or excel format. The generated JSON file needs to be opened in Returns Offline Tool, available on the GST portal.

Step 3: Click on the link that says – “Click here to download JSON-File1” once it appears.

What are the Details Featured in GSTR 2A?

GSTR 2A format seven headings, as per the government’s mandate. These are – 

  1. GSTIN – The 15-digit GSTIN of such business
  2. Name of the Taxpayer – The registered person’s legal name and trade name (if any)

PART A

  1. Invoice details of inward supplies that a business received from a registered person, except supplies that attract a reverse charge. It is presented in the following format. 
GSTIN of Supplier Invoice details Rate  Taxable Value Amount of Tax Place of Supply (Name of State/UT)
Number Date Value Integrated tax Central tax State/UT tax Cess  
                     

 

  1. Inward supplies on which the reverse charge attracts tax. It’s presented in a similar format as 3.  
  2. All Debit/Credit notes and any modification received thereof in the current period. It’s illustrated in the following format. 
Details of original document Revised details of document or details of original Debit/Credit note Rate Taxable Value Amount of tax Place of Supply (Name of State/UT)
GSTIN No.  Date GSTIN  No. Date Value     Integrated tax Central tax State/UT tax Cess  
                           

Part B

  1. IDS credit received (including amendments thereof) – It is applicable for Input Service Distributors and their branches. This title shows the credit of ISD and any modification in the current tax period. 

Part C

  • TDS and TCS credit received (including amendments thereof) – it is applicable for businesses involved in TDS transactions or selling online via an e-commerce platform. 

GSTR 2A vs GSTR 2B - A Comparison

Criteria for Comparison

GSTR 2A

GSTR 2B

Objective of Statement

It is an auto-drafted statement that furnishes input tax credit information to every recipient of supplies, on the basis of the suppliers’ details including changes implemented later on.

It is a constant auto-drafted statement that furnishes input tax credit information to every recipient of supplies, on the basis of the suppliers’ data for every tax period.

Statement’s Characteristic

The document is dynamic since it changes from day to day, as and when a supplier informs the documents.

The document is static, as it is for one month, and can’t be changed on the basis of the actions of the supplier implemented later.

When will ITC entries get transferred from sources?

GSTR-1: Saved, filed, or submitted; GSTR-6: Submitted; GSTR-7 and GSTR-8: Filed

GSTR-1, GSTR-5, or GSTR-6: Filed

Maximum ITC entries visible on GST portal (without excel download)

500 rows

1000 rows

Frequency of availability

Monthly

Monthly

Advisory on ITC claims

It does not consist of details on the action a registered buyer requires to undertake

It consists of an advisory against every section on whether the Input Tax Credit is eligible/ineligible/reversal, for the taxpayer to undertake certain action as per his GSTR-3B

What is the Relationship between GSTR 2A and GSTR 3B?

GSTR 3B is a self-declared return summarising the ITC a business is eligible to receive. As per guidelines, taxpayers are required to carry out GSTR 2A reconciliation with this form. It is necessary to ensure a business is not evading any tax or receiving credit above what they are actually eligible for. 

In case a taxpayer is found to claim excess ITC, they shall repay it with interest. Failing to comply can result in fines and other penalties. 

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