GSTR 2A

GSTR-2A is a purchase-related document which is provided to each business registered on the GST portal. It describes the transactions a business makes in a specific month, thus noting all invoice details. It is, however, a read-only document, serving only to inform a business of the invoice details of its sellers. Before filing their returns on the GST portal as GSTR 2, the company concerned should verify this form and correct any discrepancies. 

 

Given below are the scenarios under which the Form GSTR-2A is to be generated:

• When the seller or counterparty of a company uploads the transactions of the B2B details in the GSTR-1 and 5 forms.

• On the submission of Form GSTR-6 by the Input Service Distributor, the ISD details are generated automatically. 

• On filing Form GSTR-7 and 8 by the counterparty the TDS and TCS details are auto-populated respectively.

• On the bill entry, which is received from the ICEGATE portal of Indian Customs, the import of goods is auto-populated. 

As stated above, GSTR-2A is auto-populated based on other forms, meaning that a company need not file it manually. However, if an organisation finds any discrepancy in the proforma invoice details submitted by its seller in GSTR-1, they need to accept, reject, modify, or defer its acceptance. Since it is automatically generated, there is no GSTR 2A due date in question. However, if any information in that form requires modification, enterprises must do so in GSTR-2, and the due date is between the 11th and 15th of the month immediately following the month for which such GST returns are filed.

GSTR-2A is a purchase-related document which is provided to each business registered on the GST portal. It describes the transactions a business makes in a specific month, thus noting all invoice details. It is, however, a read-only document, serving only to inform a business of the invoice details of its sellers. Before filing their returns on the GST portal as GSTR 2, the company concerned should verify this form and correct any discrepancies. 

 

Given below are the scenarios under which the Form GSTR-2A is to be generated:

• When the seller or counterparty of a company uploads the transactions of the B2B details in the GSTR-1 and 5 forms.

• On the submission of Form GSTR-6 by the Input Service Distributor, the ISD details are generated automatically. 

• On filing Form GSTR-7 and 8 by the counterparty the TDS and TCS details are auto-populated respectively.

• On the bill entry, which is received from the ICEGATE portal of Indian Customs, the import of goods is auto-populated. 

How is GSTR 2A Generated

The GST portal auto-populates GSTR 2A with the information available from the returns of a company's vendors or counterparties in the following forms.

• GSTR-1

• GSTR-5

• GSTR-6

• GSTR-7

• GSTR-8

It is generated in these instances mentioned below:

• When transaction details are uploaded to the GSTR-1 Form by a seller (registered resident)

• When transaction details are uploaded to the GSTR-5 Form by a seller (non-resident)

• When the GSTR-6 Form is submitted by the Input Service Distributor

• Noting the TDS and TCS information when a counterparty files the GSTR-7 and 8 Forms

Verification of GSTR 2A is necessary to file the GSTR-2 form. However, in some instances, the seller may defer the filing of GSTR-1. In that case, when filing their GST returns manually, the company concerned will need to fill out the necessary details. And to ensure consistency in the recording of information, the details submitted by a seller in GSTR-1 will be reflected in the next month in GSTR-2A of such a business.

How to File GSTR-2A Return

As stated above, GSTR-2A is auto-populated based on other forms, meaning that a company need not file it manually. However, if an organisation finds any discrepancy in the proforma invoice details submitted by its seller in GSTR-1, they need to accept, reject, modify, or defer its acceptance. Since it is automatically generated, there is no GSTR 2A due date in question. However, if any information in that form requires modification, enterprises must do so in GSTR-2, and the due date is between the 11th and 15th of the month immediately following the month for which such GST returns are filed.

What is the Difference Between GSTR 2A and GSTR 2B

GSTR 2A is auto-generated. It is a read-only document that solely intends to provide information. Review the following table to understand the difference between GSTR 2A and GSTR-2B.

How to View GSTR 2A on GST Portal

Individuals need to follow the steps listed below to view this return form for GSTR 2A Download:

 

• Step 1: Visit the official GST portal.

• Step 2: Log in with your credentials.

• Step 3: On the dashboard, click on “Services”.

• Step 4: Click on "Returns" and then on "Dashboard Returns."

• Step 5: The "File Returns" page will be displayed, where you need to fill in "Financial Year" and "Return Filing Period" before clicking on “Search”.

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

• Step 7: The GSTR-2A ‘auto-drafted’ details page will then be shown.

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

As per the government mandate, 2A in GSTR contains seven headings. Those are:

 

• GSTIN (GST Identification Number): GSTIN is a unique 15-digit PAN-based identification number issued under GST to every registered individual

• Name of Taxpayer: The legal name and trade name of the registered person

PART-A

• Invoice information on inward supplies obtained from a registered individual by a company, except for supplies that incur a reverse fee

• Inward supply on which tax is attracted by the reverse fee

• Both debit/credit notes and any changes earned in the current cycle

PART-B

• Input Service Distributor (ISD) credit earned: It refers to distributors of input services and their branches. This title indicates the IDS credit and any adjustments in the existing tax era

PART-C

• It is applicable to companies engaged in TDS transactions or online selling through an e-commerce platform for TDS and TCS credit obtained (including modifications thereof)

If the ITC or input tax credit of the given invoices has not been uploaded or if there is a delay in the updating process, the same will not appear against the 2A in GSTR for the tax period. The missing invoices will have to be updated by the buyer after bringing the same to the notice of the defaulting suppliers and vendors. Starting August 2020, all buyers must refer to the GSTR-2B to understand the input tax credit available for a tax period.

As an entrepreneur or businessman, it is important for you to compare GSTR – 2A and GSTR – 3B. It can be beneficial for your business to not just make a full claim of the ITC, Input Tax Credit, but also reverse any excess ITC that may have been claimed. 

GSTR 3B or Form GSTR 3B is a summary of the return filed by you, the taxpayer, on a monthly basis, which is the 20th of the coming month or the 22nd/24th of the month following the quarter. You can take the ITC on the basis of the declared details in Form GSTR 3B, table 4.

 

GSTR 2A or Form GSTR 2A, on the other hand, is an auto-populated form. It is generated through the recipient’s login and covers every outward supply as declared by the suppliers in Form GSTR 1. 

Reconciliation of GSTR – 2A and GSTR – 3B is necessary as it ensures that the credit that is being claimed has actually been paid to the supplier. It helps check that none of the invoices are either missed or recorded more than once.