GSTR 2A

In this artical, you will about GSTR 2A, How to file, GSTR 2A Generate, Details of GSTR 2A, Download GSTR 2A, Benefits

What is GSTR 2A?

GSTR 2A is automatically generated when the seller or counterparty of a business uploads the GSTR 1 and GSTR 5 forms. It details the purchases made by a company in a particular month, from which all invoice details are noted. As a GST registered buyer, you can refer to GSTR-2A for input tax credit details while filing GSTR-3B and GSTR-9. The concerned enterprise should verify this form before filing its return as GSTR 2 on the GST portal and correct any discrepancies in it.

Do taxpayers have to file Form GSTR-2A?

No, taxpayers are not required to file a GSTR-2A form. This is a read-only document provided to you so that you have a record of all invoices received from different suppliers in a given tax period.

How to file GSTR-2A?

You do not need to file GSTR-2A. GSTR-2A is a read-only document with a list of all invoices from different vendors during the month. However, businesses are required to accept it, reject it, modify it, or postpone its acceptance if such an organization finds a discrepancy in the invoice details that its vendor has presented in GSTR 1.

How is GSTR 2A generated?

GST portal auto-populated GSTR 2A, which is available for the following information from the returns of sellers or counterparties of a businessman -

Return	Filed by
GSTR 1	Regularly registered seller
GSTR-5	Non-resident
GSTR 6	Input Service Distributor
GSTR 7	Person liable to deduct TDS
GSTR 8	e-Commerce operator

Details of GSTR-2A

• GSTIN – 15 Digits GSTIN of a Business.
• Name of the Taxpayer – Legal Name of the registered person.

• PART A -

  • Inward supply received from the registered person other than the reverse charge attracting supply.

  • Inward supply on which reverse charge is taxed. It is presented in the same format as 3.

  • Debit/credit notes received during the current tax period (including amendments).

• Part B -

  • IDS credit received (including amendments thereof) - If you are a branch, whenever your head office will file GSTR-6 returns for the month, the data under this section will be automatically filled.

• Part C -

  • TDS and TCS credit received (including amendments thereof) – This is applicable for businesses involved in TDS transactions or online sales through e-commerce platforms.

GSTR 2A Download

There are two ways by which a registered taxable person can view the data generated by the GSTR 2A return.

1. The details can be viewed directly by logging on to the GST portal and using the return filing segment which stacks into other returns of the tax person.

2. The registered taxable person can download the file and view it in the offline utility tool.

Note: Invoice records up to 500 can be viewed online for a table/section. If the invoice is more than 500, the general portal will create a GSTR 2A file and the registered taxable person will see these details.

Benefits of GSTR 2

• Suppliers GSTIN with classification as modified or original entry, allow sorting of data based on GSTR-1 filing status by respective suppliers.
• See summary statistics for available value and the tax amount for sorted data.

• Import GSTR-2A (supplier data) from the GST portal in one click.

• Access to data in months for a financial year.

• View GSTR-2A (supplier data) by applying filters on the invoice number, date range, and original invoice number.

Disclaimer: This article is intended for general consumption only. The information in the article was correct at the time of publication, but it is subject to change due to changes in government rules and regulations. The contents of the blog may not be copied unless prior permission is obtained.

You can verify the GSTR 2A form with OneGST before filing the return. Download the OneGST app now and verify your details. For any queries feel free to reach out to us on [phone]. You can sign up for our newspaper, in which we will keep you updated about GST.