GSTR-2A

1. What is GSTR-2A?

GSTR-2A is a system generated ‘draft’ Statement of Inward Supplies for a Receiver Taxpayer. It is auto-populated from the GSTR-1/5, GSTR 6 (ISD), GST 7(TDS), and GSTR 8 (TCS) file by the supplier taxpayer from whom goods and/or services have been procured or received by the receiver taxpayer in a given tax period.

It is created for a receiver taxpayer when the GSTR-1/5, 6, 7 & 8 is filed by the supplier. The details become available to the receiver taxpayer for view and the details are updated incrementally as and when supplier taxpayers upload or change their details in their respective GSTR for the given tax period. The auto-populated details in of a particular supplier/counter party will get frozen when he submits or files his return. GSTR-2A of a tax period will remain available for view till a taxpayer submits/files his GSTR-2.

2. When can I view GSTR-2A of a tax period?

1. When the counterparty has not submitted/filed GSTR-1: Any/all invoices uploaded by Supplier Taxpayers in their GSTR-1 will be visible in the GSTR-2A and the same can also be viewed in the GSTR-2 of the recipient.

2. When the counterparty has submitted/filed their return: When the counterparty has submitted/filed their return, the invoices available in the GSTR-2A will continue to be available for viewing. Additionally, Receiver Taxpayers will be able to take action on the invoices. The ACCEPT/REJECT buttons against invoices will be enabled for action. The information available in GSTR-2A will also be available in GSTR-2.

3. Do I have to file the GSTR-2A?

No, you don’t have to file the GSTR-2A. It is a read-only document provided to you so that you have a record of all the invoices received from various supplier taxpayers in a given tax period.

4. Can I download and keep a copy of my GSTR-2A for future reference?

Yes, GSTR-2A for a given tax period will be available for viewing and/or downloading in your post-login section of the GST portal.

5. Can I make changes to or add an invoice in my GSTR-2A in case there are any errors or omission in the details uploaded by my supplier taxpayers?

No, you cannot make any changes to the GSTR-2A, as it is a read-only document. The information displayed in GSTR-2A is also available in GSTR-2 and any/all actions must be taken in the GSTR-2 by the receiver.

6. Where are details of TDS, TCS etc. available in GSTR-2A?

The details of TDS, TCS etc. are available in GSTR-2A in following sections:

a. PART A – auto-populated from GSTR-1/5 (refer to 2.1)

b. PART B – auto-populated from GSTR 6 (ISD credits received)

c. PART C – auto-populated from GSTR 7 & GSTR 8 (TDS & TCS credits respectively)

7. What happens if the respective counter parties file their returns after filing of GSTR-2 by the taxpayer?

When GSTR-1 is filed after filing of GSTR-2 by the counter parties, the details declared in GSTR-2 gets auto populated to GSTR-1 and the supplier is expected to take action (Accept/Reject/Pending for action) on such details before filing of his GSTR-1.

8. How do I know if there are any details auto-populated in my GSTR-2A? Or Will I be intimated as and when there is a new entry in my GSTR-2 for a given tax period?

An alert in the form of an email and a message on the dashboard will be sent to the taxpayer when any new details are auto-populated into GSTR-2A.

How can I view the Inward Supplies Return GSTR-2A?

GSTR-2A will be generated in below scenarios,

• When the supplier uploads the B2B transaction details in GSTR-1& 5/ &

• ISD details will be auto-populated on submission of GSTR-6 by the counterparty / &

• TDS & TCS details will be auto-populated on filing of GSTR-7 & 8 respectively by the counter party.

GSTR-2A is a Read view form only and you cannot take any action in GSTR-2A.

GSTR-2A will be generated in the following manner.

When GSTR – (1) has not been submitted by the taxpayer, the details will be auto-populated to GSTR-2A of current tax period if -

• Counterparty adds Invoices / Credit notes / Debit Notes / Amendments in GSTR-1/5

• GSTR-6 is submitted for distribution of credit in the form of ISD credit

• GSTR-7 & 8 filed by the counterparty for TDS & TCS credit respectively.

To view the Inward Supplies Return GSTR-2A, perform the following steps:

1. Access the www.gst.gov.in URL. The GST Home page is displayed.

2. Login to the GST Portal with valid credentials.

3. Click the Services > Returns > Returns Dashboard command.

4. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to file the return from the drop-down list.

5. Click the SEARCH button.

6. The File Returns page is displayed. In the GSTR 2A tile, click the VIEW button.

The GSTR-2A – AUTO DRAFTED DETAILS page is displayed.

Click the tile names to know more details:

PART- A

• B2B Invoices

• Amendments to B2B INVOICES

• Credit/Debit Notes

• Amendments to Credit/Debit Notes

PART- B - ISD Credits

PART- C - TDS Credits

PART- D - TCS Credits

PART- A (B2B Invoices)

B2B Invoices displays all the invoices added by the supplier through their GSTR-1 and/ or GSTR 5. The B2B section of PART A of GSTR-2A is auto-populated on uploading or saving of invoices by the Supplier in their respective returns of GSTR 1 and GSTR 5.

1. Click the B2B Invoices button. The B2B Invoices - Supplier Details page is displayed.

2. Click the GSTIN hyperlink to view the invoices uploaded by the supplier.

3. Click the Invoice No. hyperlink to view the invoice details.

Note: If no of invoices are more that the desired limit of 500, then you need to download the invoices in GSTR-2A. Click the GENERATE FILE button in the GSTR-2A tile to generate the file and then click the DOWNLOAD button to download the file.