GSTR 2A

What is GSTR 2A?

GSTR 2A is the taxpayer's purchase register which contains the details of all inward supplies made to him by his suppliers. This document is automatically created from the outward supplies reported in GSTR 1 filed by suppliers and monthly returns reported in GSTR 3B. The details present on GSTR 2A include the GSTIN of the supplier, the taxpayer's GSTIN, the Invoice number, the Invoice date, etc.

How is GSTR 2A Generated?

GSTR 2A is generated from the supplier's outward supplies reported in GSTR 1 and monthly returns reported in GSTR 3B. The filings made by the suppliers to their respective GST portals are auto-populated and reflected on GSTR 2A of the recipient taxpayer. This automated system helps taxpayers easily reconcile their GST returns at the end of each financial year, track expenses, and claim Input Tax Credit (ITC).

Utilizing the GST portal, businesses can access GSTR 2A standing based on data from their vendor's or trading partners' returns as captured in the following forms:

●    GSTR 1
●    GSTR 5
●    GSTR 6
●    GSTR 7
●    GSTR 8 

Its generated in the following steps:

1.    Supplier's outward supplies are reported in GSTR 1 and filed on the GST portal.

2.    The details of these outward supplies are auto-populated & reflected on GSTR 2A of the recipient taxpayer within 24 hours of filing by the supplier.

3.    Taxpayers can check their GSTR 2A standing periodically to track expenses, ensure the accuracy of ITC claims and reconcile GST returns at the end of each financial year.

4.    GSTR 2A reconciliation can also be done using specialized GST software/modules.
 

How to File GSTR 2A?

GSTR 2A is an auto-populated document that does not require any filing. Taxpayers can check for the details of inward supplies on their GSTR 2A to ensure the accuracy of ITC claims and reconcile GST returns at the end of each financial year. 

Additionally, taxpayers can utilize specialized software/modules to perform GSTR 2A reconciliation and track expenses. This automated system helps taxpayers with GST compliance, saves time & cost, and boosts efficiency.

By utilizing specialized software/modules for GSTR 2A reconciliation, taxpayers can save time & cost and become more efficient with GST compliance.
 

How to View GSTR 2A?

●    Log in to the GST portal.

●    Go to Services > Returns Dashboard > Click on View/Download under the GSTR 2A column.

●    The purchases will be listed along with their respective details, such as Invoice Number, Invoice Date, Place of Supply, Goods/Services Supplied, and Taxable Value.

●    To view more details click on "View All" or download the PDF version of GSTR 2A by clicking on the "Download PDF" option.

●    Additionally, taxpayers can use specialized software/modules for GSTR 2A reconciliation and track expenses.

●    The details on GSTR 2A can be used to prepare the GSTR-3B return.

●    Taxpayers can utilize this information to maximize their input tax credit and ensure the accuracy of the ITC claims.

●    This automated system helps taxpayers with GST compliance, saves time & cost, and boosts efficiency.

Reviewing GSTR 2A rules regularly helps minimize chances of errors or discrepancies in GST returns and avail accurate Input Tax Credit (ITC). Utilizing specialized software/modules for GSTR 2A reconciliation is beneficial as it helps taxpayers to save time & cost with GST compliance while ensuring the accuracy of ITC claims. Furthermore, GSTR 2A return boosts efficiency by providing a streamlined approach to GST filing processes.
 

How to Download the Form?

●    Log in to the GST portal.

●    Go to Services > Returns Dashboard > Click on View/Download under the GSTR 2A column.

●    To view more details click on "View All" or download the PDF version of GSTR 2A by clicking on the "Download PDF" option.

●    The PDF file downloaded can be used as proof of inward supplies while filing returns and also for future references.

●    Additionally, taxpayers can use specialized software/modules for GSTR 2A reconciliation and track expenses. This automated system helps taxpayers with GST compliance, saves time & cost, and boosts efficiency.

By regularly downloading GSTR 2A form, businesses can review their input tax credit claims, minimize chances of errors or discrepancies in GST returns and successfully avail accurate ITC.
 

What are the Details that are Featured in GSTR 2A?

As per the government's mandate, the GSTR 2A format consists of seven headings: Part A, Part B, and Part C.

Part A 

Part A features the details of inward supplies received by the taxpayer from a registered supplier. The information present in this section includes:

●    When a business receives goods and services from a registered vendor, they must provide invoice details of supplies that are not subject to reverse charge. Below is an example of how this information should be presented.

It is presented in the table format as follows:

Part B

Part B features the details of inward supplies received by the taxpayer from an unregistered supplier or those subject to a reverse charge mechanism.

Part C

Part C of GSTR 2A reflects information regarding additional documents uploaded by suppliers in their GSTR-1 returns.
 

GSTR 2A vs GSTR 2B - A Comparison

What is the Exact Relationship Between GSTR 2A and GSTR 3B?

GSTR 3B is a monthly return filed by taxpayers to declare their GST liability. GSTR 2A is an auto-populated form containing transactions reported in the returns (GSTR 1 & 5A) of all supplier entities for a particular taxpayer. The data available in GSTR 2A can be used as proof of inward supplies to claim ITC in GSTR 3B. 

What Happens if the Seller gets Delayed GSTR-1 or Uploads Invoices?

If the seller delays filing GSTR-1 or fails to upload invoices, it can lead to inaccurate ITC claims for the buyer. The GSTR 2A implementation date is the 15th of every month, and as per the guidelines issued by GST authorities, taxpayers must match their inward supplies data with GSTR 2A before filing GSTR 3B. If there are discrepancies between the two, one must not claim ITC for such cases and instead adjust the amount in the output tax liability section of GSTR-3B.