GSTR 2A is a system generated ‘draft’ Statement of Inward Supplies for a Receiver Taxpayer. It is auto populated from the GSTR 1/5 of all the Supplier Taxpayers from whom goods and/or services have been procured in a given tax period. It is generated when the first supplier taxpayer files their GSTR 1 and is then updated incrementally as and when supplier taxpayers file their respective GSTR 1s for the given tax period until such time that the receiver taxpayer files their GSTR 2.
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.
Yes, you can. GSTR 2A for a given tax period will also be available for viewing and/or downloading in your post-login section of the GST portal.
No, you cannot make any changes to the GSTR 2A as it is a read-only document. Any/all actions must be taken in the GSTR 2.
The GSTR 2A has four sections:
There are 2 scenarios in which GSTR 2A is generated:
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.