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 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.

2. 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.

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

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.

4. 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. Any/all actions must be taken in the GSTR 2.

5. Why does my GSTR 2A show details of TDS, TCS etc.?

The GSTR 2A has four sections:

  • PART A – auto populated from GSTR 1/5 (refer to 2.1)
  • PART B – auto populated from GSTR 6 (ISD credits received)
  • PART C – auto populated from GSTR 7 (TDS credits received)
  • PART D – auto populated from GSTR 8 (TCS credits received)

6. What happens if the respective counterparties don’t file their returns?

There are 2 scenarios in which GSTR 2A is generated:

  1. When GSTR 1/5/6/7/8 of the counterparty have been filed before filing of your GSTR, details will be auto populated in the GSTR 2A of the current tax period.
  2.   When GSTR 1/5/6/78 of the counterparty have been filed after filing of your GSTR 2, details will be auto populated in the GSTR 2A of the next tax period.

7. 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.

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