FAQs about Form GSTR-2A

1. What is form GSTR-2A?

Form GSTR-2A is return filing form which is generated by the system for a receiver taxpayer as the draft statement of inward supplies.Form GSTR-2A is auto-populated by the data which was entered in the following forms of all suppliers or counter-party taxpayers of goods/services in a given tax period: GSTR-1, GSTR-5, and GSTR-6 (ISD); GSTR-7 (TDS); and GSTR-8 (TCS).When all these auto-populated details are uploaded on the portal by the counter-parties, this form is created for the taxpayer. This form is then updated for the taxpayer as and when the suppliers change or upload the details in their GSTR-1 forms during the tax period. When a supplier files his/her returns, his/her auto-populated details will be frozen to be edited or deleted. The taxpayer can view his/her GSTR-2A form for the tax period till s/he filed the returns in form GSTR-2.

2. When can the taxpayer view form GSTR-2A for the given tax period?

The taxpayer can view his/her GSTR-2A form when:

• Supplier has not filed GSTR-1 form: All invoices uploaded in GSTR-1 by the suppler will be available to be viewed by the taxpayer in his/her form GSTR-2A and then on GSTR-2.

• Supplier has filed the returns: Once the supplier has filed his/her returns in form GSTR-1, the uploaded invoices can be viewed by the taxpayer in form GSTR-2A. The receiver taxpayer will then be able to accept or reject or take any other action against such invoices. The information in GSTR-2A will then be made available in form GSTR-2.

3. Is form GSTR-2A supposed to be filed?

No, form GSTR-2A is not supposed to be filed or submitted. Instead it is only meant to be viewed and read as a record of all supplier invoices which were received by the taxpayer within the tax period.

4. Can form GSTR-2A be downloaded and kept for future reference?

Yes, form GSTR-2A can be viewed or downloaded by the taxpayer for the given tax period. You can view or download it from your post-login section on the GST portal.

5. In case of any error or omission made by the supplier in the uploaded details, can the taxpayer make any changes to the invoices in his/her form GSTR-2A?

No, the taxpayer will not be able to edit the details uploaded in form GSTR-2A as it is only meant to be viewed and read. However, the same details will be available in form GSTR-2 wherein any and all edits and additions to the uploaded details can be made.

6. Why does form GSTR-2A show details of ISD, TDS, and TCS?

The details of ISD, TDS, and TCS are a part of the sections of the form GSTR-2A, as shown below:

• Part A of GSTR-2A is auto-populated from forms GSTR-1 and GSTR-5;
• Part B of the form is auto-populated from Form GSTR-6 which shows the ISD credits received;
• Part C of GSTR-2A is auto-populated from forms GSTR-7 (which shows TDS credits received) and GSTR-8 (which shows TCS credits received).

7. What will happen if the respective suppliers furnish their returns after the taxpayer has filed form GSTR-2?

It may so happen that the suppliers file their returns in forms GSTR-1, GSTR-5, GSTR-6, GSTR-7, and GSTR-8 after the taxpayer has filed form GSTR-2. In such a case, the details filed by the suppliers will be auto-populated in the taxpayer’s GSTR-2A for the next tax period.

8. How will the taxpayer come to know if his/her form GSTR-2A has been auto-populated with details? Will a new entry made in the form GSTR-2A for the given tax period be intimated to the taxpayer?

The taxpayer will be notified when his/her GSTR-2A will be auto-populated. A notification will be sent to the taxpayer through e-mail and a message will be sent to the taxpayer’s dashboard on the GST portal whenever a new entry is auto-populated in his/her form GSTR-2A.