GSTR 2A is a system generated ‘draft’ Statement of Inward Supplies for a Receiver Taxpayer. It is auto-populated from the GSTR 1/5 and GSTR 6 (ISD), GST 7 (TDS), GSTR 8 (TCS) of all the Supplier/Counter party Taxpayers from whom goods and/or services have been procured or supplied to in a given tax period.
It is created for a recipient when the Form GSTR-1/5, 6, 7 (Tax Deductor) & 8 (Tax Collector) is filed submitted/ uploaded by the supplier taxpayer. The details become available to the recipient for view and the details are updated incrementally as and when supplier taxpayer upload or change details in their respective Form GSTR, for the given tax period. Form GSTR-2A of a tax period is available for view only.
1. When the counter party has not submitted/filed Form GSTR-1: Any/all invoices uploaded by supplier in their Form GSTR-1/ GSTR-5 will be visible in the Form GSTR-2A. However, ISD details will be auto-populated to GSTR-2A on submission of Form GSTR-6, only.
2. When the counter party has submitted/filed their return: When the counterparty has submitted/filed their return, the invoices available in the Form GSTR-2A will continue to be available for viewing.
Note: Details of TDS and TCS returns will be available as and when Form GSTR-7 & 8 will be made operational
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.
Following details are available in Form GSTR-2A, in following sections:
a. PART A – auto-populated from Form GSTR-1/5 (refer to 2.1)
b. PART B – auto-populated from Form GSTR 6 (ISD credits received)
No intimation is sent to the taxpayer. The taxpayer can check same in post-login mode on the GST portal.
Do you think CBDT should extend Tax Audit Report and relevant ITR Due Date? Please Comment, Vote, Retweet and Like.— Tax Guru (@taxguru_in) September 18, 2018