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 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.

2. When can I view GSTR 2A of a tax period?

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

3. 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.

4. 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.

5. 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.

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

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)

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?

No intimation is sent to the taxpayer. The taxpayer can check same in post-login mode on the GST portal.

Role of GSTR 3B Form

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4 responses to “GSTR 2A: What you must know with FAQs”

  1. vaibhav daliya says:

    how to edit or modify bill in gst R2 which have same invoice no in gst r 1

  2. vaibhav daliya says:

    how to modifies the purchase bill in gst R2 which have same invoice no gst r 1

  3. C.A.RAGHU.G says:

    I have registered under GST and got GST number through online.
    But I have not received/ misplaced user ID and password.
    How to get once again.

    • rajeshssutar says:

      login to your registered email check once again for new login credintial if not avilable once again login to gst through given ARN /GSTN check the status once again

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