Manual>GSTR-2A > View of Inward Supplies Return

How can I view the Inward Supplies Return GSTR-2A?

1. Form GSTR-2A will be generated in below scenarios,

  • When the supplier uploads the B2B transaction details in GSTR-1& 5/ &
  • ISD details will be auto-populated on submission of GSTR-6 by the counter party / &
  • TDS & TCS details will be auto-populated on filing of GSTR-7 & 8 respectively by the counter party.

2. GSTR-2A is a Read view form only and you cannot take any action in GSTR-2A.

3. GSTR-2A will be generated in the following manner.

  • After filing/submission of Form GSTR-1 by suppliers or when Counterparty adds Invoices / Credit notes / Debit Notes / Amendments in GSTR-1/5
  • GSTR-6 is submitted for distribution of credit in the form of ISD credit
  • GSTR-7 & 8 filed by the counterparty for TDS & TCS credit respectively.

Note: Details of TDS and TCS returns will be available as and when Form GSTR-7 & 8 will be made operational.

To view the Inward Supplies Return GSTR-2A, perform the following steps:

1. Access the www.gst.gov.in URL. The GST Home page is displayed.

2. Login to the GST Portal with valid credentials.

3. Click the Services > Returns > Returns Dashboard command.

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4. The File Returns page is displayed. Select the Financial Year & Return Filing Period  (Month) for which you want to file the return from the drop-down list.

5. Click the SEARCH title.

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6. The File Returns page is displayed. In the GSTR 2A tile, click the VIEW button.

Note: If no. of invoices is more than 500, then you need to download the invoices in Form GSTR-2A. Click the DOWNLOAD button to download the file.

Auto Drafted Details GSTR 2AThe GSTR-2A – AUTO DRAFTED DETAILS page is displayed.

Form GSTR-2A – AUTO DRAFTED DETAILS

Click the tile names to know more details:

PART- A

  • B2B Invoices
  • Amendments to B2B INVOICES
  • Credit/Debit Notes
  • Amendments to Credit/Debit Notes

PART- B –

  • ISD Credits
  • Amendments to ISD Credits

PART- C –

  • TDS Credits
  • Amendments to TDS Credits
  • TCS Credits

 (B2B Invoices)

B2B Invoices displays all the invoices added by the supplier through their GSTR-1 and/ or GSTR 5. The B2B section of PART A of GSTR-2A is auto-populated on uploading or saving of invoices by the Supplier in their respective returns of GSTR 1 and GSTR 5.

1. Click the B2B Invoices button. The B2B Invoices – Supplier Details page is displayed.

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2. Click the GSTIN hyperlink to view the invoices uploaded by the supplier.

B2B INVOICE SUPPLIER DETAILS

3. Click the Invoice No. hyperlink to view the invoice details.

Note: In case of supply attracts reverse charge, then Supply attract Reverse Charge column will be displayed as Y.

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The item details are displayed.

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Amendments to B2B Invoices

Amended B2B Invoices section covers the invoices which are amended by the supplier in their returns of GSTR-1/5 respectively.

1. Click the Amendments to B2B Invoices button. The Amend B2B Invoice page is displayed.

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2. Click the GSTIN hyperlink to view the amended invoices uploaded by the supplier.

3. Click the Invoice Number hyperlink to view the invoice details.

The item details are displayed.

Credit/Debit Notes

This section covers the Credit/Debit notes added by the supplier in their respective returns (GSTR-1/5).

1. Click the Credit/Debit Notes button. The Credit/Debit Notes – Supplier Details page is displayed.

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2. Click the GSTIN hyperlink to view the credit or debit notes uploaded by the supplier.

Image 113. Click the Credit/Debit Note No hyperlink to view the details.

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The item details are displayed.

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Amendments to Credit/Debit Notes

Amendments to Credit/Debit Notes section covers the amendments of Debit / credit notes done by the supplier in their respective returns (GSTR-1/5).

1. Click the Amendments to Credit/Debit Notes button. The Amend Credit/Debit Notes – Supplier Details page is displayed.

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2. Click the GSTIN hyperlink to view the credit or debit notes uploaded by the supplier.

3. Click the Invoice No. hyperlink to view the details.

The item details are displayed.

ISD Credits

1. Click the ISD Credits button. The ISD Credit Received page is displayed.

PART B of GSTR-2A will be auto-populated on submission of GSTR-6.

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2. Click the GSTIN hyperlink to invoices uploaded by the supplier.

The details are displayed.

Amendments to ISD Credits

Amendments to ISD Credits section covers the amendments of ISD credits done by the supplier in their respective returns (Form GSTR-1/5).

1. Click the Amendments to ISD Credits tile.

The Amended ISD Invoices-Supplier Details page is displayed.

2. Click the GSTIN hyperlink to invoices uploaded by the supplier.

The details are displayed. You can click the ISDCNA tab to view the ISD credit note details.

 TDS Credits

Note: Details of TDS and TCS returns will be available as and when Form GSTR-7 & 8 will be made operational.

1. Click the TDS Credits tile

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The TDS Credit Received – Summary page is displayed.

PART C of Form GSTR-2A is auto-populated on filing of Form GSTR-7 by TDS Deductor.

Amendments to TDS Credits

Amendments to TDS Credits section covers the amendments of ISD credits done by the supplier in their respective returns (Form GSTR-1/5).

1. Click the Amendments to TDS Credits tile.

The Amendments to TDS Credit Received – Summary page is displayed.

TCS Credits

Note: Details of TDS and TCS returns will be available as and when Form GSTR-7 & 8 will be made operational.

1. Click the TCS Credits tile. The TCS Credit Received page is displayed.

PART D of Form GSTR-2A will be auto-populated on filing of Form GSTR-8 by TCS Collector.

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