Semi Finals of GST Starts Now

Match Purchases through GSTR 2A !

Arjuna (Fictional Character): Krishna, from 18th May, the government has started the GSTR 2A for view. What it is? What taxpayers should do now?

Krishna (Fictional Character): Arjuna, GST Law has been applicable from 1st July, 2017. The financial year 2017-18 has ended in the month of March. Now each and every taxpayer has to match the sales purchases in the books with the GST returns filed and they have to file the returns accordingly. In GSTR 2A, bill wise details of the purchases made by the taxpayers are reflecting. Every taxpayer has to match these details with books of accounts. Now real match of GST will start. Because, if the sales and purchases are matched, then only we can assume that we won.

Arjuna: Krishna, which things are reflecting in GSTR 2A?

Krishna: Arjuna, in GSTR 2A, B2B invoices, Debit notes, credit notes, purchases made from Composition dealer, credit taken through TDS and TCS, also, the amendments made in the original invoices by supplier, etc. is reflecting.

Arjuna: Krishna, why it is important to check GSTR 2A by taxpayers without fail?

Krishna: Arjuna, in some days, the government will start GSTR 2 also. In GSTR 2, we will get the ITC as per our books of accounts. If the supplier has not entered the purchases of the taxpayers, then he will be unable to get the credit of that bill. Therefore, after checking the details in GSTR 2A, match the same with Input tax credit.

Ex. If from July, 2017 to March, 2018, “A” has made the purchases of Rs. 100000 from “B”, and also has taken the credit of Rs. 12000 in the GSTR 3B, now, “A” has to check it through GSTR 2A. Then he will be able to take the credit of the same.

Arjuna: Krishna, What the taxpayer should do from GSTR 2A?

Krishna: Arjuna, Taxpayers must do the matching of the bill wise purchases from the books of accounts with GSTR 2A. If certain entries are left due to mistake to account for in the books, then taxpayer needs to do the same. Similarly, if the taxpayer has certain bills which are not reflecting in the GSTR 2A, then the taxpayer must match those bills by communicating and reconciling the same with the supplier.

Arjuna: Krishna, What will be the impact due to GSTR 2A?

Krishna: Arjuna, There are so much issues at the time of sales and purchases, Discounts, rate differences, short or excess cash received, etc. these questions remain unsolved. Now the real era of matching mismatching concept has been started.

Arjuna: Krishna, What lesson the taxpayer should take from this?

Krishna: Arjuna, Every taxpayer must match all the sales purchases. If the supplier has not paid GST to the government or has not filed returns properly, then only the recipient will suffer. Now the fraudulent transactions between supplier and recipient will expose in GST. It means the match of GST has been started now. It will be very much interesting to see whose wickets are going to drop. GSTR 2A is available for viewing so this is semifinal match, Final match will start when GSTR 2 will get open for filing.

Author Bio

Qualification: CA in Practice
Company: R.B. Sharma and Co
Location: Aurangabad, Maharashtra, India
Member Since: 27 Jan 2018 | Total Posts: 343
1. Vice-Chairmen of WIRC of ICAI for the year 2015-2021. 2. Youngest Chairman of Aurangabad Branch of WIRC of ICAI in 2002. 3. Author of Popular Tax articles series based on Krishna and Arjuna conversation i.e “KARNITI” published in Lokmat on every Monday. Till date 335+ weekly articles ha View Full Profile

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  1. Kumar says:

    Dear All,

    I work for an MNC. The Dept. has already asked us to match the credit in GSTR-2A with that in GSTR-3B. The author is right. He is not creating unnecessary panic.

  2. Nandan K says:

    May you quote relevant section in law which says Gstr 2A should be reconciled with ITC ?? Please don’t create unnecessary panic.

  3. Dwarkadas Bhutada says:

    The matching should be month wise or the matching should be for the FY Period (1-7-17 to 31-3-18). Because on help desk it was advised that if some one has missed to give his all purchases for some reason, he can add the missing purchase bills in the current month. In such cases month-wise matching will not be possible.

  4. Sharad Chadha says:

    How can a supplier re-enter missing entries; previously it was supposed to happen through GSTR-2B, unless that organizaing and sorting mis-match will not get resolved

  5. Kinjal Prajapati says:

    Dear Krishna,

    Please refer the press release issued by PIB after 26th GST council meet. In which they have specifically mentioned that they have suspended GSTR 2 and GSTR 3. They have decided to start new GST return filing process within a period of 6 months. Please don’t spread the rumors among the readers.

  6. Rajesh Thakkar Advocate says:

    GSTR2 at present put on hold by department. GSTR2A is read only. If any party fail to upload other party invoice, the other party can’t upload his invoice in GSTR2. GSTR2 is back bone for matching ITC as per GST Rule. In absence of GSTR2, Department can’t enforce to the opposite tax payer to pay the tax according to mismatched between GSTR1 andp GSTR2. Therefore, such proceeding is bad in law and we have to oppose on behalf of tax payer.

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October 2021