Vivek Nahadia CA, CS, (LLB)

Due date for filing GSTR-2 return for the month of July- 31st October, 2017

1. What is GSTR 2A?

Ans. GSTR- 2A is an auto generated return of inward supplies. When your suppliers who are registered under GST file their GSTR- 1 of outward supplies (and various other returns like GSTR- 5,6 etc), those details relevant to you will be auto populated in your GSTR- 2A return.

2. What is the difference between GSTR – 2A and GSTR -2?

Ans: GSTR– 2A is just an auto generated return for recipient’s information. Thus, you are not required to file GSTR- 2A. Actual return of inward supplies is GSTR-2 which is required to be filed by the recipient.

3. Can I correct my seller’s mistake in GSTR– 2A?

Ans: No, on the basis of information furnished to you in GSTR- 2A you can correct the mistake of your seller while filing GSTR-2.

4. What am I required to do if my seller doesn’t file GSTR– 1?

Ans: If supplier taxpayer does not upload his/ her supply invoices and files his GSTR-1 or uploads invoices, but does not file his/her GSTR 1, then receiver taxpayer can Add (by using ADD MISSING INVOICE option) in GSTR-2.

5. What am I required to do in GSTR -2A?

Ans: We can only view the details uploaded by the registered suppliers in GSTR-2A.

6. What am I required to do in GSTR -2?

Ans. Against each invoice of the supplier, receiver taxpayer can take one of four possible actions – Accept, Modify, Reject, and Keep Pending

7. What if GSTR-2 return is not filed?

Ans: Unless you file GSTR- 2, you cannot file GSTR-3 as well.

8. Is it fine if I don’t file GSTR- 2 as I don’t have any purchase transactions in the month of July?

Ans: Filing GSTR-2 is mandatory irrespective of whether there are any transactions for not.

9. Can GSTR-2 be revised?

Ans. No, once the return is filed it cannot be revised.

10. How will my supplier know if I add any invoice or make corrections while filing my GSTR-2?

Ans. Your supplier will receive this information in his GSTR-1A. GSTR-1A will be auto populated from recipient’s GSTR- 2.

Also See Video on Above-

(The author can be reached at haa.vivek@gmail.com)

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3 Comments

  1. Vishnu Dileep Nath says:

    What happens to the Input tax Difference amount in both GSTR 2 and GSTR 2 A?
    Can an Individual claim the Excess Input tax amount in GSTR2, even if the suppliers didn’t filed their GSTR1?

  2. TRIBHUVAN PUROHIT says:

    IS THERE ANY OFFLINE UTILITY TO CONVERT JSON FILE TO CSV OR EXCEL FORMAT ?

    WHY THE DEPARTMENT NOT PROVIDING THIS FACILITY AS IT IS QUITE ANNOYING PROCESS TO CHECK EVERY DETAILS IN CASE PEOPLES HAVING MULTIPLE TRANSACTION AS WHILE GOING THROUGH WEBSITE ONLY FEW TRANSACTIONS CAN BE VIEWED AT A TIME?

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