Vivek Nahadia CA, CS, (LLB)
Due date for filing GSTR-2 return for the month of July- 31st October, 2017
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.
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.
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.
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.
Ans: We can only view the details uploaded by the registered suppliers in GSTR-2A.
Ans. Against each invoice of the supplier, receiver taxpayer can take one of four possible actions – Accept, Modify, Reject, and Keep Pending
Ans: Unless you file GSTR- 2, you cannot file GSTR-3 as well.
Ans: Filing GSTR-2 is mandatory irrespective of whether there are any transactions for not.
Ans. No, once the return is filed it cannot be revised.
Ans. Your supplier will receive this information in his GSTR-1A. GSTR-1A will be auto populated from recipient’s GSTR- 2.
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