Top 10 Questions of GSTR-2 and GSTR-2A

Article explains What is GSTR 2A, What is the difference between GSTR – 2A and GSTR -2, correction in  seller’s mistake in GSTR– 2A, What if seller doesn’t file GSTR– 1, What am I required to do in GSTR -2A, What am I required to do in GSTR -2, What if GSTR-2 return is not filed, Is it fine if I don’t file GSTR- 2 as I don’t have any purchase transactions in the month of July, Can GSTR-2 be revised and How will my supplier know if I add any invoice or make corrections while filing my GSTR-2?

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.

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