GSTR 2A

Letter to FM on issues in GSTR 2A & GST 2B – ITC availment

Goods and Services Tax - Respected Madam, My self- Rajesh Deshpande from Pune Maharashtra working as a Manager-Finance in Pharmaceutical Company name of SAVA HEALTHCARE LTD. We would like to bring your kind attention towards current system of ITC availement and issues creating regarding at the time of reconciliation. As you are fully aware that, GST2B is inserted...

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Preparing GSTR-1 and GSTR-2A using Offline Utility- FAQs

Goods and Services Tax - Q.1 What is Returns Offline Tool? Ans. Businesses that generate a large number of invoices in a tax period may find it cumbersome to upload invoice details one-by-one. Not only that, it will become a time-consuming activity with a cost implication. Therefore, to facilitate the upload of invoices in bulk, Goods and Service Tax Network [&he...

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How to compare GST Liability Declared and ITC Claimed

Goods and Services Tax - A. FAQs on Comparison of Liability Declared and ITC Claimed General GST Tax Liabilities and ITC Comparison Report Q.1 What is GST Tax Liabilities and ITC Comparison Report? Ans: The GST Tax liabilities and ITC Comparison report is the comparison of liability declared and ITC claimed by the Taxpayer. The Tax Liabilities and ITC Comparison ...

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Important Changes in various GST Forms

Goods and Services Tax - Important Changes in various GST Forms The CBIC vide Notification No. 79/2020- Central Tax dated October 15, 2020 notified Central Goods and Services Tax (Twelfth Amendment) Rules, 2020 amending Central Goods and Services Tax Rules, 2017 (CGST Rules) vide which following amendments have been made in GST Forms: Form No. Particulars GSTR ...

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GSTR 2A: What you must know with FAQs

Goods and Services Tax - Form GSTR-2A is a system generated Statement of Inward Supplies for a recipient. Form GSTR-2A will be generated in below scenarios: When the supplier uploads the B2B transaction details in their Form GSTR-1 / 5...

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Extend due date of ITC Claim & GSTR 9, GSTR 9A, GSTR 9C

Goods and Services Tax - Direct Taxes Professionals’ Association requested Hon’ble Finance Minister to allow filing of GSTR 9, 9A and 9C for the F.Y. 2018-19 at least till 31st December 2020 and to waive the late fees and penalty till then, extend time limit to claim credit on the invoices pertaining to FY 2019-20 as envisaged in Section 16(4) […]...

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GSTN enables taxpayers to know ITC eligibility at invoice level while filing Annual Return

Goods and Services Tax - GSTN enables taxpayers to know Input Tax Credit (ITC) eligibility at invoice level while filing Annual Return – Taxpayers are enabled to download of invoices which account for ITC in Table 8A of Form GSTR-9, Annual Return – Reasons for non-inclusion of an invoice in ITC value can be found out (difference between GSTR-2A and [&...

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Downloading document-wise details of Table 8A of Form GSTR-9

Goods and Services Tax - 1. A facility has been provided to the taxpayers to download document wise details of Table 8A of Form GSTR-9, from the portal in excel format. This can be done by using a new option of ‘Document wise Details of Table 8A’ given on the GSTR-9 dashboard, from Financial Year 2018-19 onwards. This will help […]...

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5 Upcoming Changes on GST Portal- You Must Know

Goods and Services Tax - 1. Changes Related to GSTR-3B: – 1. Linking GSTR-1 with GSTR-3B (for the flow of liability).PDF Mail of filed GSTR-3B. 2. Linking GSTR-2A/2B & Ice-gate data with GSTR-3B for better ITC Availment. 2. Changes Related to GSTR-1: – 1. De-Linking of GSTR-1 invoices for Credit/ Debit notes. So now we can enter the details of [&h...

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Blocking of the e-credit ledger – Mismatch of GSTR-2A and 3B

Goyal Iron And Steel Traders Vs Assistant Commissioner Palam Division CGST Delhi South & Ors. (Delhi High Court) - Goyal Iron And Steel Traders Vs Assistant Commissioner Palam Division CGST Delhi South & Ors. (Delhi High Court) High Court directed to decide the matter by way of a reasoned order where the electronic credit ledger was blocked citing a mismatch in the Input Tax Credit claimed in GSTR-3B and t...

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CBIC clarifies CGST ITC Rule 36(4) for Feb, 2020 to Aug, 2020

Circular No. 142/12/2020- GST - (09/10/2020) - Condition made under sub-rule (4) of rule 36 of the CGST Rules shall apply cumulatively for the tax period February, March, April, May, June, July and August, 2020 and that the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax cr...

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Launch of GSTR-2B for the month of July 2020

Release ID: 1649520 - (29/08/2020) - The GST Council, in its 39th meeting held on 14th March 2020, had recommended to adopt and implement the incremental approach of linking the present system of filing of GSTR-3B and GSTR-1 and other significant changes like enhancements in GSTR-2A and its linking to GSTR-3B....

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GSTR-2A will now display details of import of goods

Release ID: 1649521 - (29/08/2020) - Two new tables have been inserted in GSTR-2A for displaying details of import of goods from overseas and inward supplies made from SEZ units / SEZ developers. Taxpayers can now view their bill of entries data which is received by the GST System (GSTN) from ICEGATE System (Customs)....

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Recent Posts in "GSTR 2A"

Letter to FM on issues in GSTR 2A & GST 2B – ITC availment

Respected Madam, My self- Rajesh Deshpande from Pune Maharashtra working as a Manager-Finance in Pharmaceutical Company name of SAVA HEALTHCARE LTD. We would like to bring your kind attention towards current system of ITC availement and issues creating regarding at the time of reconciliation. As you are fully aware that, GST2B is inserted...

Read More

Blocking of the e-credit ledger – Mismatch of GSTR-2A and 3B

Goyal Iron And Steel Traders Vs Assistant Commissioner Palam Division CGST Delhi South & Ors. (Delhi High Court)

Goyal Iron And Steel Traders Vs Assistant Commissioner Palam Division CGST Delhi South & Ors. (Delhi High Court) High Court directed to decide the matter by way of a reasoned order where the electronic credit ledger was blocked citing a mismatch in the Input Tax Credit claimed in GSTR-3B and that appearing in GSTR-2A. High COurt he...

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Preparing GSTR-1 and GSTR-2A using Offline Utility- FAQs

Q.1 What is Returns Offline Tool? Ans. Businesses that generate a large number of invoices in a tax period may find it cumbersome to upload invoice details one-by-one. Not only that, it will become a time-consuming activity with a cost implication. Therefore, to facilitate the upload of invoices in bulk, Goods and Service Tax Network [&he...

Read More

Extend due date of ITC Claim & GSTR 9, GSTR 9A, GSTR 9C

Direct Taxes Professionals’ Association requested Hon’ble Finance Minister to allow filing of GSTR 9, 9A and 9C for the F.Y. 2018-19 at least till 31st December 2020 and to waive the late fees and penalty till then, extend time limit to claim credit on the invoices pertaining to FY 2019-20 as envisaged in Section 16(4) […]...

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How to compare GST Liability Declared and ITC Claimed

A. FAQs on Comparison of Liability Declared and ITC Claimed General GST Tax Liabilities and ITC Comparison Report Q.1 What is GST Tax Liabilities and ITC Comparison Report? Ans: The GST Tax liabilities and ITC Comparison report is the comparison of liability declared and ITC claimed by the Taxpayer. The Tax Liabilities and ITC Comparison ...

Read More

Important Changes in various GST Forms

Important Changes in various GST Forms The CBIC vide Notification No. 79/2020- Central Tax dated October 15, 2020 notified Central Goods and Services Tax (Twelfth Amendment) Rules, 2020 amending Central Goods and Services Tax Rules, 2017 (CGST Rules) vide which following amendments have been made in GST Forms: Form No. Particulars GSTR ...

Read More

GSTR 2A: What you must know with FAQs

Form GSTR-2A is a system generated Statement of Inward Supplies for a recipient. Form GSTR-2A will be generated in below scenarios: When the supplier uploads the B2B transaction details in their Form GSTR-1 / 5...

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New Concept of GSTR-2B Return & Its Scope – An Overview

GST Council in its 39th meeting held on 14th March 2020 had recommended to adopt and implement the incremental approach of linking the present system of filing of FORM GSTR-1 (details of the statement outward supplies) to the liability FORM GSTR-3B. This would be followed by the linking of the input tax credit in FORM […]...

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Various aspects of GSTR-2B (auto populated Input statement) & Comparison with GSTR-2A

1.What is GSTR-2B? Form GSTR-2B is auto generated statement of ITC available, as the details submitted by their suppliers, through GSTR-1, GSTR-5 and GSTR-6.it also contains information of import from the ICEGATE system including inward supplies of goods received from Special Economic Zone.  GSTR-2B can be used to take exact input in GST...

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CBIC clarifies CGST ITC Rule 36(4) for Feb, 2020 to Aug, 2020

Circular No. 142/12/2020- GST (09/10/2020)

Condition made under sub-rule (4) of rule 36 of the CGST Rules shall apply cumulatively for the tax period February, March, April, May, June, July and August, 2020 and that the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the said months....

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Common errors that a registered person must avoid while submitting GST return

Even after 3 years of introduction of GST Act, people registered under GST are making many errors while filing their GST returns. It is very important to file GST returns with the most accuracy to avoid litigation from the department. A wrong filing in GST return can impose a huge amount of penalty and interest […]...

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Attention GST Taxpayers, now, return GSTR-3B is becoming more robust

Arjuna, it seems that after September 2020, there will be complete changeover of GSTR-3B filing process on GSTN. On inward side, new GSTR 2B will so as to reconcile and match ITC as per GSTR-3B & GSTR-2A. On outward side, GSTR-1 figures may be reflected in GSTR-3B, so as to reconcile and match tax liability.  Be Thus, GSTR-3B will become...

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Know Your Supplier VIS a VIS Rule 86A of CGST Rule, 2017

Rule 86A has been put in place w.e.f 26.12.2019 which empowers Commissioner or Officer authorized in this behalf not below the rank of Assistant Commissioner to restrict the use of input tax credit from electronic credit ledger ...

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All about the launch of GSTR-2B

The GST Council, in its 39th meeting held on 14th March 2020, had recommended to adopt and implement the incremental approach of linking the present system of filing of GSTR-3B and GSTR-1 and other significant changes like enhancements in GSTR-2A and its linking to GSTR-3B....

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4 important Videos on GST Credit & RCM liability

Videos on multiple topics of Outward supply and GST ITC for preparation & hand holding of GSTR 9/GSTR 9C for FY 2018-19.  These videos are very important for basic understanding of taxpayers, professionals, etc. Speaker in the all the Videos is Learned CA Bimal Jain. Videos are on following for Topics- 1. Reconciliation of GST [&hell...

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Seven things must To Do in Sept-2020 by every GST Return Filer!!

September has always been month of reconciliation. In this article we have tried to brief few reconciliations in the form of “Seven things must To Do” in Sept-20 by every GST Return filer!! 20th October, 2020 is approaching soon & every person registered under GST must be aware that 20th October, 2020 ( upto 24th […]...

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All about GST Return Filing

Brief Background Every person once registered is mandatorily required to file the return within the due date as prescribed under the Act whether on the monthly or quarterly basis. It is a document filed by the registered mentioning the details of purchase as well as sell for a specific period of time, to be more […]...

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GSTR-2B – Relief or Opening of New Pandora Box for Taxpayers

Background GST Council, in its 39th Meeting held on March 14, 2020, recommended linking the data available in GSTN viz. linking outward supply data in Form GSTR-1 and Form GSTR-3B and Input Tax Credit (‘ITC’) data between Form GSTR-2A and Form GSTR-3B. It was also stated that the present return system (GSTR-1, GSTR-2A & GSTR-3B) [...

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Changes on GST portal- You Should know

It has been over three years since the introduction of GST, India’s biggest tax reform, on 1st July 2017. It’s been a roller coaster ride for the government, Industries, taxpayers and other stakeholders. Since its inception, in the eye of the government, GST was supposed to be the ‘One Nation One Tax’. However, in actual [...

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4 Recent Enhancements on GSTN Portal

Recent Enhancements on GSTN Portal (www.gst.gov.in) – Recently GSTN has rolled out few enhancements on GSTN portal for the benefit of tax payers. Some of the major enhancements being –Introduction of ITC Statement Form GSTR-2B, Option to file GST refund application spread across multiple Financial Years, Facility to check Bill of ...

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Issues in Tax Audit – Difference in ITC in GSTR 2A & GSTR 3B

Certain persons are required to get his books of account audited as per Section 44AB of the Income Tax Act, 1961. The applicability of this audit is mentioned in this section. While conducting audit under section 44AB of the said Act, Auditor has to report certain facts which are required by said Act in Form […]...

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Launch of GSTR-2B for the month of July 2020

Release ID: 1649520 (29/08/2020)

The GST Council, in its 39th meeting held on 14th March 2020, had recommended to adopt and implement the incremental approach of linking the present system of filing of GSTR-3B and GSTR-1 and other significant changes like enhancements in GSTR-2A and its linking to GSTR-3B....

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GSTR-2A will now display details of import of goods

Release ID: 1649521 (29/08/2020)

Two new tables have been inserted in GSTR-2A for displaying details of import of goods from overseas and inward supplies made from SEZ units / SEZ developers. Taxpayers can now view their bill of entries data which is received by the GST System (GSTN) from ICEGATE System (Customs)....

Read More

GSTN enables taxpayers to know ITC eligibility at invoice level while filing Annual Return

GSTN enables taxpayers to know Input Tax Credit (ITC) eligibility at invoice level while filing Annual Return – Taxpayers are enabled to download of invoices which account for ITC in Table 8A of Form GSTR-9, Annual Return – Reasons for non-inclusion of an invoice in ITC value can be found out (difference between GSTR-2A and [&...

Read More

Downloading document-wise details of Table 8A of Form GSTR-9

1. A facility has been provided to the taxpayers to download document wise details of Table 8A of Form GSTR-9, from the portal in excel format. This can be done by using a new option of ‘Document wise Details of Table 8A’ given on the GSTR-9 dashboard, from Financial Year 2018-19 onwards. This will help […]...

Read More

5 Upcoming Changes on GST Portal- You Must Know

1. Changes Related to GSTR-3B: – 1. Linking GSTR-1 with GSTR-3B (for the flow of liability).PDF Mail of filed GSTR-3B. 2. Linking GSTR-2A/2B & Ice-gate data with GSTR-3B for better ITC Availment. 2. Changes Related to GSTR-1: – 1. De-Linking of GSTR-1 invoices for Credit/ Debit notes. So now we can enter the details of [&h...

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GSTR 2A Reconciliation Tool for FY 2020-21 (Free)

Hi all. Now Here with Released New Version of GSTR 2A Reconciliation tool for Fy 2020-21. This tool is enables you to Quick reconciliations Within a minutes. (Would you Like to know Basic details for this Tool please click this link: https://taxguru.in/goods-and-service-tax/gstr-2a-reconciliation-excel-format.html). Tool Basic Details:  ...

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Clarification on GST Refund – ITC populated in GSTR 2A

Clarification related to processing of GST Refund – Restricted to ITC populated in GSTR 2A The Central Board of Indirect Taxes and Customs (CBIC) had issued Master Circular on Refunds No. 125/44/2019-GST dated 18.11.2019 rescinding all earlier circulars. Recently CBIC has issued Circular No 135/05/2020 – GST dated 31st March, 2020 cla...

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GSTR-2A B2B Consolidated Party Wise Report Utility

The utility attached herewith which will helps you in merging All GSTR 2A Excel Sheet & Prepares the Consolidated Party Wise Detailed Report....

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How to view Inward Supplies Return GSTR-2A

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 counterparty / & TDS & TCS details will be auto-populated on filing of GSTR-7 & 8 respectively by the counter party....

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GSTR-2A B2B Consolidated Percentage Wise Report Utility

GSTR-2A Business to Business (B2B) Consolidated Percentage Wise Report Utility in Excel Format helps you in merging All GSTR2A Excel Sheet & Prepares the Percentage Wise Report. Please note Form GSTR-2A is a system generated ‘draft’ Statement of Inward Supplies for a receiver taxpayer. It is auto-populated from the Form GSTR-1/5, ...

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FAQs about Form GSTR-2A

1. What is form GSTR-2A? Form GSTR-2A is return filing form which is generated by the system for a receiver taxpayer as the draft statement of inward supplies.Form GSTR-2A is auto-populated by the data which was entered in the following forms of all suppliers or counter-party taxpayers of goods/services in a given tax period: GSTR-1, [&he...

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