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GSTR 2A: Format, Due Date, Features, Reconciliation, and How It Relates to GSTR-3B

  • 8 January, 2025
  • 8 Mins

Highlights

  • GSTR-2A is an auto-generated statement that helps businesses reconcile Input Tax Credit (ITC) based on suppliers’ returns
  • GSTR 2A is dynamic, updating as suppliers file returns, and helps detect discrepancies that can affect ITC claims.
  • Businesses must reconcile GSTR-2A with GSTR-3B to ensure accurate ITC claims and avoid penalties for mismatches.

Form GSTR-2A means a dynamic auto-generated statement on the GST portal that captures the details of all inward supplies for a recipient. It pulls data from the supplier’s returns such as GSTR-1, GSTR-5, and others, providing businesses with a comprehensive view of their purchases during a tax period.  

While it serves as a read-only document, GSTR 2A plays a crucial role in reconciling input tax credit (ITC), ensuring compliance, and maintaining accurate GST records. In this blog, we’ll delve into the format, features, due date, and significance of GSTR-2A, along with its connection to GSTR-2B and GSTR-3B.

What is Form GSTR 2A?

Form GSTR-2A means an auto-generated statement on the GST portal that includes all inward supplies for a recipient. It auto-populates details from the suppliers’ monthly statements as follows:

  • When regular registered suppliers file their GSTR-1
  • When non-resident suppliers file their GSTR-5
  • When input service distributors submit GSTR-6 for distribution of ISD credits
  • When counterparty files GSTR-7 & GSTR-8 for TDS & TCS details respectively

Form GSTR 2A is a read-only document with all the abovementioned details, helping a recipient review all his supplies in a month. Since it is not filed, there is no GSTR 2A due date. Also, you cannot take any action in GSTR-2A directly. In case of a discrepancy, the recipient should contact his suppliers to rectify the invoices in GSTR-1, 5, 7, 8, and 6 accordingly.

Verification of details in GSTR 2A initially played a significant role for GSTR-3B and GSTR-9 filing, especially for accurate ITC claims. However, given the dynamic nature of the form, CBIC recently replaced GSTR-2A with a static statement- GSTR-2B to auto-populate ITC details in GSTR-3B.

GSTR 2A Format- What Details are Featured in GSTR-2A?

As mentioned above, GSTR-2A entails all purchases made by a business in a month. But these purchases are divided into different categories when presented on Form GSTR 2A. Here is the detailed GSTR-2A format:

Year and Month: GSTR 2A begins with the year and month of the return. For example, if it is GSTR-2A for October 2024, year will be 2024 and month will be October, even though it is available in November.

Legal and Trade Names: Next column is for legal name of the registered person and trade name (if any).

1. PART A: Inward supplies received from a registered person other than the supplies attracting reverse charge

Part A of GSTR 2a has table 3, 4, and 5 and captures the details of goods and services procured from registered suppliers. It is populated based on the invoices uploaded by the suppliers in their GSTR-1 and GSTR-5 filings.

When you view GSTR 2A on GST portal, you can access all invoices in 4 categories of PART A: B2B Invoices, Amendments to B2B Invoices, Credit / Debit notes, and Amendments to Credit/ Debit Notes

Key Contents of Part A:

  • Invoice Details: Supplier GSTIN, invoice number, invoice date, and taxable value. 
  • Tax Components: CGST, SGST, IGST, or UTGST applicable for each transaction. 
  • Place of Supply (PoS): Information critical for identifying interstate or intrastate transactions.

2. Part B: Details of Inward Supplies Attracting Reverse Charge

This section lists supplies on which the recipient is liable to pay tax under the Reverse Charge Mechanism (RCM).

Key Contents of Part B:

  • Transactions with unregistered suppliers, such as import of services. 
  • Supplies like legal services or goods transported by GTA (Goods Transport Agency).
  • Tax amount payable under RCM, categorized into CGST, SGST, IGST, or UTGST.

3. Part C: Debit and Credit Notes

This part captures adjustments made to invoices via debit or credit notes issued by suppliers.

Key Contents of Part C:

  • Debit Notes: Additional amounts payable for previously issued invoices (e.g., for added services or quantity). 
  • Credit Notes: Reductions in taxable value or tax amounts (e.g., discounts or returns). 
  • Corresponding details such as supplier GSTIN, date, reference invoice number, and tax adjustments.

4. Part D: Details from Other Sources

Part D aggregates data from non-standard sources such as imports and supplies from Special Economic Zones (SEZs).

Key Contents of Part D:

  • Import of Goods: Information populated directly from the ICEGATE system for goods imported into India, including bill of entry details like date, port code, and assessable value.
  • SEZ Supplies: Supplies from SEZ units or developers, along with their GST details.
  • Amendment History: Track changes made to previous transactions, providing an audit trail.
  • Reference Date: The date used for tracking the changes made to imported goods data.

How to View/File/Download GSTR-2A on GST Portal?

Since GSTR 2A is an auto-generated read-only statement, you do not need to file it. This document is only for the reference of recipient to view their purchases for the month and make rectifications, if necessary.

Now, let us discuss the detailed steps to view or download GSTR 2A on GST portal.

Step 1:

Access the official GST portal at www.gst.gov.in

On the GST homepage, login with your credentials and navigate Services > Returns > Returns Dashboard

Step 2:

The File Returns page is displayed. Here, select financial year and return filing period and then select GSTR-2A from the drop-down list.

Click the search button and GSTR 2A tile will be displayed.

You will now have 2 options:

  • Download GSTR-2A
  • View GSTR 2A

How to Download Form GSTR-2A?

If the number of invoices in GSTR 2A is above 500, you need to download the statement. To download form GSTR-2A, click the download option.

Step 1:

Once the file is generated, click on “Click here to download JSON / Excel File 1

How to View Form GSTR 2A?

Step 1:

In the GSTR-2A tile, click on “View GSTR 2A”

Step 2:

You will be redirected to the Form GSTR-2A – AUTO DRAFTED DETAILS page.

Step 3:

Here, you will see various tiles as per different GSTR 2A details. You will have to choose between Part A, Part B, Part C, and Part D.

You can view a detailed summary of all individual tiles by simply clicking on them.

What happens if the seller delays GSTR-1 or fails to upload invoices?

If the seller delays filing GSTR-1 or fails to upload invoices, it directly impacts the recipient’s GSTR-2A. Here’s what happens:

  • Delayed Reflection in GSTR 2A: The invoices will not appear in the recipient’s GSTR-2A until the seller uploads them in their GSTR-1. This could cause delays in availing ITC.
  • Mismatch Issues: If the invoices are uploaded after the recipient has already claimed ITC, there may be discrepancies during reconciliation, potentially leading to notices or penalties.
  • Risk of ITC Ineligibility: As per GST rules, ITC is only available when the supplier has uploaded the invoice, and the tax has been paid to the government. Non-compliance by the seller could make the recipient temporarily or permanently ineligible to claim ITC.
What happens if the seller delays GSTR-1 or fails to upload invoices

It is critical to maintain communication with suppliers and ensure they file GSTR-1 on time to avoid these issues.

How is GSTR-2A Related to GSTR-3B?

GSTR 2A and GSTR-3B are interconnected as they both play a crucial role in reconciling Input Tax Credit (ITC) under the GST framework:

1. ITC Basis: GSTR-2A reflects the details of invoices uploaded by suppliers in their GSTR-1 returns. Taxpayers use this data to match the ITC they are eligible to claim in their GSTR-3B return. Accurate data in GSTR 2A ensures proper ITC claims in GSTR-3B.

2. Reconciliation Requirement: Discrepancies between ITC claimed in GSTR-3B and ITC appearing in GSTR-2A may lead to notices or penalties from tax authorities. Regular reconciliation between these two returns helps maintain compliance.

3. Dynamic vs. Filed Return: GSTR 2A is a dynamic report, while GSTR-3B is a self-assessed monthly return. GSTR-3B filings rely on the reconciliation of details from GSTR-2A to ensure the taxpayer is not claiming ineligible ITC.

4. ITC Restrictions: Rules specify that taxpayers can only claim ITC reflected in GSTR 2A/2B, further linking GSTR-3B to supplier filings. Missing or delayed supplier invoices in GSTR-2A can limit ITC availability in GSTR-3B.

5. Compliance Implication: The linkage between GSTR 2A and GSTR-3B underscores the importance of accurate supplier filings. Delays or mismatches in GSTR-2A data can directly affect the ITC claimed and reported in GSTR-3B, leading to compliance risks.

Conclusion

Form GSTR 2A is an essential component of the GST compliance process, providing businesses with a clear and detailed summary of their inward supplies. Although it is now being phased out in favour of the static GSTR-2B for ITC claims, GSTR 2A and 2B remains vital for tracking, reconciling, and ensuring accuracy in tax filings. By maintaining regular communication with suppliers and ensuring timely reconciliation, businesses can mitigate compliance risks and optimize their ITC claims. Staying informed about updates like these empowers taxpayers to navigate GST processes seamlessly.

Frequently Asked Questions About GSTR 2A

  1. When can I view Form GSTR-2A for a tax period?

You can view Form GSTR 2A for a tax period after your suppliers file their GSTR-1 returns and upload invoice details. The data is updated dynamically on the GST portal as suppliers submit or amend their returns.

  1. Do I need to file Form GSTR-2A?

No, GSTR 2A is an auto-populated statement generated by the GST portal for your reference. It is not a return and does not require filing.

  1. Can I download and keep a copy of my Form GSTR-2A for future reference?

Yes, you can download GSTR 2A from the GST portal for record-keeping and reconciliation purposes. It is available in PDF or Excel format.

  1. Can I make changes to or add an invoice in my Form GSTR-2A if there are errors or omissions?

No, you cannot modify GSTR 2A as it is auto-generated based on your suppliers’ filings. If there are errors or omissions, you need to contact the supplier to amend the details in their GSTR-1.

  1. When should I download Form GSTR-2A to view it in the Returns Offline Tool?

You should download GSTR 2A to the Returns Offline Tool if you prefer to reconcile data offline or if you need to handle a large volume of invoices.

  1. Can I hide or show columns in Form GSTR-2A?

Yes, the GST portal allows you to customize the view of GSTR 2A by hiding or showing specific columns for better readability and analysis.

  1. Can I search for specific details in Form GSTR-2A?

Yes, the GST portal provides a search feature within GSTR 2A to help you locate specific invoice details or other information.