GSTR-2A

What is GSTR 2A & how to view GSTR 2A details?

GSTR-2A is a auto-populated summary of the details of inward supplies of Goods and Services during any period or month. It is created for a recipient when the Form GSTR-1/5, 6, 7 (Tax Deductor) & 8 (Tax Collector) is filed submitted/ uploaded by the supplier taxpayer.

The details become available to the recipient for view and the details are updated incrementally as and when supplier taxpayer upload or change details in their respective Form GSTR, for the given tax period. Form GSTR-2A of a tax period is available for view only.

And as per GST Portal, 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, Form GSTR-6 (ISD), Form GSTR-7 (TDS), and Form GSTR-8 (TCS), filed/ submitted/ uploaded by the supplier taxpayer, from whom goods and/or services have been procured or received by the receiver taxpayer, in a given tax period.

You can use GSTR2A before the applicability of new GST returns

How to view details of inward supplies in GSTR2A?

  • First of all, Access the GST PORTAL or www.gst.gov.in URL. The GST Home page will display.
  • Then login to the GST Portal with valid credentials.
  • And click the Services > Returns > Returns Dashboard command.  
  • After that, The File Returns page will display.
  • Then select the Financial Year & Return Filing Period (Month) for which you want to view Form GSTR2A from the drop-down list.
  • Click the SEARCH tile.
  • The File Returns page will display and there will be a GSTR2A window showing options- VIEW OR DOWNLOAD
  • Click the GENERATE JSON FILE TO DOWNLOAD button to generate data in the JSON format.
  • Click the GENERATE EXCEL FILE TO DOWNLOAD button to generate data in the excel format.
  • It may take up to 20 minutes for the file to be generated. Once the file is generated, the link will appear to download. Download the file.
  • And click on the VIEW button to see the details inside of inward supplies.

Which details are available in GSTR-2A?

Following details are available in GSTR2A, in the following sections:

  1. PART A – auto-populated from Form GSTR-1/5 ( Any/all invoices uploaded by the supplier in their Form GSTR-1/ GSTR-5 will be visible in the Form GSTR-2A. When the counterparty has submitted/ filed their return: Invoices available in the Form GSTR-2A will continue to be available for viewing.
  2. PART B – auto-populated from Form GSTR-6 (ISD credits received- ISD details will be auto-populated to Form GSTR-2A on submission of Form GSTR-6).
  3. PART C – auto-populated from Form GSTR-7 and 8 ( Detail of TDS and TCS credit receipt will be available in Form GSTR-2A (Part C) of the deductee after filing of Form GSTR-7/8 by the counterparty).

When can you see inward supplies details in GSTR 2A?

As a taxpayer, you can see details of inward supplies in GSTR 2a when the supplier upload the outward supplies in the following ways-

  1. When the supplier uploads the B2B transaction details in Form GSTR-1& 5.  
  2. ISD details will be auto-populated on the submission of Form GSTR-6 by the counterparty.
  3. TDS & TCS details will be auto-populated on the filing of Form GSTR-7 & 8 respectively by the counterparty.
  4. After filling/submission of Form GSTR-1 by suppliers.
  5. When counterparty adds Invoices / Credit notes / Debit Notes etc. or make Amendments in Form GSTR-1or 5.
  6. Form GSTR-6 is submitted for distribution of credit in the form of ISD credit invoice or ISD credit notes.
  7. Form GSTR-7 & 8 filed by the counterparty for TDS & TCS credit respectively

GSTR-2A is a Read-only view form and you cannot take any action in Form GSTR-2A.

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