1.What is Form GTR-2A?

Form GSTR-2A is an auto-populated Statement of Inward Supplies for a Receiver of Goods & Services.

It is a view-only file.

Form GSTR-2A is a reflection of all the data entered by the suppliers in their GSTR-1/5, GSTR-6 (ISD), GSTR-7 (TDS), GSTR-8 (TCS) GSTR-2A is generated when the Suppliers file/submit/upload their relevant GST Return Forms.

The Taxpayers can match their GSTR-2A & Purchase Books, to verify if all the suppliers have filed & updated correct transactions.

2.Who files the form GSTR-2A?

Form GSTR-2A is not filed by anyone; it is an auto-populated draft of all purchases made in a particular tax period.

GSTR-2A only contains the records of purchase against which a supplier has declared sales.

3.As a taxpayer, when can I view my Form GSTR-2A?

You shall be able to see your GSTR-2A when your suppliers file their relevant GST Returns & declare all the transactions correctly.

Form GSTR-2A is auto-populated when Suppliers file their GSTR-1, the due date for which is 11th of the subsequent month for those who have opted for monthly filing of GSTR 1.

In case of quarterly filing of GSTR 1, GSTR 2A shall be updated after return for the quarter is filed. You can expect your GSTR-2A to be populated around the same time.

4.How will I know if my GSTR-2A has been generated?

You will be notified on the GST Portal when your GSTR-2A is auto-populated. On every new entry in the GSTR-2A for a particular Tax period, you may receive a notification email & message on your GST Portal Dashboard

5.Can I download my GSTR-2A for future reference?

Yes, as a taxpayer you can view & download your Form GSTR-2A from the GST Portal and keep it for future references & reconciliation.

6.From where can I download form GSTR-2A?

You can download your GSTR-2A in Excel &/or JSON Format from the GST Portal post-login.

On the Return Dashboard, select Financial Year & month then click on ‘Search’.

You can download the ‘Auto Drafted Details (For view only) GSTR-2A’ both in Excel & JSON format.

7.My GSTR-2A is missing some data can I make the required changes to it?

No, the form is an auto-populated read-only file & cannot be changed or modified from the Receivers' end, the user can only view & download the file. For any changes, you must follow-up with the concerned suppliers.

8.What needs to be done if there is missing data in the GSTR-2A?

If you have any missing data or invoices or mismatch in GSTR-2A & Purchase Books, you can reach out to the concerned Seller/Supplier & ask them to furnish the missing data in their GSTR-1.

Once they upload the data in their GSTR-1, it shall automatically be updated in your GSTR-2A as well.

You can continue taking follow-up until they furnish the required details.

If they report the data in a future tax period, then the transaction will reflect in your GSTR-2A of that tax period.

9.What details are available in form GSTR-2A?

GSTR-2A contains the details of the following transactions, filed by the respective taxpayers-

• Normal Registered Seller : GSTR-1
• Non-Resident : GSTR-5 Including credit notes, debit notes and amendments made

• Input Service Distributor : GSTR-6

• TDS Deductors : GSTR-7
• Ecommerce / Tax Collector : GSTR-8

10.The supplier has declared the Invoice in GSTR-1 but has not paid tax against it yet. Am I still eligible for ITC?

Yes. The onus of payment of GST lies with the supplier. The buyer can claim credit on the basis of GSTR 2A even if the supplier has not paid the same to the Government.

11.The supplier has uploaded a wrong invoice with a duplicate Invoice number in GSTR-1. How can I as a Buyer, modify it?

You cannot. GSTR-2A is an auto-populated read-only file & you cannot make any changes to it what so ever.

You can inform & follow up with your supplier to make the required changes, in the next filing of GSTR-1 & the same shall reflect in your GSTR-2A for the next tax period.

12.What is the difference between GSTR-2 & GSTR-2A?

GSTR-2 form is not in existence as of now & is not used but it is the Purchase report of the Buyer furnished by him based on his book of accounts. Whereas GSTR-2A is the auto-populated consolidated read-only file generated from the data entered by the suppliers in their GSTR-1.

13.My seller has not filed his GSTR-1 for this month. The transaction is not visible in my GSTR-2A. What should I do?

Take follow up from your seller & insist them to file their GSTR-1 correctly & regularly from the next time & make sure they enter all the details correctly as you cannot make any changes to GSTR-2A.

14.What is the role of GSTR-2A in GSTR-3B filing?

GSTR-2A plays a very essential role in GSTR-3B filing. GSTR-3B is the filing wherein the tax liability on the person is calculated & released by him.

Based on GSTR-2A you can claim your Input Tax Credit to adjust it with your tax liability which shall reduce the tax payable value.

Input Tax is the tax that you have already paid at the time of manufacturing the goods & you need not pay the tax again on the finished goods.

You can claim credit for the same with relevant proof & reduce your tax liability. With the help of accurate & authentic GSTR-2A, you will be able to claim accurate & maximum ITC.

15.Why do I need to reconcile GSTR-2A & Purchase Books?

You need to reconcile your Purchase data & GSTR-2A to find the accurate value of Inward Supply & ITC.

By matching your Purchase data & your supplier's Outward supply returns, you can check & verify the Purchases in your Purchase register & the Sales declared by your Supplier. You can take action by following up with the Suppliers about the missing invoice.

This helps you in accurate filing & calculating the ITC to be claimed.

You can adjust your Tax liability with ITC which helps in reducing payment of so can release less Tax Liability in Cash

16.How to Reconcile GSTR-2A & the Purchase Records properly?

You can reconcile the GSTR-2A & the Purchase data accurately & very quickly with GSTRHero Reconciliation Solutions.

This Cloud-based Solution is packed with features to deliver the best, most accurate & fastest results.

You can calculate the precise amount of ITC & Provisional Credit through the best reconciliation with GSTHero.

17.What is the need to match GSTR-2A & GSTR-3B?

The matching of the two forms is essential for the calculation of the right amount of ITC & Tax liability adjustment.

The ITC mentioned in the GSTR-2A will be claimed by you in form GSTR-3B thus, matching of the two & entering the right value is important here.

Then again the ITC availed gets credited in the Electronic Ledger & is used to release the Tax Liability, for this again matching of the two forms & entering the right values is important in order to maintain accuracy in ITC claiming & releasing the Tax liability.

18.How do I claim the ITC of IGST on SEZ imports, if the Credit of the same is not there in GSTR-2A?

Imports are not mentioned in GSTR-2A, so you can directly claim the ITC of the IGST paid in your GSTR-3B Filing & the same shall be updated in your Electronic Credit Ledger.

19.What is GTR-2A Reconciliation?

GSTR 2A Reconciliation is nothing but the reconciliation of the data of your GSTR-2A & Purchase Books, to cross-verify if any ITC has been missed or mentioned twice in the GSTR-2A.

20.I claimed Provisional Credit in January, but in March by Supplier declared the missing invoices. What needs to be done?

You need to make the adjustment to avoid double claiming the ITC that you have already claimed as Provisional Credit, so reverse the Provisional Credit & enter the details in the ITC column in your records & make sure not to claim ITC for that invoice, as you already have.

21.It takes over 20 minutes to download GSTR-2A from the portal, how can I download GSTR-2A faster?

You can take help from GSTHero Reconciliation Software Solution. It is an advanced solution for all your GST Compliance related issues. Using GSTHero you can download your GSTR-2A within seconds & can also reconcile the GSTR-2A data with your Purchase Books in a few minutes.

22.I claimed ITC on Invoice in my GSTR-2A, but it has been 6 months and I have still not made payment against the Invoice. Is there a penalty for the same?

No, there is no such penalty on late payment of Invoices, although you will have to reverse the input tax credit claimed on such Invoice (it will automatically be reversed to your ledger).

23.Is GSTR-2A auto-populated only from GSTR-1 of the supplier?

No, GSTR-2A can auto-populate from the following forms filed by the supplier-

GSTR-1, GSTR-5, GSTR-6, GSTR-7, & GSTR-8

24.Which form will replace Form GSTR-2A in the New GST Return?

In the New GST Return System, form GSTR-2A, the Inward Supply Return will be replaced by an Annexure, Anx-2. The recipient will receive this auto-populated file which will contain the data from Anx-1 of the respective suppliers.

The recipients, however, will have to take certain actions on the invoices of this return.

25.How much time does it take to download GSTR-2A?

Currently, it takes around 20 minutes to generate Form GSTR-2A of 1 Tax period.

26.In which format will the GSTR-2A be downloaded?

GSTR-2A can be downloaded in both Excel & JSON format by the supplier.

27.Do I need to download the invoices from GSTR-2A?

If the number of Invoices exceeds 500, you will have to download the invoices in Form GSTR-2A

28.How do I claim the ITC of IGST on SEZ imports, if the Credit of the same is not there in GSTR-2A?

Imports are not mentioned in GSTR-2A, so you can directly claim the ITC of the IGST paid in your GSTR-3B Filing & the same shall be posted in your Electronic Credit Ledger.

29.What is GTR-2A Reconciliation?

GSTR 2A Reconciliation is nothing but the reconciliation of the data of your GSTR-2A & Purchase Books, to cross-verify if any ITC has been missed or mentioned twice in the Purchase register.

30.I claimed Provisional Credit in January, but in March by Supplier declared the missing invoices. What needs to be done?

You need to make adjustment to avoid double availment of ITC that has already been claimed as Provisional Credit. In order to do so, reverse the Provisional Credit claimed & enter the declared details in the ITC section of your records.  

Another alternative will be to do nothing about the same as ITC has been availed on the same through provisional credit.

31.Please, explain the difference between Table-3 & Table-4 of GSTR-2A?

Table-3 in Form GSTR-2A reflects all the inward supplies excluding supplies made the ones under Reverse Charge Mechanism whereas Table-4 reflects the inward supplies attracting RCM.

32.My Firm is an Input Service Distributor, & we filed GSTR-6 for April. Where in GSTR-2A will I be able to see the details of the same?

You will be able to see the details of the same in Section B Table-6 ISD credit (including amendments thereof) received in form GSTR-2A.

33.How do I know if the supplier has entered all the right details through form GSTR-2A?

You can match or reconcile Form GSTR-2A with your purchase register, in case of any mismatch you can take follow up from the supplier.

34.Will I get GSTR-2A if I am a person under Composition Scheme?

No, GSTR-2A is not applicable for Composition Scheme Taxpayers who file Form GSTR-4. GSTR-2A will auto-populate only on filing of Forms- GSTR-1, GSTR-5, GSTR-6, GSTR-7, GSTR-8.

35.The GSTR-2A & Purchase book data does not match what to do?

The two data need to match. Mismatch suggests that either some information is missing or additionally fed by the supplier. In this case, you must coordinate & take a follow-up from the supplier. You may lose ITC or claim ineligible ITC & attract penalties if the reconciliation is not proper & the data don't match.