What is GSTR 2A?
GSTR-2A is an auto-populated return that contains details of the input tax credit on purchases, TDS credits, and TCS credits of a buyer. It is auto-populated based on the invoices uploaded by the seller on filing his GST Return. The GST Return data will be auto-populated from data uploaded in the following returns:
|GST Return||Nature of Seller|
|GSTR-5||NRTP i.e. Non-Resident Tax Payer|
|GSTR-6||ISD i.e. Input Service Distributor|
|GSTR-8||TCS Collector i.e. E-Commerce Operator|
How are invoices auto-populated in GSTR-2A?
- Seller uploads data and files GST Return on the GST Portal
- GSTR-2A in the buyer’s account gets auto-populated
- Buyer views or downloads the GST Return
- Buyer reconciles input tax credit in GSTR-2A with the input tax credit in GSTR-3B
- The buyer takes action for mismatch in reconciliation by communicating with the seller
What information is displayed in GSTR-2A?
- B2B Invoices – details of invoices uploaded by the seller on filing GSTR-1 or GSTR-5. Click on the GSTIN hyperlink to view the uploaded invoices. Click on the Invoice hyperlink to view the invoice details.
- Amendment to B2B Invoices – details of invoices amended by the seller on filing GSTR-1 or GSTR-5. Click on the GSTIN hyperlink to view the uploaded invoices
- Credit / Debit Notes – details of credit note or debit note uploaded by the seller on filing GSTR-1 or GSTR-5
- Amendment to Credit / Debit Notes – details of a credit note or debit note amended by the seller on filing GSTR-1 or GSTR-5
- ISD Credits – details of invoices uploaded by ISD on filing GSTR-6
- Amendments to ISD Credits – details of invoices amended by ISD on filing GSTR-6
- TDS Credits – details of amount paid and TDS deducted on it by TDS Deductor on filing GSTR-7
- Amendments to TDS Credits – details of amendments in the amount paid and TDS deducted on it by TDS Deductor on filing GSTR-7
- TCS Credits – details of amount received and TCS collected on it by TCS Collector on filing GSTR-8
GSTR-2 is the return for reporting of purchases that needs to be filed by a regular dealer. However, the GST department later discontinued this return due to increased complexity and portal issues.
GSTR-2A is an auto-populated return in the buyer’s login on GST Portal which is automatically generated once the seller files his GST Return (GSTR-1, GSTR-5, GSTR-6, GSTR-7, GSTR-8)
If there is any mismatch in the actual input tax credit against the input tax credit in GSTR-2A, the buyer should intimate the seller. However, he cannot correct the seller’s mistake since it is an auto-populated return and cannot be edited.