GSTR 2A : Meaning, Input Tax Credit, Return Filing

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Sakshi Shah

GST
GST Portal
GST Return
GSTR-1
GSTR-2A
ITC

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-1 Regular Dealer
GSTR-5 NRTP i.e. Non-Resident Tax Payer
GSTR-6 ISD i.e. Input Service Distributor
GSTR-7 TDS Deductor
GSTR-8 TCS Collector i.e. E-Commerce Operator

How are invoices auto-populated in GSTR-2A?

How to view or download GSTR 2A on GST Portal
STR 2A is an auto-generated read only document which is for information purpose only.
Read More
How to view or download GSTR 2A on GST Portal
STR 2A is an auto-generated read only document which is for information purpose only.
Read More
GSTR-2A Reconciliation- Process, Mismatch, Action
GSTR 2A is a self-generated statement where visibility of all incoming supplies made by your supplier in GSTR 1 has been made available to recipients. Here is a Guide to reconcile GSTR 2A
Read More
GSTR-2A Reconciliation- Process, Mismatch, Action
GSTR 2A is a self-generated statement where visibility of all incoming supplies made by your supplier in GSTR 1 has been made available to recipients. Here is a Guide to reconcile GSTR 2A
Read More

What information is displayed in GSTR-2A?

Part A

Part B

Part C

Information Displayed in GSTR 2A GST Portal

FAQs

How is GSTR 2A different from GSTR-2?

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)

How can I correct my seller’s mistakes in GSTR-2A?

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.

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