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GSTR 2A : View or Download on GST Portal

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Sakshi Shah

GST
GST Portal
GST Return
GSTR-1
GSTR-2A
Last updated on June 5th, 2020

GSTR-2A is an auto-populated return that contains details of inward supplies (purchases), TDS credits and TCS credits. It is auto-populated based on the return filed by seller. The buyer can view and download GSTR-2A from his account on the GST Portal.

How to Download GSTR 2A?

  1. Visit GST Portal

    Log in to your account on GST Portal.

  2. Navigate to Services

    Click on Returns > Returns Dashboard.GST Portal - Returns Dashboard

  3. Select the Financial Year and Return Filing Period i.e. the month for which you want to view or download GSTR-2A

    Click on Search. The File Returns page is displayed.GSTR 2A - File Returns page

  4. Download GSTR-2A – Click on the Download button

    Click on Generate JSON file to download – to generate data in JSON format
    Click on Generate Excel file to download – to generate data in Excel format
    Note: If the number of invoices is more than 500, then you need to download the invoices in Form GSTR-2AGSTR-2A - Download GSTR-2A

  5. View GSTR-2A

    Click on the View button. Part-A, Part-B and Part-C are displayed with auto drafted details.GSTR-2A - View GSTR-2A

  6. Part A – B2B Invoices, Amendments to B2B invoices, credit/debit notes, amendments to credit/debit notes

    This tab contains details of invoices and credit/debit notes uploaded by the seller on filing GSTR-1 or GSTR-5. To view the details, click on the relevant tab, GSTIN hyperlink and invoice/note hyperlinkGSTR-2A - B2B Invoices

  7. Part-B – ISD Credits, Amendments to ISD Credits

    This tab contains details of invoices and credit/debit notes uploaded by an ISD i.e. Input Service Distributor on filing GSTR-6. To view the details, click on the relevant tab and GSTIN hyperlinkGSTR-2A - ISD Invoices

  8. Part C – TDS Credits, Amendments to TDS Credits, TCS Credits

    This tab contains details of invoices and credit/debit notes uploaded by a TDS Deductor on filing GSTR-7 and TCS Collector on filing GSTR-8. To view the details, click on the relevant tab.GSTR2A - TDS/TCS Credit

FAQs

Do I as a taxpayer have to file GSTR-2A?

No, you don’t have to file Form GSTR-2A. It is a read-only document provided with the record of all the sales from various suppliers in a given tax period. You can view or download GSTR-2A from your account on the GST Portal.

Can I correct my seller’s mistake in GSTR-2A?

No, the taxpayer cannot edit GSTR-2A. It is an auto-populated return based on the returns filed by the sellers. The buyer can view and download GSTR-2A. If there is any mismatch in the data reflected in GSTR-2A and the taxpayer’s purchases, the taxpayer can inform the respective seller to make corrections in the Sales Return.

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