1. What is GSTR-2A?
GSTR-2A is a system generated ‘draft’ Statement of Inward Supplies for a Receiver Taxpayer. It is auto-populated from the GSTR-1/5, GSTR 6 (ISD), GST 7(TDS), and GSTR 8 (TCS) file by the supplier taxpayer from whom goods and/or services have been procured or received by the receiver taxpayer in a given tax period.
It is created for a receiver taxpayer when the GSTR-1/5, 6, 7 & 8 is filed by the supplier. The details become available to the receiver taxpayer for view and the details are updated incrementally as and when supplier taxpayers upload or change their details in their respective GSTR for the given tax period. The auto-populated details in of a particular supplier/counter party will get frozen when he submits or files his return. GSTR-2A of a tax period will remain available for view till a taxpayer submits/files his GSTR-2.
2. When can I view GSTR-2A of a tax period?
1. When the counterparty has not submitted/filed GSTR-1: Any/all invoices uploaded by Supplier Taxpayers in their GSTR-1 will be visible in the GSTR-2A and the same can also be viewed in the GSTR-2 of the recipient.
2. When the counterparty has submitted/filed their return: When the counterparty has submitted/filed their return, the invoices available in the GSTR-2A will continue to be available for viewing. Additionally, Receiver Taxpayers will be able to take action on the invoices. The ACCEPT/REJECT buttons against invoices will be enabled for action. The information available in GSTR-2A will also be available in GSTR-2.
3. Do I have to file the GSTR-2A?
No, you don’t have to file the GSTR-2A. It is a read-only document provided to you so that you have a record of all the invoices received from various supplier taxpayers in a given tax period.
4. Can I download and keep a copy of my GSTR-2A for future reference?
Yes, GSTR-2A for a given tax period will be available for viewing and/or downloading in your post-login section of the GST portal.
5. Can I make changes to or add an invoice in my GSTR-2A in case there are any errors or omission in the details uploaded by my supplier taxpayers?
No, you cannot make any changes to the GSTR-2A, as it is a read-only document. The information displayed in GSTR-2A is also available in GSTR-2 and any/all actions must be taken in the GSTR-2 by the receiver.
6. Where are details of TDS, TCS etc. available in GSTR-2A?
The details of TDS, TCS etc. are available in GSTR-2A in following sections:
a. PART A – auto-populated from GSTR-1/5 (refer to 2.1)
b. PART B – auto-populated from GSTR 6 (ISD credits received)
c. PART C – auto-populated from GSTR 7 & GSTR 8 (TDS & TCS credits respectively)
7. What happens if the respective counter parties file their returns after filing of GSTR-2 by the taxpayer?
When GSTR-1 is filed after filing of GSTR-2 by the counter parties, the details declared in GSTR-2 gets auto populated to GSTR-1 and the supplier is expected to take action (Accept/Reject/Pending for action) on such details before filing of his GSTR-1.
8. How do I know if there are any details auto-populated in my GSTR-2A? Or Will I be intimated as and when there is a new entry in my GSTR-2 for a given tax period?
An alert in the form of an email and a message on the dashboard will be sent to the taxpayer when any new details are auto-populated into GSTR-2A.