GSTR-2A will be generated in below scenarios,
• When the supplier uploads the B2B transaction details in GSTR-1& 5/ &
• ISD details will be auto-populated on submission of GSTR-6 by the counterparty / &
• TDS & TCS details will be auto-populated on filing of GSTR-7 & 8 respectively by the counter party.
GSTR-2A is a Read view form only and you cannot take any action in GSTR-2A.
GSTR-2A will be generated in the following manner.
When GSTR – (1) has not been submitted by the taxpayer, the details will be auto-populated to GSTR-2A of current tax period if -
• Counterparty adds Invoices / Credit notes / Debit Notes / Amendments in GSTR-1/5
• GSTR-6 is submitted for distribution of credit in the form of ISD credit
• GSTR-7 & 8 filed by the counterparty for TDS & TCS credit respectively.
To view the Inward Supplies Return GSTR-2A, perform the following steps:
1. Access the www.gst.gov.in URL. The GST Home page is displayed.
2. Login to the GST Portal with valid credentials.
3. Click the Services > Returns > Returns Dashboard command.