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Inward Supply Statement (GSTR-2A/GSTR-2)
[Section 38 of CGST/ UTGST]

As per section 38 of CGST/UTGST Act, 2017 the taxable person, other than ISD, TCS, TDS, taxpayer in composition levy and non-resident taxpayer, on receipt (auto-population) of invoice/debit note/credit note/ voucher of advance payment data of GSTR 1 filed by the supplier, in his GSTR-2A (Inward Supply Statement), shall:

•          match, verify, validate with his purchase register,

•          modify or delete, if required, the details relating to the invoices, credit or debit notes of outward supplies,

•          add the invoice, debit or credit notes that have not been declared by the supplier in his GSTR 1,

•          prepare GSTR 2A and thereafter file GSTR-2.

Import of data under different parts of GSTR 2A is depicted through following graphics:

Part A

Part B

Part C

Part D

1. Inward supplies received from registered taxable persons and amendments thereof

ISD Credit received

TDS Credit received

TCS Credit received

2. Details of credit and debit notes and amendments thereof

The recipient of goods/services shall also add in the GSTR 2:

•          the invoices of goods and/or services on which tax is paid on reverse charge basis,

•          the inward supplies of goods or services or both taxable under IGST on which IGST is paid under sec. 3 of the Customs Tariff Act, 1975 on import of goods/services and

•          credit or debit notes received in respect of such supplies during tax period, after the 10th day but on or before the 15th day of the succeeding month of the tax period.

The jurisdictional Commissioner may, for the reasons to be recorded in writing, extend the time limit for filing such outward supply statement for the particular class of taxable persons.

The details of supplies modified, deleted, added by the recipient and filed through GSTR 2 shall be auto-populated in the GSTR 1 A of the supplier.

(a)        The registered person shall specify the inward supplies in respect of which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level.

(b)       The registered person shall declare the quantum of ineligible input tax credit on inward supplies which is relatable to non-taxable supplies or for purposes other than business and cannot be determined at the invoice level in Form GSTR-2.

The details of inward supplies of goods or services or both furnished in Form GSTR-2 shall include, inter alia

(a)        invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons;

(b)       import of goods and services made; and

(c)        debit and credit notes, if any, received from supplier.

Related Topics ....
Who Needs To File GST Return ?
Types And Periodicity Of GST Return For Different Categories Of Taxpayers
Outward Supply Statement (GSTR 1/GSTR 1A) [Section 37 of CGST Act]
Inward Supply Statement (GSTR-2A/GSTR-2) [Section 38 of CGST/ UTGST]
Furnishing of Return (GSTR-3) [Section 39 of CGST Act]
Information in the Monthly GSTR-3 Return Form
Quarterly GST Return For Taxpayers Under Composition Scheme-GSTR 4
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Input Service Distributor (ISD) Return (GSTR 6) under GST Act. 2017
Tax Deduction at Source (TDS) - GSTR-7 under Section 51 of CGST Act
Tax Collection at Source (TCS) GSTR-8 under Section 52 of CGST Act
Mismatch, Reversal And Re-Claim Of ITC And Reduction In Claim Of Output Tax Liability [ Secs. 42 And 43 Of CGST/UTGST]
Discrepancy In The Claim Of Input Tax Credit in Form GST MIS-1 and GST MIS-2
Discrepancy In The Claim Of Reduction In Output Tax Liability in Form GST MIS-3
General Note On Contents Of GSTR-1 , GSTR-2 and GSTR-3
Annual Return in FORM GSTR-9 And Audit Report in FORM GSTR-9B [Section 44 Of CGST/UTGST]
Levy Of Late Fee under GST [Section 46 OF CGST/UTGST]
INVALID RETURN in case GSTR-3 is Filed without Payment under GST Portal
IT Enablement For Filing Of GST Returns
Payment Of Taxes And Submission Of GST Return
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Rectification Of GST Return
Processing Of GST Returns By the GST Portal

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