Viewing GSTR-2A in GST Portal

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.

4. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to file the return from the drop-down list.

5. Click the SEARCH button.

6. The File Returns page is displayed. In the GSTR 2A tile, click the VIEW button.

The GSTR-2A – AUTO DRAFTED DETAILS page is displayed.

Click the tile names to know more details:

PART- A

• B2B Invoices

• Amendments to B2B INVOICES

• Credit/Debit Notes

• Amendments to Credit/Debit Notes

PART- B - ISD Credits

PART- C - TDS Credits

PART- D - TCS Credits

PART- A (B2B Invoices)

B2B Invoices displays all the invoices added by the supplier through their GSTR-1 and/ or GSTR 5. The B2B section of PART A of GSTR-2A is auto-populated on uploading or saving of invoices by the Supplier in their respective returns of GSTR 1 and GSTR 5.

1. Click the B2B Invoices button. The B2B Invoices - Supplier Details page is displayed.