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GSTR 2A: Return Filing, Format

What is GSTR 2A?

The GST portal automatically generates GSTR 2A, a purchase-related dynamic tax return, for each business. The information is captured in GSTR 2A when a seller files his GSTR-1. It takes information from the seller’s GSTR-1 about goods and/or services purchased in a given month. When filing GSTR-3B and GSTR-9 as a GST registered buyer, you can refer to the GSTR-2A for input tax credit details. Since August 2020, taxpayers must use GSTR-2B, which is a static version of GSTR-2A, to prepare GSTR-3B.

GSTR 2A is pre-populated with the following information:

  • For all B2B transaction details, a supplier saves or submits or files his GSTR-1 & GSTR-5.
  • While submitting GSTR-6, ISD distributed ITC.
  • Details of TDS and TCS are based on GSTR-7 and GSTR-8 forms filed by dealers who deducted TDS/ TCS.
  • Details of goods imported from abroad on a bill of entry, as updated on the Indian Customs ICEGATE Portal.

How to file GSTR-2A?

You are not required to file GSTR-2A. GSTR-2A is a read-only document that contains a list of all invoices received from various sellers throughout the month. It is available for viewing and downloading.

How to View GSTR 2A on GST Portal?

Step 1: Access the GST Portal.

Step 2: Go to the Services tab. Select Returns > Returns Dashboard from the drop-down menu.

Step 3: From the drop-down menu, choose the Financial Year and the Return Filing Period. Select the ‘Search’ option.

Step 4: In the tile GSTR-2A, click the ‘View’ button.

Step 5: The GSTR2A – auto drafted details are shown.

Step 6: Select B2B Invoices from Part A. The information on this page will be auto-populated based on the supplier returns.

Step 7: Under Part A, Amendments to B2B Invoices, the invoices that the suppliers have amended in their GSTR 1 or GSTR 5 are displayed.

Step 8: Next, under Part A, is Credit/Debit Notes. This includes any credit or debit notes added by suppliers. To view GSTIN-specific details of a debit/credit note, click on the tile.

Step 9: Amendments to Credit/Debit Notes is the next tile under Part A. This contains a list of all the credit/debit note amendments made by the suppliers.

Step 10: The ISD Credits tile in Part B is the next tile. The GSTR 6 filed by an Input Service Distributor is used to auto-populate the details inside this tile. Use the amendment to ISD credits for any revisions as well.

Step 11: The TDS Credits tile in Part C of GSTR 2A will be auto-populated based on the GSTR 7 filed by TDS deducting dealers.

Step 12: Part C TCS Credits. This section contains information about TCS collected by dealers. The information in this section is auto-populated from the TCS collector’s GSTR 8.

Step 13: On the bill of entry, Part D will detail the import of goods from another country.

How to download GSTR 2A?

If the number of invoices is greater than 500, the taxpayer must download the GSTR-2A. To use this file, you must have the GST offline tool installed on your computer. The GSTR-2A can be downloaded using the steps below.

Step 1: Click on the ‘Download’ button on the GSTR-2A tile.

Step 2: To generate data in a JSON or excel formatted file, click the ‘Generate JSON file to download’ or ‘Generate an excel file to download’ button. The generated JSON file must be opened in the GST Returns Offline Tool, which can be downloaded from the GST portal.

Step 3: When the link “Click here to download JSON -File 1” appears, click it.

GSTR 2A

Details of GSTR-2A

The government specifies seven headings in the GSTR-2A format.

  • GSTIN – The dealer’s GSTIN will appear here.
  • Name of the Taxpayer – This includes the taxpayer’s legal and business names.
  • The month and year for which GSTR 2A is being filed will be listed here.

PART A 

Inward supplies received from a registered person other than the supplies attracting reverse charge

  • The majority of the purchases from sellers will be auto-populated here from the seller’s GSTR-1. It will include information such as GST type, rate, and amount, as well as eligible ITC and ITC amount. It will not, however, include purchases made with a reverse charge.

Inward supplies are received from a registered person on which tax is to be paid in reverse charge.

  • This will include all purchases and supplies (both taxable and non-taxable) for which you will be required to pay GST under the reverse charge method.
  1. Debit / Credit notes (including amendments thereof) received during the current tax period.
  • This will record the debit and credit notes issued by your sellers throughout the month. Comparing the revised documents to the original documents, it will also include any changes made to them.

Part B

  1. ISD credit (including amendments thereof) received.

If you’re a branch, the data in this section will be auto-populated whenever your head office files the month’s GSTR-6 return.

PART C

  1. TDS and TCS Credit (including amendments thereof) received

TDS Credit Received – This section applies only if you enter into specific contracts with specific people (usually government bodies). As a Tax Deduction at the Source, the receiver (government) will deduct a certain percentage of the transaction value. The deductor’s GSTR-7 will auto-populate all of the information here.

TCS Credit Received – Only online sellers who have registered with e-commerce operators are eligible for this heading. When making payments to such sellers, e-commerce operators must collect tax at the source. This information will be auto-populated once more from e-commerce operators’ GSTR-8.

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