What is Form GSTR-2A

What is Form GSTR-2A

1. What is Form GSTR-2A?

Form GSTR-2A is a system generated ‘draft’ Statement of Inward Supplies for a receiver taxpayer. It is auto-populated from the Form GSTR-1/5, Form GSTR-6 (ISD), Form GSTR-7 (TDS), and Form GSTR-8 (TCS), filed/ submitted/ uploaded 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 recipient when the Form GSTR-1/5, 6, 7 (Tax Deductor) & 8 (Tax Collector) is filed submitted/ uploaded by the supplier taxpayer. The details become available to the recipient for view and the details are updated incrementally as and when supplier taxpayer upload or change details in their respective Form GSTR, for the given tax period. Form GSTR-2A of a tax period is available for view only.

2. When can I as a taxpayer view Form GSTR-2A of a tax period?

1. Any/all invoices uploaded by supplier in their Form GSTR-1/ GSTR-5 will be visible in the Form GSTR-2A.

However, ISD details will be auto-populated to Form GSTR-2A on submission of Form GSTR-6, only.

2. When the counterparty has submitted/ filed their return: Invoices available in the Form GSTR-2A will continue to be available for viewing.

3. Detail of TDS and TCS credit receipt will be available in Form GSTR-2A (Part C) of the deductee after filing of Form GSTR-7/8 by the counter party.

3. Do I as a taxpayer have to file Form GSTR-2A?

No, you don’t have to file Form GSTR-2A. It is a read-only document provided to you, so that you have a record of all the invoices received from various suppliers in a given tax period.

4. Can I as a taxpayer download and keep a copy of my Form GSTR-2A for future reference?

Yes, Form GSTR-2A for a given tax period will be available for viewing and/or downloading (in Excel and/or JSON formats) in post-login mode on the GST portal.

5. Can I as a taxpayer make changes to or add an invoice in my Form GSTR-2A, in case there are any errors or omission in the details uploaded by my supplier taxpayers?

No, you cannot make any changes or add an invoice to the Form GSTR-2A, as it is a read-only document. 

6. Which details are available in Form GSTR-2A?

Following details are available in Form GSTR-2A, in following sections:

a. PART A – auto-populated from Form GSTR-1/5 (refer to 2.1)

b. PART B – auto-populated from Form GSTR-6 (ISD credits received)

c. PART C – auto-populated from Form GSTR-7 and GSTR-8

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