How to Check & Download B2B Invoices in GST Portal?

What is B2B Invoice/ GSTR-2A?

GSTR-2A, also known as the Purchase Register, is a dynamic tax return generated automatically for each GST-registered business. It reflects the details of B2B invoices uploaded by your suppliers in their GSTR-1 returns for a specific period. In essence, it acts as a mirror image of your purchases, providing you with a pre-filled record of eligible Input Tax Credit (ITC) claims.

How GSTR-2A Works

Whenever a supplier files their GSTR-1 return detailing their outward supplies, the information about your purchases gets automatically captured in your GSTR-2A. This information includes details such as invoice number, date, supplier GSTIN, value of goods/services purchased, and tax amount. Essentially, GSTR-2A empowers you to reconcile your purchase records against your suppliers' information, ensuring accuracy and completeness. However, it's important to note that for GSTR-3B preparation since August 2020, taxpayers must refer to GSTR-2B. This is a static version of GSTR-2A, meaning it only reflects the information available at the time of its generation (the 12th day of the following month). Therefore, it's crucial to regularly reconcile both GSTR-2A and GSTR-2B to ensure complete and accurate ITC claiming.

What are the benefits of utilizing GSTR-2A?

The benefits of utilizing GSTR-2A/ B2B invoices are as follows:

• Validates invoices uploaded by suppliers and helps claim input tax credit (ITC) accurately.
• Lowers the chance of ITC claim errors and avoids getting notices or penalties from GST authorities.
• Reconciles purchase records with GSTR-2A data smoothly and identifies any invoices that need correction by suppliers.
• Follows GST rules and regulations and files returns on time and correctly.

How to Access and View B2B Invoices in GSTR-2A?

Accessing GSTR-2A:

• Log in to the official GST portal using your valid username and password.
• Click on the ‘Dashboard’ tab and then click on the ‘File Returns’.
• Select the desired Return Filing Period and Financial Year from the respective drop-down menus and then click on ‘Search’ button.
• Under the Returns Dashboard, locate the GSTR-2A tile.
• Click on the ‘View’ button to access the pre-filled purchase register.

Viewing B2B Invoices:

Once you've accessed GSTR-2A, you'll see a summary of your purchases for the selected period.

• Click on the ‘B2B Invoices’ tile to view detailed information about each invoice.

This screen will display supplier-wise details, including:

• Supplier GSTIN
• Invoice number
• Invoice date
• Goods/services description
• Invoice value
• Taxable value
• Tax Amount
• ITC claimed

Viewing Invoices by Supplier:

• To view a summary of invoices from a specific supplier, click on the ‘Supplier GSTIN’ hyperlink.
• This will open a separate screen with all the invoices uploaded by that particular supplier for the chosen period.

How to Download B2B Invoices?

Downloading B2B Invoices:

Once you've located the desired invoice as per the steps mentioned above within GSTR-2A:

• Identify the invoice you wish to download.
• Click the ‘Download’ button associated with that specific invoice.

Choose Format:

• A pop-up window will appear prompting you to choose the desired format for the downloaded file.
• Select either JSON or Excel based on your preference and compatibility needs.
• JSON format is suitable for programmatic access and data analysis, while Excel provides a familiar spreadsheet format for manual review and manipulation.

Save Downloaded File:

• Choose the desired location on your computer to save the downloaded invoice file.
• Click ‘Save’.

Notes: Downloaded invoices can be accessed and reviewed at your convenience. You can utilize these files for record-keeping purposes, ITC reconciliation, or further analysis. Regularly downloading and archiving your B2B invoices ensures you have readily available documentation for tax audits or disputes.