GSTR 2A is a tax return related to purchases of goods and services in a given month. This is an automatically generated return for each taxpayer. This return auto generates from the GSTR 1 of the seller by the GST portal. All the information filed by the seller in his GSTR 1 is reflected in the GSTR 2A of the buyer automatically. Other than this all the information uploaded in GSTR-5(OIDAR services), and GSTR-6 (ISD); GSTR-7 (TDS); and GSTR-8 (TCS), shall be auto-populated in GSTR 2A. Interestingly, GSTR 2A is not for filing purposes. It is just for an intimation to the counterparty which can be viewed and downloaded for future purposes.
GSTR 2A is an automatically generated return from the seller’s GSTR 1 for each business by the portal of GST. Any information filed in GSTR 1 by the seller is captured in GSTR 2A of the purchaser. One is required to verify or amend (if required) the return before filing in on GST Portal.
GSTR 2A will be auto-populated from various returns of the sellers. They are as follows:
GSTR-2A is not filed by an individual. GSTR-2A is a read only document that includes all the invoices from the sellers in a relevant month. One can download a copy of this return but cannot amend or file it.
The GSTR 2A includes 7 headings divide into 3 parts that are prescribed by the government. Following are the heads and details included in each head of GSTR 2A.
Head 1 and 2 will be displayed as under:
Most of the information regarding purchases from the sellers will be auto-populated here from GSTR-1 filed by the seller. The details such as type, rate and amount of GST, eligible ITC and amount of ITC will be mentioned here. However, it will not contain purchases under reverse charge.
Format of this head is as under:
This head includes all the purchases and supplies received from both taxable and non-taxable persons for which the purchaser will have to pay GST under reverse charge.
The format is mentioned below:
This will reflect the details of debit notes and credit notes issued by the sellers during the month. It will also include any changes made by comparing the revised documents with the original documents.
The format is given below:
If you are a branch, then whenever your head office files GSTR 6 return for the month, the data under this section will be auto-populated for the same month.
The format of this head is :
The format is mentioned below:
For this return no declaration is needed at the end as it is read only return document and cannot be filed .
The major differences between GSTR 2A and GSTR 2 are as follows:
As GSTR-2A is a read only document, the corrections cannot be done in this document. The corrections that are required to be made in this document must be done in GSTR-2.
The taxpayer can view his or her GSTR-2A form when:
If the seller files his GSTR 1 later that is before the buyer files his or her GSTR 2, then the information will be auto-populated in the next month. The buyer has to file his or her GSTR 2 manually.
For example: The seller delays in filing his GSTR-1 return of October and files it after the due date on 17th November . The buyer has to manually fill his or her October GSTR-2 return and file it within 15th November. The information from his GSTR-1 will appear in the buyer’s GSTR-2A of November.
Form GSTR – 3B is a monthly summary return filed by the 20th of the next month by the taxpayer. Taxpayers are allowed to take the input tax credit (ITC) based on the details that are declared by the taxpayer in Table 4 of Form GSTR – 3B. The details has Eligible ITC includes ITC available, ITC reversed, Net ITC available ( ITC available- ITC reversed) and Ineligible ITC.
While GSTR – 2A is an auto-populated form generated automatically in the buyer’s login. This covers all the outward supplies that is declared in Form GSTR – 1 of his suppliers.
When the seller files his GSTR – 1 in any relevant month showing his sales, the corresponding details are reflected in GSTR – 2A of the buyer.
While the filing of Form GSTR – 2 has been kept in the state of disuse, it is still important for the taxpayers to reconcile the ITC (input tax credit) claimed in Form GSTR – 3B and Form GSTR – 2A under the GST framework.
Since GSTR – 3B is a summary return, the amount of ITC disclosed in Table 4(a) must match with tax details mentioned in Form GSTR – 2A.
The reasons to reconcile Form GSTR – 3B and Form GSTR – 2A are as follows:
Reconciliation exercise is necessary on a regular basis to ensure that only genuine input tax credit is claimed. If any discrepancies are found in GSTR – 1 and GSTR -3B that leads to any excess ITC claimed by the recipient, it must be paid by the taxpayer along with interest.
Any reconciliation at the time of filing of Annual return n GSTR 9, the reconciliation of ITC is required to be done in Table 6 and Table 8 as per GSTR – 3B and GSTR – 2A
In some cases figures are not reconciled as no corresponding Form GSTR 1 is being filed by the supplier or ITC is being claimed at a later date. Therefore some of the cases of non reconciliation of Form GSTR – 2A and Form GSTR – 3B are as follows:
To ensure genuine taxation Government has made various rules and regulations. The procedure of whole taxation in GST is two way, one from buyer side and one from seller side. The chain of the returns ensures that all the details filed are genuine and true. Various forms are generated for rechecking of the transactions made. One of such auto generated form is GSTR 2A that is generated in buyers accounts from the details mentioned in GSTR 1 of the seller. This is a read only document just for the purpose of giving information of the transaction.
GSTR 2A is a purchase related taxation return that is automatically generated from the GSTR 1 of the seller in the buyer’s GST portal.
No, GSTR 2A cannot be filed or edited as it is a read only document that is self generated.
GSTR 2A is a return that is just for the purpose of giving information regarding the transaction to the recipient .
The information mentioned in the GSTR 1 by the seller automatically reflects in the GSTR 2A of the buyer.
The taxpayer will be notified when his or her GSTR-2A will be auto-populated.
